department of accounting, faculty of management & finance,...
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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
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.
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.,
The Impact of IFRS Adoption on Firm Performance: Evidence from Sri Lanka
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
1 1
1
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t
P PASR
P
Pt
Pt
4.1. Sample and data
4.2. Data analysis
H1a H1b
H0
H1
Sampath Kehelwalatenna and Thilini Herath
ATO ROA ROE ASR
Pre Post Pre Post Pre Post Pre Post
Note:
Variable F-statistic P value
Note: F
Sampath Kehelwalatenna and Thilini Herath
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