Financial reporting on the World Wide Web

Article Abstract:

Financial reports are now being disseminated through the Internet via World Wide Web sites. This is a departure from the tradition of distributing this information via printed media such as quarterly and annual reports. Ideally, the beginning of the presentation offers links to the financial reports from the home page to make access easier. A summary of the information available in the actual financial reporting section helps browsers know what they will and will not find from the site. Hypertext can be quite useful in creating a table of contents. Designers of Web sites containing financial reports should also avoid software incompatibility, design statements for onscreen viewing, display financial information against a neutral background to make reading easier and provide access to e-mail. Web Site sponsors should advertise the site and track the number of times a site answers requests for information.

Technology application, World Wide Web, Corporation reports, Company reports

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Intranets: the second wave

Article Abstract:

The emergence of intranets has a huge potential in organizational communication. Corporate intranets connect employees and enhance an organization's ability to communicate with the help of the Internet. This internal computer network is better protected since firewalls attached to it do not allow access by the general public. This enables employees to distribute internal information while enjoying access to the external Internet. Intranets can be used for several purposes, such as event-driven communication, collaborative workgroups, database sharing, performance reporting, and technical support. Companies considering to offer intranets should ensure top management support, identify a potentially successful area for deployment, look for content source of the information, assign a person who will manage the information, always update information, and ensure security and privacy.

Management, Evaluation, Intranets, Organizational communication

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Distributing earnings reports on the Internet

Article Abstract:

An analysis of the speed with which companies post their earnings on the Internet was conducted. After monitoring the Web sites of 125 major companies that released their quarter-end or year-end earnings between Jan 1, 1998 and Feb 27, 1998, the investigation found that 79.2% added the earnings report on their Web sites on the same day of announcement while another 8% clipped their earnings releases on their sites one day after the announcement. The study also found that earnings releases were posted on a company's own Web site (81.7%), that of a third-party news bureau (12.5%), or both (5.8%). The most common third parties for distributing earnings announcements were PR Newswire (10), Business Wire (4), Shareholder Direct (4) and Yahoo Finance (2). Procedural suggestions for accountants who include earnings releases on Web sites are presented.

Profits, Web sites (World Wide Web), Online information services, Information services, Web sites, Corporate profits

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