Fair, Fast And Immediate: Electronic Reporting And The Dawn Of The Private Investor  

Oleh:

Reynolds, Paul

Jenis: Article from Journal - ilmiah internasional
Dalam koleksi: Business Information Review vol. 17 no. 2 (Jun. 2000), page 66-71.
Fulltext: 66.pdf (7.33MB)

Isi artikel

The ongoing changes that are taking place in the publishing of company reports are discussed with particular reference to the rapid trend towards the replacement of printed reports by online electronic reports. Notes the ways in which these developments in electronic reporting over the previous four years have changed the relationship between companies and their shareholders. Traces some of the milestones from the time when Citigate-MARCHCom put its first annual report online in 1996, through the development of CAROL (Company Annual Report On Line) and EDGAR (Electronic Data Gathering And Reporting) to the emergence of CAROL UK and CAROLWorld, with almost 4000 companies in Europe, Asia and the USA linking their hypertext published reports to theWebsite (http://www.carolworld.com). Discusses the implications of electronic reporting and the potential it offers for communicating corporate information in terms of: the impact on the reporting process itself; the legal implications of the developments; the further developments of financial reporting techniques; and the impact on shareholder communication.

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