Abstract
This paper documents a research study on corporate reporting on the Internet by Australian companies. The findings suggest that while corporate reporting on the Internet is emerging in Australia, current practice does not utilise the full potential of the Internet to disclose information to stakeholders. Only limited evidence was found of changes in the reporting practices of companies resulting from opportunities for innovation in information dissemination offered by this technology.
Original language | English |
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Pages (from-to) | 64-71 |
Number of pages | 8 |
Journal | Australian Accounting Review |
Volume | 14 |
Issue number | 34 |
DOIs | |
Publication status | Published - Nov 2004 |