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dc.contributor.authorKaluarachchi, Dona Ganeesha Priyangika-
dc.identifier.citationKaluarachchi, D. G. P. (2020). Shareholders’ attitude towards financial statements disclosure : evidence from Sri Lanka. Journal of Accounting, Finance and Auditing Studies, 6(3), 193-204.en_GB
dc.description.abstractPurpose: The major objective of the study is to identify the relationship between financial statement disclosure and shareholder attitude change relating to the investors who have invested in the companies which are registered under the Colombo Stock Exchange. -- Design/Methodology/Approach: Primary data was collected from 110 investors who invested in Colombo Stock Exchange. The questionnaire was designed to examine the shareholders’ attitude change towards financial statement disclosure by considering their awareness and perception on quality of information disclose in Financial statements. Shareholder’s attitude change is considered as the dependent variable with four indicators; Information Provision, Feedback and Consultation and Communication and Improvement. Financial Statement Disclosure is the independent variable and independent variable explained by four indicators namely, Income Statement Disclosure, Balance Sheet Disclosure, Cash Flow Statement Disclosure and Notes. -- Findings: The result exposed the fact that income statement disclosure and the cashflow statement disclosure significantly changed the shareholder’s attitude. -- Practical Implications: The article offers insights to perception and attitude of shareholders to identify the shareholders’ attitude change on financial statement disclosure indicate how shareholders react to financial statement disclosure and disclosure quality of reporting. -- Originality/Value: The article presents significant evidence in terms of its scrupulous approach towards checking the toughness of results.en_GB
dc.publisherAhmet Gökgözen_GB
dc.subjectFinancial statements -- Sri Lankaen_GB
dc.subjectFinancial statements -- Evaluationen_GB
dc.subjectStockholders -- Attitudesen_GB
dc.subjectStockholders -- Sri Lankaen_GB
dc.subjectDisclosure in accounting -- Sri Lankaen_GB
dc.titleShareholders’ attitude towards financial statements disclosure : evidence from Sri Lankaen_GB
dc.rights.holderThe copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder.en_GB
dc.publication.titleJournal of Accounting, Finance and Auditing Studiesen_GB
Appears in Collections:Journal of Accounting, Finance and Auditing Studies, Volume 6, Issue 3
Journal of Accounting, Finance and Auditing Studies, Volume 6, Issue 3

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