The level of Internet Financial Reporting Disclosure in  listed companies in Sri Lanka

Krishnasamy, T.; Pratheepkanth, P.

dc.contributor.author	Krishnasamy, T.
dc.contributor.author	Pratheepkanth, P.
dc.date.accessioned	2021-04-20T08:57:03Z
dc.date.accessioned	2022-03-09T18:50:55Z
dc.date.available	2021-04-20T08:57:03Z
dc.date.available	2022-03-09T18:50:55Z
dc.date.issued	2020
dc.identifier.issn	2478-1126
dc.identifier.uri	http://drr.vau.ac.lk/handle/123456789/2595
dc.description.abstract	This study aims to analyze what extent Internet Financial Reporting (IFR) disclosure in the Sri Lankan Context by using the secondary data collected from the 50 sample company’s websites. Descriptive statistics related to IFR-Index and the one-sample t- test is used to ascertain the current IFR disclosure level in Sri Lanka for the financial years 31st March 2020. The results indicate that the overall level of IFR-Index is only 42%. The total content index sub-score is, on average, 41%, and the level of presentation format index sub-score on average is 44%. The study relied upon that the level of IFR practices in the Sri Lankan context is very poor compared with counterparts. This study implies the Sri Lankan companies and policymakers have to take action to promote such reporting practices in Sri Lanka.	en_US
dc.language.iso	en	en_US
dc.publisher	University of Jaffna	en_US
dc.subject	Colombo Stock Exchange (CSE)	en_US
dc.subject	content attributes	en_US
dc.subject	internet financial reporting	en_US
dc.subject	presentation attributes	en_US
dc.title	The level of Internet Financial Reporting Disclosure in listed companies in Sri Lanka	en_US
dc.type	Conference paper	en_US