The electronic age has already affected the way that financial information is disseminated.
Many corporations disclose quarterly and annual report data on the Internet.
The authors discuss this and the potential of the Internet to change the way decision makers can use this readily available information. A nnual reports continue to be one of the primary sources of communication between corporations and users of financial information. While annual reports routinely include quality photographs and extensive graphic representations, the electronic age has launched a new era for informing stockholders. Several corporations have even included CD ROM disks with hard copies of their annual report. Corporations are beginning to use the Internet to provide information about themselves.