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1 Department of Accounting, Faculty of Management & Finance, University of Colombo, Sri Lanka, E-mail : [email protected] International Journal of Auditing and Accounting Studies 1(2), 2019 Received: 19 June 2019 Revised: 15 August-5 September 2019 Accepted: 14 September 2019 Online: 15 January 2020 Keywords: IFRS Adoption, Financial Performance, Market Performance, CSE, Sri Lanka ARF INDIA Academic Open Access Publishing www.arfjournals.com

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1 Department of Accounting, Faculty of Management & Finance, University of Colombo, Sri Lanka,E-mail : [email protected]

International Journal of Auditing and Accounting Studies1(2), 2019

Received: 19 June 2019

Revised: 15 August-5September 2019

Accepted: 14 September 2019

Online: 15 January 2020

Keywords:IFRS Adoption, FinancialPerformance, MarketPerformance, CSE, SriLanka

ARF INDIAAcademic Open Access Publishingwww.arfjournals.com

Sampath Kehelwalatenna and Thilini Herath

et al.et al et al.

et al.

et al.

et al.

The Impact of IFRS Adoption on Firm Performance: Evidence from Sri Lanka

et al et al

2.1. IFRS adoption in different countries

et al.

et al.

Sampath Kehelwalatenna and Thilini Herath

et al

et al.

etal.

etal.

et al.

et al.

et al.

The Impact of IFRS Adoption on Firm Performance: Evidence from Sri Lanka

2.2. Accounting practices of Sri Lanka

2.3. IFRS adoption and firm performance

et al.,

Sampath Kehelwalatenna and Thilini Herath

et al.

et al.et al.

et al.

The Impact of IFRS Adoption on Firm Performance: Evidence from Sri Lanka

et al.

et al.

et al et al

et al et al

Sampath Kehelwalatenna and Thilini Herath

H1

H1a

H1b

H1

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The Impact of IFRS Adoption on Firm Performance: Evidence from Sri Lanka

et al

1 1

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P PASR

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4.1. Sample and data

4.2. Data analysis

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Sampath Kehelwalatenna and Thilini Herath

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Variable F-statistic P value

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The Impact of IFRS Adoption on Firm Performance: Evidence from Sri Lanka

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Sampath Kehelwalatenna and Thilini Herath

References

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Sampath Kehelwalatenna and Thilini Herath

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Sampath Kehelwalatenna and Thilini Herath

http://bibliotecadigital.fgv.br/dspace/bitstream/handle/10438/18019/TD%20442%20-1-.Joelson_Humberto_Vinicius.pdf?sequence=1andisAllowed=y

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The Impact of IFRS Adoption on Firm Performance: Evidence from Sri Lanka

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