Open AccessThe Extent and Determinants of Voluntary Disclosures in Annual Reports: Evidence from Banking and Finance Companies in Sri Lanka
Author(s) -
Nuwan Abeywardana,
K. M. Panditharathna
Publication year - 2016
Publication title -
accounting and finance research
Language(s) - English
Resource type - Journals
eISSN - 1927-5994
pISSN - 1927-5986
DOI - 10.5430/afr.v5n4p147
Subject(s) - voluntary disclosure , leverage (statistics) , business , profitability index , turnover , accounting , context (archaeology) , index (typography) , panel data , audit committee , finance , economics , audit , paleontology , management , machine learning , world wide web , computer science , econometrics , biology