Usefulness of annual Reports : perceptions from Sri Lanka
Bandara, Saman; Falta, M.
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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
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?