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Tekijä: | Lymer, A. |
Otsikko: | The Internet and the future of corporate reporting In Europe |
Lehti: | European Accounting Review
1999 : VOL.8:2, p. 289-301 |
Asiasana: | Company reports Business information Internet Future studies Europe |
Kieli: | eng |
Tiivistelmä: | This article concerns the use of Internet technology in corporate reporting and investor relations. It introduces the subject of electronic corporate reporting provides a detailed literature review of both academic and professional material produced on this subject so far. It also outlines a wide range of issues that need to be considered by companies, accounting regulators and standard setters in determining how this form of reporting should develop in the future. This debate is specifically set in a European context but has global applications. |
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