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Internet Financial Reporting

In recent times, publicly listed companies have increased their efforts in utilizing the Internet in their financial reporting process. This has created another medium for interested parties (investors, creditors, analysts, internet users) to obtain information about the company at little or no cost. This information however, varies from company to company in relation to the form it takes. From the observation, the researchers found these characteristics were also evident in the local business environment. It is against this background that the topic of study “Financial Reporting on the Internet: Opportunities Challenges and Trend- A focus on Trinidad and Tobago ” was developed.

A combination of data collection instruments were employed to obtain the required data. These included questionnaires, interviews and related researches published on the internet.


This study was embarked upon to fulfill the following objectives:

  1. to investigate the existing status of financial reporting on the internet at a global level
  2. to identify the relative opportunities and challenges faced in using the internet as a financial reporting medium
  3. to determine the status of publicly listed companies in Trinidad and Tobago in relation to the use of the Internet as a financial reporting medium
  4. to evaluate the findings and make recommendations in relation to the effective use of the Internet in financial reporting


The intent of this study is to add to the existing body of knowledge related to internet reporting and to analyse the current local situation. It is hoped that the information presented in this document will be useful to the public companies, investors and other interested parties who are granted the opportunity to scrutinize it.



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