Earnings Releases and Earnings Calls

Resource type: Practice Note

Status: Law stated as at 20-Feb-2013

Jurisdiction: USA

This Note provides an overview of the key legal and practical considerations for public companies to consider when issuing an earnings release and hosting an earnings call. It discusses the key rules and regulations governing the earnings announcement process, explains the typical timeline for issuing an earnings release and hosting an earnings call, and reviews the roles generally played by key participants. The Note also discusses special considerations related to announcing earnings results, including issues that arise when an earnings release and call are close in time to a securities offering, and the pros and cons of giving earnings guidance.

Colin J. Diamond and Irina Yevmenenko, White & Case LLP

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Resource ID: 2-508-5012
Law stated date: 20-Feb-2013
Products: PLC US Corporate & Securities, PLC US Law Department

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Topics

Corporate Governance and Continuous DisclosureCorporate Governance and Continuous Disclosure (http://us.practicallaw.com/7-386-0710)
Non-US IssuersNon-US Issuers (http://us.practicallaw.com/5-383-5892)
Registered OfferingsRegistered Offerings (http://us.practicallaw.com/1-383-5894)

Practice Note: Overview

Periodic Reporting and Disclosure Obligations: Overview Periodic Reporting and Disclosure Obligations: Overview (http://uslf.practicallaw.com/topic7-381-0961)

Practice Notes

Complying with Regulation FD (Fair Disclosure) Complying with Regulation FD (Fair Disclosure) (http://uslf.practicallaw.com/topic1-383-2635)
Corporate Governance Standards: Audit Committee Corporate Governance Standards: Audit Committee (http://uslf.practicallaw.com/topic3-381-8544)
Earnings Guidance FAQs Earnings Guidance FAQs (http://uslf.practicallaw.com/topic2-522-3155)
Form 8-K Form 8-K (http://uslf.practicallaw.com/topic9-381-0960)
Giving Good Earnings Guidance: What Every Public Company Should Know Giving Good Earnings Guidance: What Every Public Company Should Know (http://uslf.practicallaw.com/topic6-522-3196)
Liability Provisions: Securities Offerings Liability Provisions: Securities Offerings (http://uslf.practicallaw.com/topic6-381-1466)
Using Non-GAAP Financial Information Using Non-GAAP Financial Information (http://uslf.practicallaw.com/topic8-502-4025)

Standard Documents

Audit Committee Charter Audit Committee Charter (http://uslf.practicallaw.com/topic5-504-3327)
Disclosure Committee Charter Disclosure Committee Charter (http://uslf.practicallaw.com/topic6-506-4786)
Forward-looking Statements: Earnings Releases Forward-looking Statements: Earnings Releases (http://uslf.practicallaw.com/topic9-513-5688)

Checklists

Deadlines for Filing Periodic Reports: Chart Deadlines for Filing Periodic Reports: Chart (http://uslf.practicallaw.com/topic2-381-0954)
Earnings Announcement Timeline Checklist Earnings Announcement Timeline Checklist (http://uslf.practicallaw.com/topic4-507-5050)

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