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Submitted to : Dr. Subhash Chander
Traditional Instruments in Reporting ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object]
Linear presentation format only Cannot be changed, modified and updated Static, historical  and backward  looking Unable to meet  needs of various user groups Limited  circulations  and available in  one language only Not useful in  analyzing trend Do not provide  decision useful  information to  target groups High printing and  delivery cost Time gap LIMITATIONS OF  TRADITIONAL REPORTING
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],EMERGENCE OF    INTERNET AS A MEDIUM FOR    CORPORATE DISCLOSURE
MEANING OF   ,[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object]
Primary information source:  FIRMS Secondary information source: OUTSIDERS Information Repository: WEB PAGE Information Accessor: USER Primary information source:  FIRMS Secondary information source: OUTSIDERS
STAGES OF COPORATE DISCLOSURE THROUGH WEB Stage: I Stage:II Stage:III
Static Representation of Information   ‱  CD-ROM  ‱  Electronic paper  ‱  HTML  Multimedia Enhancements   ‱  Plug-ins  ‱  Multimedia  ‱  3D  ‱  Push  User Interaction and Knowledge Management   ‱  Search tools and metadata  ‱  Java Scripts, Java, and Active/X  ‱  Intelligent agents  ‱  Extensible markup language (XML)
CD-ROM ,[object Object],[object Object],[object Object],[object Object],[object Object]
ELECTRONIC PAPER ,[object Object],[object Object],[object Object],[object Object],[object Object]
HTML ,[object Object],[object Object],[object Object],[object Object]
PLUG-INS ,[object Object],[object Object],[object Object]
MULTIMEDIA ,[object Object],[object Object]
3D ,[object Object]
SEARCH TOOLS AND METADATA ,[object Object],[object Object]
JAVA SCRIPT,JAVA,ACTIVE X ,[object Object]
PUSH ,[object Object],[object Object],[object Object]
INTELLIGENT AGENTS ,[object Object]
XML ,[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],IMPORTANCE OF INTERNET FOR FINANCIAL REPORTING
[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],BENEFITS OF ONLINE REPORTING
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],COSTS OF   ONLINE REPORTING
[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],ISSUES REGARDING ONLINE REPORTING
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],CONCLUSION
ANY QUESTIONS
..
 
REFERENCES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

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Traditional Annual Reports Limitations Overcome by Online Financial Disclosure

  • 1. Submitted to : Dr. Subhash Chander
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  • 4. Linear presentation format only Cannot be changed, modified and updated Static, historical and backward looking Unable to meet needs of various user groups Limited circulations and available in one language only Not useful in analyzing trend Do not provide decision useful information to target groups High printing and delivery cost Time gap LIMITATIONS OF TRADITIONAL REPORTING
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  • 8. Primary information source: FIRMS Secondary information source: OUTSIDERS Information Repository: WEB PAGE Information Accessor: USER Primary information source: FIRMS Secondary information source: OUTSIDERS
  • 9. STAGES OF COPORATE DISCLOSURE THROUGH WEB Stage: I Stage:II Stage:III
  • 10. Static Representation of Information ‱ CD-ROM ‱ Electronic paper ‱ HTML Multimedia Enhancements ‱ Plug-ins ‱ Multimedia ‱ 3D ‱ Push User Interaction and Knowledge Management ‱ Search tools and metadata ‱ Java Scripts, Java, and Active/X ‱ Intelligent agents ‱ Extensible markup language (XML)
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