Jeewantha, G.K.C.; Tennakoon, T.M.A.; Jeewanthi, H.A.C.
(University of Ruhuna, Matara, Sri Lanka, 2018-03-07)
Traditional financial reporting framework is not adequate to report information on intangible assetsthis leads to an information gap between management and other stakeholders. Eemerging market is demadning more information ...