Browsing Accounting and Finance Conference Papers by Title
Now showing items 72-75 of 75
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Usefulness of annual Reports : perceptions from Sri Lanka
(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
(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 ... -
Using intersectoral financial balances to aid forecasting and policymaking
(New Zealand Association of Economists (NZAE), 2014)Use of macro-financial data to understand and predict economic cycles. -
Welfare reform : changing the way we account for taxes and benefits
(2010)The issue of welfare reform is made difficult because of the boundaries we traditionally (yet implicitly) place between the tax system and the benefit system. To most economists, benefits are transfers, and transfers are ...
