Introduction

At present, most public companies use the Internet as a prime vehicle for corporate reporting. Most of them still provide paper reports and in some jurisdictions, they are required to do so, but the main vehicle of reporting has shifted to the Internet. Most of the companies have Investor Relations (IR) sections of their websites designated to provide financial and business reports.

History of Reporting on the Internet

Financial reporting by companies and other organizations has historically been carried out by means of paper reports, but in and around the year 2000, this began to change. At that time, the Internet was in its infancy, and the World Wide Web even more so, having just been invented by Sir Timothy Berners-Lee in 1989. ...

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