AACG Published on Law360: A Shift To Semiannual Reporting May Reshape Litigation Risk

AACG Principal Dr. Pavithra Kumar’s article has been published on Law360. The SEC’s proposed shift from quarterly to semiannual reporting has reignited debate over the role of disclosure in shaping investor behavior. Proponents argue that less frequent reporting will reduce compliance burdens and discourage short-termism. Critics warn of diminished transparency and increased risk of securities fraud. But both camps may be missing the deeper truth: changing the cadence of reporting won’t alter the fundamental nature of how markets price securities. It will, however, reshape litigation risk and market dynamics in ways that legal practitioners must prepare for.

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