As an increasing number of business organizations around the world are engaged in the value relevance of accounting information. This study investigates the value relevance of accounting data in determining whether accounting ...

This study investigates the voluntary disclosure of accounting ratios in Sri Lankan listed companies, using the corporate annual reports of the Food Beverage and Tobacco sector. Most of companies voluntarily disclose ...

Working capital is a company’s surplus of current assets over current liabilities, and it measures the extent to which it can finance any increase in turnover from other fund sources (Hill, 2013). Working capital ...