Group 1 - The SEC plans to overhaul investor disclosure rules for publicly-traded companies, moving towards semi-annual reporting instead of quarterly, as suggested by President Trump [1][6] - Chairman Paul Atkins emphasized the need to evaluate how information is disseminated to investors, noting that many prefer earnings calls over quarterly reports [2] - Atkins criticized the focus on short-term returns driven by quarterly reporting, which he believes affects corporate management negatively [3] Group 2 - Atkins has been a critic of the excessive disclosure requirements, indicating plans to reduce disclosures on executive compensation and potentially eliminate others, such as those related to conflict minerals [4] - The high cost of compliance with regulatory requirements is a significant factor keeping companies private, according to Atkins [5] - The SEC has mandated quarterly reports since 1970, leading to ongoing tensions between investors seeking information and companies wanting to reduce reporting burdens [7] Group 3 - Many companies already generate quarterly data for internal purposes, suggesting that reducing public-facing reports may only slightly lower compliance costs [8]