• Non-GAAP Earnings Disclosures by New Zealand Companies 

      Rainsbury, Liz; Hart, Carol; Malthus, Sue (Accounting and Finance Association of Australia and New Zealand (AFAANZ), 2013)
      This study examines the motivation for the increased reporting of non-GAAP earnings (NGE) by New Zealand companies following the adoption of International Financial Reporting Standards (IFRS). The study contributes to the ...
    • Usefulness of annual Reports : perceptions from Sri Lanka 

      Bandara, Saman; Falta, M. (2019-12-02)
      The IASB standards (IFRS) guide general purpose financial reporting (GPFR) Conceptual framework for financial reporting Which Qualitative Characteristics (QCs) are perceived important in investment and lending decisions? IASB ...
    • Usefulness of annual reports : perceptions from Sri Lankan investors and lenders 

      Bandara, Saman (2019-09)
      Both the 2010 and 2018 version of International Accounting Standards Board’s (IASB) Conceptual Framework for Financial Reporting recognise investors and lenders as the main user groups of financial reports since they are ...