I don't know about the early release of their earnings being somehow linked to wanting to get away with something while Bush is in office - I don't see a bit of difference there as to whether the gov goes after them for anything or not.

On the other hand, if the earnings are to be suprisingly bad, then, as a favor to the incoming President, get them out of the way now, take down the sector more, and lower the bar for Obama. To me, then, this move up in earnings date does not auger will for JPM and the banking sector.