; (E) changes in the costs and availability of investment research for small- and medium-sized companies; and (F) the impacts of litigation and its costs on being a public company. (b) Report Not later than the end of the 360-day period beginning on the date of the enactment of this Act, the Comptroller General shall issue a report to the Congress containing all findings and determinations made in carrying out the study required under subsection (a) and any administrative or legislative recommendations the Comptroller General may have.