Web-Based Corporate Reporting Practices : A Survey

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