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Web-Based Corporate Reporting Practices: A Survey

Author

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  • Divya
  • M C Garg

Abstract

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.

Suggested Citation

  • Divya & M C Garg, 2008. "Web-Based Corporate Reporting Practices: A Survey," The IUP Journal of Accounting Research and Audit Practices, IUP Publications, vol. 0(3), pages 43-58, July.
    • Handle: RePEc:icf:icfjar:v:07:y:2008:i:3:p:43-58
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    Cited by:

    1. Kirti Aggarwal, 2021. "Relationship between Company Characteristics and HR Disclosure Level: Evidences from Indian Public Sector Companies," Management and Labour Studies, XLRI Jamshedpur, School of Business Management & Human Resources, vol. 46(4), pages 399-421, November.
    2. Kirti Aggarwal, 2023. "Corporate governance and HR disclosure practices: evidence from India," SN Business & Economics, Springer, vol. 3(2), pages 1-18, February.
    3. Sunil Ashra, 2010. "Pollution Externalities and Government Policy," Journal of Infrastructure Development, India Development Foundation, vol. 2(1), pages 15-49, June.

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