Usefulness of annual Reports : perceptions from Sri Lanka
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Authors
Bandara, Saman
Falta, M.
Falta, M.
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Date
2019-12-02
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Conference Contribution - Oral Presentation
Ngā Upoko Tukutuku (Māori subject headings)
Keyword
Sri Lanka
usefulness of annual reports
investment and lending decisions
qualitative characteristics
International financial reporting standards
IFRS
annual reports
investors
lenders
usefulness of annual reports
investment and lending decisions
qualitative characteristics
International financial reporting standards
IFRS
annual reports
investors
lenders
ANZSRC Field of Research Code (2020)
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.
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?
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