Impact of Integrated Reporting on Information Asymmetry: Evidence from Sri Lanka
Considering the dearth of empirical evidence on the impact of integrated reporting (IR) on information asymmetry in developing countries, this paper investigates the impact of IR on information asymmetry in Sri Lanka. A paired sample t-test and a panel regression analysis are employed to draw empiri...
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| Format: | Article |
| Language: | English |
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Faculty of Management & Finance, University of Colombo
2022-12-01
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| Series: | Colombo Business Journal |
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| Online Access: | https://mgmt.cmb.ac.lk/cbj/wp-content/uploads/2022/12/4.-CBJ-2022-ACT-4-Formatted-Final-Integrated-Reporting-_-Information-Asymmetry.pdf |