Name: Balraj Singh
Country: India

Year: 2021
Volume: Volume-8, Issue-1 (January-June)
Page Number: 56-63

ABSTRACT
Internet-based corporate disclosure is becoming an important way for companies to share
financial information with stakeholders. It offers many advantages such as easy access, quick
sharing of information, lower communication costs, and attractive presentation of data. These
features help companies build transparency and improve accountability.
This study focuses on the views of small investors about the usefulness of corporate
disclosure on company websites. A survey was conducted among educated and internetaware investors in Punjab and Chandigarh. The results show that most investors prefer to get
the same information online that is usually given in printed annual reports. They believe that
internet-based disclosure can improve corporate governance, reduce share price fluctuations,
increase transparency, and build trust in management.
Overall, the study highlights that web-based reporting is becoming an effective tool for small
investors to make better financial decisions. It also suggests the need for clear rules and
guidelines to make online disclosure more reliable.
Keywords: Corporate disclosure, Internet reporting, Small investors, Transparency, Webbased reporting, Corporate governance