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:
- to investigate the existing status of financial reporting on the internet at a global level
- to identify the relative opportunities and challenges faced in using the internet as a financial reporting medium
- 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
- 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.