The Pre-Read1 Joulu 2025

What Leaders Really Think About Quarterly vs. Semiannual Reporting

Could U.S. public companies shift from quarterly to semiannual reporting?

Jonathan Johnson, former chairman and CEO of Overstock and current member of various boards, joins the show to unpack one of the most debated proposals to SEC reporting. They explore whether fewer formal filings would help management teams stay focused on long-term enterprise value instead of reacting to quarterly earnings swings.

In this episode:
• How a semiannual cadence could affect a company's time horizon
• Whether companies would still feel pressure to share quarterly updates
• The gap between GAAP metrics and the metrics leaders actually use to run the business
• Why the growing length of 10-Qs and 10-Ks is fueling this debate
• The role XBRL® tagging plays in machine and AI analysis—and what could shift
• Whether board oversight and accountability would meaningfully change

Jonathan also points out that semiannual reporting already works in markets like Europe and Australia.

Catch this episode for a candid executive view on one of the biggest potential shifts in public-company reporting.

Timestamps
00:00 Introduction
01:15 Why semi-annual reporting is back in the spotlight
03:10 CEOs vs. CFOs: What the WSJ poll revealed
06:30 How quarterly reporting shapes internal rigor
08:00 Jonathan Johnson joins the conversation
08:20 Does quarterly reporting really drive short-term thinking?
13:00 Why internal reporting cadences won't change
15:20 Are 10-Qs simply too long?
18:00 Board oversight: What would actually change?
20:00 Should executives rethink their processes?
21:50 Semi-annual reporting around the world

Subscribe to The Pre-Read for more conversations at the intersection of finance, reporting, and leadership.

Tämä jakso on lisätty Podme-palveluun avoimen RSS-syötteen kautta eikä se ole Podmen omaa tuotantoa. Siksi jakso saattaa sisältää mainontaa.

Jaksot(173)

The Strategic Compass: Navigating the Intersection of GRC and Sustainability

Climate mandates, GRC strategy, and a bike metaphor that'll change how you think about controls.  In this episode, Alyssa Zucker speaks with sustainability expert Mark Mellen on California's SB 253 so...

11 Touko 24min

Regulatory Reprieve? SEC Simplification and 2026 Capital Market Updates

"I think risk factors have become more of an area where companies are trying to reduce their exposure to litigation, and it's not really viewed as being a meaningful section to most readers of financi...

27 Huhti 32min

Nostalgia on Trial: What the Blockbuster Trademark Case Can Teach the C-Suite

A visit to Blockbuster Video used to be the ultimate Friday night trip, but today, that blue and yellow ticket is a legal battleground for intangible assets. In this episode of The Pre-Read, we uneart...

13 Huhti 25min

Sustainability in the C-Suite: Strategy over Compliance

Don't let the political noise fool you: Green hushing is real, but green quitting is a myth. In this episode, we sit down with Grant Harrison, VP at Trellis Group, to bridge the narrative reality gap....

30 Maalis 22min

The Semi-Annual Trap: Why Less Reporting Might Mean More Work

Is your reporting strategy ready for a six-month silence? #podcast The traditional quarterly cycle is under the microscope. We explore the potential shift to semi-annual reporting and why "less" discl...

16 Maalis 33min

Davos Discussions: The Human Coworker

Workforce reimagination is here. In 2026, the office of the CFO is moving from AI as a tool to a coworker. Recorded in Davos, this episode digs into the human side of transformation. We sit down with ...

6 Maalis 21min

Davos Discussions: What is the ROI Heresy?

Traditional finance models are hitting a wall. This episode highlights a panel at Davos that gets straight to the engine room of the enterprise. Jatin Dalal, Chief Financial Officer, Cognizant; Mike ...

4 Maalis 11min

Davos Discussions: Leaders vs. The Certainty Gap

Misinformation, amplified by AI, has climbed to the top of the global risk landscape. What does that mean for the office of the CFO? We kick off a Davos miniseries with Workiva CSO Mandi McReynolds, b...

2 Maalis 23min