Although it is still something of a rarity, some companies today release pre-recorded earnings calls. Traditionally, management reads out scripted comments live before diving into the Q&A. But with pre-recordings, the scripted comments are taped in advance. They can be released immediately before the Q&A or further in advance. Some companies even do away with the live Q&A and simply post pre-recorded comments.

Franklin Templeton Investments, for example, provides its pre-recorded comments via dial-in replay and audio webcast at the same time its earnings press release is filed. It then follows that up with a live Q&A call two-and-a half hours later. Other firms that utilize pre-recorded earnings comments include Walmart and Sears Holdings. Below we outline some of the pros and cons to help you decide if it is right for your IR program.

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