Regulating financial reporting on the Internet

Abstract

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.

Citation

Hussey, R. and Gulliford, J. (1998), "Regulating financial reporting on the Internet", Journal of Financial Regulation and Compliance, Vol. 6 No. 1, pp. 21-25. https://doi.org/10.1108/eb024952