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2013 Master's Level Graduate Research Conference

Session I - Session II - Session III

The Strategic Implications of Corporate Finance Communication

It is generally accepted that financial statements and reports are critical to communicate the company's performance with the market. These financial statements generally contain all necessary footnotes, but are they too much or not enough? This presentation addresses the disclose options and the strategic implication of those choices that companies face. There are laws and rules that mandate what disclosures need to be reported, but do those laws cover what really should be included? Since the Securities Act of 1934, the United States has passed many laws that increase the transparency of companies' financial operations and decrease the risk of fraud. This presentation will further address the purpose and process of corporate communication of finances.

Presenters: Susan Allison (Alfred University) --
Christina Laughlin (Alfred University) --
Tonghan Wang (Alfred University) --
Topic: Business & Public Administration - Poster Sessions
Location: Edwards Hall Lobby
Time: 10:30 am (Session II)