University of the West Indies
We are currently pursuing a B. Sc. Accounting Special programme at the UWI St. Augustine. In order to successfully complete this programme we are required to investigate the following topic:
“Financial Reporting by Publicly listed TT Companies on the Internet: Challenges, opportunities and trends”.
As a responsible officer of one of the organizations included in our sample we are requesting your assistance with this study.
Can you please complete the attached questionnaire on the afore-mentioned matter? Its completion should take you about fifteen (15) minutes. We will appreciate if you can return it to us by Thursday 11 th March 2004 .
With sincere thanks
Thank you for your kind consideration.
Please complete the following questions by ticking the appropriate boxes and filling the blank spaces where appropriate. Thank You.
1. Does your firm have a website? Yes No
2. If yes are your firm's financial reports posted on the website? Yes No
If NO go to Question 13
If YES continue.
3. When did your company start reporting online?
4. Which of the following do your Company publish online?
Chairman /CEO Report 8. Cash Flow Statement
Signature to Chairman/CEO Report 9. Notes to Financial Statement
Directors Report 10. Auditor's report
Financial Summary 11. Interim Reports
Comparative Balance Sheet 12.Most Recent Financial Statements
Profit & Loss Statement 13. Financial Ratios
Change in Owners Equity Statement
5. In addition to the attributes identified in 4 above what additional information does
your company make available online?
6. What are the reasons supporting your decision to report online?
7. Has your firm established any guidelines for the financial reporting process?
If No how do you determine what to report and how to report it?
If Yes, what are the guidelines used?
8. Does the SEC have an input into
9. If yes how would you describe this role?
10. What are the challenges facing your organization in relation to online reporting?
11. In order of significance, how will you rank the challenges you identified in Q 10
12. What unique benefits does online reporting confer on your company?
If you answered NO to Question 2 please continue,
13. What are the possible reasons for not reporting online?
14. In order of significance, how will you rank the reasons you identified in Q 14
15. Do you think that your company is forgoing any opportunities by not reporting online? Yes No
16. If yes, please describe.
THANK YOU FOR YOUR KIND COOPERATION