العلاقة بين مستوى التطبيق الفعلي للحوكمة و نوعية التقارير المالية

الملخص EN

This study demonstrates how governance mechanisms affect the quality of integrated reporting (IR), which is rapidly emerging as a tool to help companies understand their value creation process and communicate effectively with external stakeholders.

The results of previous studies show that there is limited support from the corporate governance system to provide high quality information to stakeholders in the value creation process through IR, except for the size of the board and the availability of a separate risk management committee.

This is the result of a heavy emphasis on corporate governance requirements and the resulting mechanisms for Sri Lankan companies over mandatory corporate reporting requirements as compared to a voluntary reporting model such as IR.