Browsing International Conference on Business and Information (ICBI) by Subject "Accounting Information, Firm Value, Disclosure Level, Value Relevance"

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Impact of Integrated Reporting Disclosure Level on Value Relevance of Accounting Information: Evidence from Listed Companies in Sri Lanka

Basnayaka, B.M.S.B.; Priyadarshini, P.L.W. (Faculty of Commerce and Management Studies, University of Kelaniya, 2021)

The introduction of Integrated Reporting Framework by IIRC addressing the need of governing the disclosure of Non – Financial information in corporate annual reports significantly enhanced the accounting information’s value ...

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