United States
If the call occurs within 48 hours of a press release furnished to the United States Securities and Exchange Commission (SEC) on form 8-K and meets certain other criteria there is no obligation to separately report the call to the SEC. Otherwise, it must be reported on form 8-K. If the call contains non-GAAP information there are additional requirements under SEC regulations, including Regulation FD.
Companies headquartered in the United States with securities traded on a U.S. based stock market or other exchange are required to file audited annual reports with the Securities and Exchange Commission (SEC) on Form 10-K following the end of a fiscal year and unaudited reports on Form 10-Q following the end of a fiscal quarter. These companies will announce earnings quarterly and generally hold an earnings call quarterly.
Some companies with shares traded on foreign stock exchanges also have American Depository Receipts (ADRs) that are traded on U.S. exchanges and are required to file Forms 20-F and 6-K with the SEC. (Not all companies with ADRs need to file these forms.) They are likely to have their earnings announcements and calls coordinated with the schedule required in the country where their shares are traded.
Read more about this topic: Earnings Call
Famous quotes related to united states:
“The United States is the only great nation whose government is operated without a budget. The fact is to be the more striking when it is considered that budgets and budget procedures are the outgrowth of democratic doctrines and have an important part in developing the modern constitutional rights.... The constitutional purpose of a budget is to make government responsive to public opinion and responsible for its acts.”
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—Alexis de Tocqueville (1805–1859)
“The recognition of Russia on November 16, 1933, started forces which were to have considerable influence in the attempt to collectivize the United States.”
—Herbert Hoover (1874–1964)
“In the United States all business not transacted over the telephone is accomplished in conjunction with alcohol or food, often under conditions of advanced intoxication. This is a fact of the utmost importance for the visitor of limited funds ... for it means that the most expensive restaurants are, with rare exceptions, the worst.”
—John Kenneth Galbraith (b. 1908)