TITLE

LEVERAGING THE INTERNET for Financial Reporting

AUTHOR(S)
Berk, Jeffrey
PUB. DATE
May 2001
SOURCE
Financial Executive;May2001, Vol. 17 Issue 3, p54
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The article reports on the use of the Internet in the disclosure of financial information. Some companies are using the Internet as a means of lowering their cost for distributing such information. However, shareholders of these companies expect them to go beyond traditional periodic reporting and provide continuous and forward-looking information. The companies using the Internet most effectively comply with these expectations and focus on the development of communications to address stakeholder needs, the leveraging of Internet technology to present and distribute information with new media, and the achievement of real-time reporting.
ACCESSION #
11927717

 

Related Articles

  • FIN-46 Consolidation: Impact on Lending Decisions. Duncan, James R.; Schmutte, James // Commercial Lending Review;Jan2006, Vol. 21 Issue 1, p9 

    This article examines the effect of the implementation of the U.S. Financial Accounting Standard Board's Interpretation No. 46(R), "Consolidation of Variable Interest Entities" (FIN-46) on a company's financial statements. FIN-46 mandates a company to consolidate certain entities based on...

  • Critical Accounting Policy Disclosures. Levine, Carolyn B.; Smith, Michael J. // Journal of Accounting, Auditing & Finance;Jan2011, Vol. 26 Issue 1, p39 

    To increase investor awareness of the sensitivity of financial statements to the methods, assumptions, and estimates underlying their preparation, the Securities and Exchange Commission (SEC) proposed that firms include disclosures about critical accounting policies (CAPs) in their 10-Ks. Using...

  • International Accounting Standard 5 - Information to be disclosed in statements.  // Accountancy;Dec1977, Vol. 88 Issue 1012, p72 

    The article presents the text of International Accounting Standard 5, which focuses on the information to be disclosed in financial statements. Topics discussed include general disclosures, specific disclosures in the balance sheet, specific disclosures in the income statement, and the effective...

  • Discussion of �Why is Financial Reporting So Inefficient?�. Abdel-Khalik, A. Rashad // Journal of Accounting, Auditing & Finance;Winter90, Vol. 5 Issue 1, p55 

    This paper presents a discussion on the article, Why is Financial Reporting So Inefficient? written by Hakansson. Hakansson's article follows on a theme he has been developing for information disclosure. His interest in examining the consequences of being an uninformed investor led him to...

  • UPROSZCZONA EWIDENCJA CZY UPROSZCZONA SPRAWOZDAWCZOŚĆ W SEKTORZE MIKROPRZEDSIĘBIORSTW? Kondraszuk, Tomasz // Research Papers of the Wroclaw University of Economics / Prace N;2013, Issue 313, p74 

    The paper presents the dilemmas of the system of accounting and financial reporting in the sector of small and medium-sized enterprises (SMEs). In managing a very important role is played by a carefully designed system of accounting for business tailored to the information needs of individuals,...

  • POMIAR WARTOÅšCI PRZYCHODÓW WEDŁUG PROJEKTU MIĘDZYNARODOWEGO STANDARDU DOTYCZÄ„CEGO PRZYCHODÓW. Mazur, Alicja // Research Papers of the Wroclaw University of Economics / Prace N;2013, Issue 313, p84 

    Revenue is one of the most important economic categories upon which the evaluation of the entities' position is made. The cognizance of the course of the revenue measurement process is determining the correctness of this evaluation. This article presents the proposals contained in the IASB...

  • Financial Statements of the United States Government for the Years Ended September 30, 2004, and September 30, 2003.  // Treasury Bulletin;Mar2005, p112 

    Focuses on the financial statements of the U.S. government for the years ended September 30, 2004 and September 30, 2003. Statements of net cost of the government; Net cost of government operations; Reconciliations of net operating cost and unified budget deficit.

  • Related party transactions.  // Accountancy;Aug1996, Vol. 118 Issue 1236, p70 

    The article reports on the Stock Exchange of Singapore's (SES)introduction of detailed requirements relating to disclosure and shareholder approval. It discusses the efforts to ensure that significant transactions with related parties are not against the interests of the listed company and its...

  • Signaling Firm Performance Through Financial Statement Presentation: An Analysis Using Special Items. RIEDL, EDWARD J.; SRINIVASAN, SURAJ // Contemporary Accounting Research;Spring2010, Vol. 27 Issue 1, p289 

    This paper investigates whether managers’ presentation of special items within the financial statements reflects economic performance or opportunism. Specifically, we assess special items presented as a separate line item on the income statement (income statement presentation) to those...

Share

Read the Article

Courtesy of THE LIBRARY OF VIRGINIA

Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics