The Pre-Read1 Des 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.

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