For public companies, conducting earning announcements requires careful planning and coordination, as well as consideration of several rules and regulations that interact in complex ways. This article describes the content of a typical earnings announcement, examines the main rules and regulations affecting the content, explains the roles of key parties, provides an overview of the earnings announcement process, highlights special considerations when the timing of a securities offering coincides with an earnings announcement and considers pros and cons of providing earnings guidance and offers suggestions to companies that decide to stop giving this guidance.
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