Web-Based Corporate Reporting Practices: A Survey

Divya and M C Garg

The IUP Journal of Accounting Research and Audit Practices, 2008, vol. VII, issue 3, 43-58

Abstract: Web-based corporate reporting has emerged as a fast and effective medium of communicating financial and non-financial information about companies as compared to traditional methods. However, the type of reporting, extent of disclosure, authenticity and standardization of format of disclosure is still at a developing stage. This paper presents views of different authors about corporate reporting practices followed by companies across the world. Corporate reporting practices are still evolving. Thus, there is a great scope of research in this field, especially in the Indian context.

Date: 2008
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Persistent link: https://EconPapers.repec.org/RePEc:icf:icfjar:v:07:y:2008:i:3:p:43-58

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