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    Usefulness of annual Reports : perceptions from Sri Lanka

    Bandara, Saman; Falta, M.

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    Bandara, S (2019).pdf (410.2Kb)
    Date
    2019-12-02
    Citation:
    Bandara, S., & Falta, M. (2019, December). Usefulness of Annual Reports: Perceptions from Sri Lanka. Paper presented at the 2019 Auckland Region Accounting Conference, Auckland.
    Permanent link to Research Bank record:
    https://hdl.handle.net/10652/4823
    Abstract
    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 recognises improving “quality” of information through IFRS in their mission statement Approach –Survey Questionnaire Findings Study concludes that What is the motivation for researching usefulness of annual reports in Sri Lanka?
    Keywords:
    Sri Lanka, usefulness of annual reports, investment and lending decisions, qualitative characteristics, International Financial Reporting Standards (IFRS), IFRS, annual reports, investors, lenders
    ANZSRC Field of Research:
    150103 Financial Accounting
    Copyright Holder:
    Authors
    Rights:
    This digital work is protected by copyright. It may be consulted by you, provided you comply with the provisions of the Act and the following conditions of use: Any use you make of these documents or images must be for research or private study purposes only, and you may not make them available to any other person. You will recognise the author's and publishers rights and give due acknowledgement where appropriate.
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    • Accounting and Finance Conference Papers [69]

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