Cooray, Thilini; Senaratne, Samanthi; Gunarathne, Nuwan; … - In: Journal of Financial Reporting and Accounting 20 (2021) 3/4, pp. 389-415
Purpose: This paper aims to examine the coverage of and trends in reporting content elements in the integrated reports of the Sri Lankan companies following the International Integrated Reporting Framework (IIRF). Design/methodology/approach: Based on a comprehensive checklist developed on the...