To read this content please select one of the options below:

To Disclose or Not to Disclose: If That Is the Question What Is the Answer?

Journal of Financial Crime

ISSN: 1359-0790

Article publication date: 1 February 2000

304

Abstract

The corporate disclosure decision is one of the most difficult decisions any corporation, its management and counsel will face. If a corporation learns that it or one of its employees has engaged in a fraud or crime, the corporation, through its officers and directors, must decide whether it should disclose the fraud or crime to the government and, if the decision to disclose is made, what the scope of the disclosure should be. These decisions are fraught with dangers which threaten to expose the corporation and its employees to civil and criminal liability.

Citation

Moscarino, G.J., Tuell Parcher, L. and Shumaker, M.R. (2000), "To Disclose or Not to Disclose: If That Is the Question What Is the Answer?", Journal of Financial Crime, Vol. 7 No. 4, pp. 308-323. https://doi.org/10.1108/eb025952

Publisher

:

MCB UP Ltd

Copyright © 2000, MCB UP Limited

Related articles