One of the biggest problems for investors interested in reading a company’s Ks and Qs is that the lag between the earnings press release and the SEC filing can be pretty long, as long as 90 days in the case of the 10-K, though those rules will begin changing next year. Some companies even put out the next quarter’s earnings release on the same time that they file their K or Q, in an attempt to focus investor attention on the newer numbers. That’s not the case with Southwest (LUV) , though. The company put out its third quarter earnings release yesterday and filed the 10-Q for the same quarter today, something that’s practically unheard of. What’s more, Southwest’s Q is actually concise and easy to understand. The real question is: why can’t other companies treat their investors this way?