Zobrazeno 1 - 10
of 21
pro vyhledávání: '"Samanthi Senaratne"'
Publikováno v:
Accounting Education. 31:536-566
Autor:
Samanthi Senaratne, P D Kumara Kanchana, Nuwan Gunarathne, Thilini Cooray, Mayuri Wijayasundara
Publikováno v:
Sustainable Production and Consumption. 27:787-801
Despite the importance of circular economy-related corporate reporting, the way companies communicate their transition toward a circular economy through sustainability and integrated reporting has not yet been examined. This paper, thus, aims to expl
Publikováno v:
Journal of Financial Reporting and Accounting. 20:389-415
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
Publikováno v:
Meditari Accountancy Research. 29:873-907
Purpose This paper aims to explore how the integrated thinking of a chief executive officer (CEO) impacts the management’s orchestration of the six capitals to create value in an organization. Design/methodology/approach Following a case study appr
Publikováno v:
Engagement with Sustainable Development in Higher Education ISBN: 9783031071904
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::5ccf56adc1ec0c1583c51487a0141d6c
https://doi.org/10.1007/978-3-031-07191-1_2
https://doi.org/10.1007/978-3-031-07191-1_2
Publikováno v:
Colombo Business Journal. 10:103-133
This study examines the effects of both Owner-based and Lender-based governance mechnisms on the firm financial performance in terms of three aspects, namely profitability, firm value and firm survival. From the Colombo Stock Exchange, the current st
Publikováno v:
Journal of Economic and Administrative Sciences. 36:16-37
Purpose The purpose of this paper is to discuss the operationalization of the outcome-based education (OBE) model in an accountancy study program in Sri Lanka and the impact of education frameworks on OBE. Design/methodology/approach This study follo
Autor:
Roshan Herath, Dileepa N. Samudrage, A. D. Nuwan Gunarathne, Thilini Cooray, Samanthi Senaratne
Publikováno v:
Sustainability
Volume 12
Issue 19
Sustainability, Vol 12, Iss 8183, p 8183 (2020)
Volume 12
Issue 19
Sustainability, Vol 12, Iss 8183, p 8183 (2020)
This paper examines the relationship between the level of integrated reporting (IR) based on the extent of adoption of the International Integrated Reporting Framework (IIRF) and the firm value (a proxy for value relevance of IR) in Sri Lanka, where
The book presents a rich collection of research studies on the theory and practice of corporate integrated reporting (IR) in South Asia. South Asia is emerging to compete in the world marketplace and one of fast economically growing regions to contri
Publikováno v:
Sustainability, Vol 12, Iss 4262, p 4262 (2020)
Sustainability
Volume 12
Issue 10
Sustainability
Volume 12
Issue 10
This study examines how governance mechanisms affect the quality of integrated reporting (IR), which is fast emerging both as a tool to help firms understand their value creation process and to communicate effectively with external stakeholders. This