Usefulness of annual Reports : perceptions from Sri Lanka

Bandara, Saman; Falta, M.

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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, annual reports, investors, lenders
ANZSRC Field of Research:
150103 Financial Accounting
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