Browsing Faculty of Management Studies & Commerce by Author "Senaratne, S"

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Does Corporate Governance Affect the Quality of Integrated Reporting?

Cooray, T; Nuwan G, A. D.; Senaratne, S (Sustainability 2020, 12, 8183, 2020)

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 ...
Does Integrated Reporting Enhance the Value Relevance of Information? Evidence from Sri Lanka

Cooray, T; Senaratne, S; Nuwan G, A. D.; Herath, R; Samudrage, D (Sustainability 2020, 12, 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 ...
Outcome-Based Education (OBE) in Accounting in Sri Lanka: Insights for Teacher Education

Senaratne, S; Gunarathne, A. D. N. (South Asian Education Policy, Research, and Practice, 2019)
Outcome-based education in accounting The case of an accountancy degree program in Sri Lanka

Gunarathne, N; Senaratne, S; Senanayake, S. (Journal of Economic and Administrative Sciences, 2019)

Purpose – The purpose of this paper is to discuss the operationalization of the outcome-based education (OBE)modelinanaccountancystudyprograminSriLankaandtheimpactofeducationframeworksonOBE. Design/methodology/approach – ...

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