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The usefulness of IFRS-compliant reports: perceptions of Sri Lankan investors and lenders

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dc.contributor.author bandara, saman
dc.date.accessioned 2021-11-03T09:05:10Z
dc.date.available 2021-11-03T09:05:10Z
dc.date.issued 2021
dc.identifier.citation Bandara, S. and Falta, M. (2021), "The usefulness of IFRS-compliant reports: perceptions of Sri Lankan investors and lenders", Asian Review of Accounting, Vol. 29 No. 4, pp. 525-557. https://doi.org/10.1108/ARA-03-2021-0058 en_US
dc.identifier.uri http://repository.kln.ac.lk/handle/123456789/23826
dc.description.abstract “The objective of general-purpose financial reporting is to provide financial information about the reporting entity that is useful to existing and potential investors, lenders and other creditors in making decisions relating to providing resources to the entity. Those decisions involve decisions about (1) buying, selling or holding equity and debt instruments; (2) providing or settling loans and other forms of credit; or (3) exercising rights to vote on, or otherwise influence, management’s actions that affect the use of the entity’s economic resources.” en_US
dc.publisher https://www.emerald.com/insight/static/img/emerald-insight-logo-light.svg en_US
dc.subject Usefulness of annual reports, Investment and lending decisions, Qualitative characteristic en_US
dc.title The usefulness of IFRS-compliant reports: perceptions of Sri Lankan investors and lenders en_US


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