| dc.contributor.author | Bandara, Saman | |
| dc.contributor.author | Falta, M. | |
| dc.date.accessioned | 2020-01-21T23:26:07Z | |
| dc.date.available | 2020-01-21T23:26:07Z | |
| dc.date.issued | 2019-12-02 | |
| dc.identifier.uri | https://hdl.handle.net/10652/4823 | |
| dc.description.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? | en_NZ |
| dc.language.iso | en | en_NZ |
| dc.subject | Sri Lanka | en_NZ |
| dc.subject | usefulness of annual reports | en_NZ |
| dc.subject | investment and lending decisions | en_NZ |
| dc.subject | qualitative characteristics | en_NZ |
| dc.subject | International Financial Reporting Standards (IFRS) | en_NZ |
| dc.subject | IFRS | en_NZ |
| dc.subject | annual reports | en_NZ |
| dc.subject | investors | en_NZ |
| dc.subject | lenders | en_NZ |
| dc.title | Usefulness of annual Reports : perceptions from Sri Lanka | en_NZ |
| dc.type | Conference Contribution - Oral Presentation | en_NZ |
| dc.date.updated | 2020-01-17T13:30:10Z | |
| dc.rights.holder | Authors | en_NZ |
| dc.subject.marsden | 150103 Financial Accounting | en_NZ |
| dc.identifier.bibliographicCitation | Bandara, S., & Falta, M. (2019, December). Usefulness of Annual Reports: Perceptions from Sri Lanka. Paper presented at the 2019 Auckland Region Accounting Conference, Auckland. | en_NZ |
| unitec.publication.title | 2019 Auckland Region Accounting Conference | en_NZ |
| unitec.conference.title | 2019 Auckland Region Accounting Conference | en_NZ |
| unitec.conference.org | Auckland Region Accounting (ARA) | en_NZ |
| unitec.conference.location | Auckland, New Zealand | en_NZ |
| unitec.conference.sdate | 2019-12-02 | |
| unitec.conference.edate | 2019-12-02 | |
| unitec.peerreviewed | yes | en_NZ |
| dc.contributor.affiliation | Unitec Institute of Technology | en_NZ |
| unitec.identifier.roms | 64664 | en_NZ |
| unitec.institution.studyarea | Accounting and Finance | |
