This paper questions the adequacy of the current financial reporting regulatory system to deal with corporate financial information disclosed on the Internet. The results of a research study made on the FTSE 100 companies Internet sites are used to discuss company practices and the issues arising. The paper outlines the key problems and suggests alternative approaches to regulating this new frontier for financial reporting.
No takes yet. Share an insight, caveat, or question.
Hussey et al. (1998) studied this question.