Senaratne, Samanthi; Gunarathne, A.D.N.; Herath, Roshan; Bandara, Chathuranga
(University of Sri Jayewardenepura, Nugegoda, 2015-01-28)
Purpose - This paper investigates how integrated reporting (IR) as a managerial technology diffuses in an emerging economy taking Sri Lanka as the case. In this respect, the study specifically addresses the characteristics ...