WORLD CLASS BUSINESS: Corporate reporting on the internet: the company viewpoint (Oxford Brookes University and University of Central Lancashire)

Corporate reporting on the internet: the company viewpoint

Catherine Gowthorpe (Oxford Brookes University)

Gerard Flynn (University of Central Lancashire)

Please direct queries to:

Catherine Gowthorpe

Email: cgowthorpe@brookes.ac.uk

Tel: 07900 491450

This research project has now been completed.

Smaller listed companies’ financial reporting on the internet 2000/2001 was published by the Centre in May 2002. Copies are priced at £15 plus postage and packaging and can be purchased by calling +44 (0)20 7920 8634.

More publications from the Centre.

Main objectives

The project examines five principal issues in respect of corporate reporting on the Internet by smaller listed companies:

1.The extent to which it is felt likely that continuous process external reporting will become a reality.

2.Companies’ examination of the principal information needs of their stakeholders and the extent to which they are prepared to meet those needs.

3.Likelihood of resistance to change in corporate reporting norms amongst smaller listed companies.

4.Degree of guidance and support which will be sought by preparers from the professional and standard-setting bodies.

5.The processes and mechanisms within companies which determine the extent of voluntary financial disclosure via the internet.

The principal research method adopted was semi-structured interviews with key individuals within companies (finance directors, company secretaries and those responsible for investor relations). All interviews were concluded by May 2001.

Outputs to date

An academic paper presenting the preliminary analysis of results was presented at the Fifth Financial Reporting and Communications Conference held at Cardiff on the 5th and 6th July 2001.

A copy of the academic paper referred to above can be obtained by contacting Catherine Gowthorpe. She will also be pleased to discuss the findings of the study with other researchers. Contact details are given above.

'Asymmetric dialogue? Corporate Financial Reporting via the Internet' to publish October 2003 in Vol. 9, No. 4 of Corporate Communications: an International Journal. The article is in Catherine’s name only.

Information updated October 2003.