Investor Relations and Financial Communication. Alexander V. Laskin. Читать онлайн. Newlib. NEWLIB.NET

Автор: Alexander V. Laskin
Издательство: John Wiley & Sons Limited
Серия:
Жанр произведения: Учебная литература
Год издания: 0
isbn: 9781119780472
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but still make incorrect conclusions based on it or have unreasonable expectations based on that information. A big part of an IRO’s job is similar to the job of a teacher: IROs must educate investors, shareholders, financial analysts, business journalists, and others on what this information actually means for the company – what the implications of the information are for the future of the company.

      When the definition talks about fair value, it talks about the fair value of the company’s securities. So, what are securities? In the simplest terms, securities are tradable financial instruments. There are generally two types of securities: equity and debt. Equity securities represent an ownership in a corporation stock. These are usually called shares of stock. People can buy shares in many publicly traded companies – for example, Microsoft, Tesla, or Snap – each share has a price that fluctuates based on all the information available about the company and the resultant supply and demand for the shares of this company. If somebody were to buy every single share of, for example, Tesla, they would own the whole company. Owning shares of companies makes you a shareholder – you become eligible to participate in shareholder meetings and vote on various issues around how the company is run, including the election of the Board of Directors. The more shares you have, the more votes you have. Not all shares are the same and not all give the same rights and privileges; in addition, corporations may introduce their own unique type of equity securities as well.

      Debt securities do not represent ownership in a company – instead, it is just a debt, a loan that must be repaid. As a result, debt holders do not get to vote on issues related to how a company is run, but they get their money back as the loans are paid back by the borrower and usually with interest. Both of these types of securities, equity and debt, may be traded; for example, if a debt holder does not want to wait till the loan is due for repayment, they may sell their debt securities on the secondary market to somebody else.

      The same is true for equity. However, shares do not have any repayment or expiration date – once you buy a share of a company, you have a share in the ownership of this company forever. If you decide at some point that you would rather part with your shares, you can sell them on the secondary market to somebody else. Although the corporation that originally issued those securities does not typically participate in these transactions on the secondary market, it has a big effect on the price of its securities. Consider somebody who bought a share of Apple stock in 1990 when the shares were traded on a secondary market for about 30 cents. Today, the same share is worth about US$120. Investing a few thousand dollars in Apple stock 30 years ago would have made a significant contribution to the investor’s retirement account balance today. This increase in value is also good for a corporation: if a company decided to raise additional funds and sell more securities, it would be evaluated based on its current price not based on the 30-cent value from 30 years ago – it makes it easier for corporations to finance big projects.

      In other words, in two-way communications both parties have a chance to speak and to be heard, and the information travels both ways – from the company to the stakeholders and from the stakeholders to the company. This puts an extra responsibility on the IROs – they are responsible not just for disclosure, or sending the messages out, but also for listening. IROs must be not only the mouthpieces of their organizations, but also their ears and eyes. Two-way communication is an essential part of investor relations if the goal of investor relations is educating investors and others in the financial community on the value of the company – education calls for two-way communication and dialogue. Investors must have the opportunity to ask questions and ask for clarifications in order to improve their understanding; in fact, IROs should welcome these investor inquiries as they help IROs understand where investors stand and what their expectations of the company are.

      But there is more to two-way communication than enhanced understanding. Ultimately, investors are the owners of the corporation and the company’s management has a fiduciary duty to them, a duty to act in the best interest of the investors. Part of this process is for IROs to listen to investors and then to communicate the messages from the investors to the company’s management. Indeed, if the company’s management works for the shareholders, the management should know what shareholders think of their performance. It is the responsibility of IROs to collect this information and communicate it to the company’s management. As a result, investor relations departments must focus on building two-way communication channels to enable dialogue between corporations and a financial community.