Research on data reported in 10-Ks filed by 498 public companies (roughly representing the S&P 500) demonstrates a significant amount of duplication. 54% of facts reported had been reported already in previous filings. Company workload in the filing process could be reduced by only requiring companies to report facts that have not already been reported.
Read the detailed findings and download the analysis.
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Quarterly versus Semiannual – Implications of SEC Rule Amendments
Reporting Modernization Work Group Meeting
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