Improving Quality of Information: Does Integrated Reporting matter? Evidence from Sri Lankan Listed Companies
S Bandara, N Wijesinghe - Journal of Accounting, Business …, 2023 - journal.stie-mce.ac.id
This study examines the information quality of Integrated Reporting (IR) adopted companies
compared to non-adopted companies. Information Quality was measured in terms of the …
compared to non-adopted companies. Information Quality was measured in terms of the …
How the XRB uses research in setting accounting and assurance standards
ME Bradbury - Australian Accounting Review, 2020 - Wiley Online Library
In this paper I describe how the New Zealand External Reporting Board (XRB) and its sub‐
boards, the New Zealand Accounting Standards Board (NZASB) and the New Zealand …
boards, the New Zealand Accounting Standards Board (NZASB) and the New Zealand …
Public sector entities' reporting objectives, users, and information contents: an exploration of preparers' and standard setters' perspectives: a thesis presented in partial …
JN Dabel-Moses - 2024 - mro.massey.ac.nz
This study examines the views of preparers and standard setters in New Zealand on the
objectives, users, and information content of financial reports for public sector entities …
objectives, users, and information content of financial reports for public sector entities …
[PDF][PDF] Social and environmental reports and the notion of stakeholder engagement
J Smart - 2016 - ir.canterbury.ac.nz
Non-financial reports are being produced by large organisations with more frequency than
ever before with stakeholders being central to them. Through a number of interviews and by …
ever before with stakeholders being central to them. Through a number of interviews and by …