Corporate governance: Better financial markets – the technical dimension

John Court (Head of the Faculty of Information Technology at the Institute of Chartered Accountants of England & Wales, London (

Balance Sheet

ISSN: 0965-7967

Publication date: 1 December 2004


Standards for the electronic recording, processing and distribution of financial and other business reports (“digital reporting”) can bring benefits both for external regulation and investor relations and for financial management and decision‐making within companies.



Court, J. (2004), "Corporate governance: Better financial markets – the technical dimension", Balance Sheet, Vol. 12 No. 5, pp. 52-55.

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