Authors:

Abstract

The impact of integrated reporting on the firm performance of Sri Lankan listed companies was investigated in this study. A new reporting framework called integrated reporting tries to improve the ability of the investors for assessing the prospects of the firm and to remedy the shortcomings of the traditional reporting model of accounting. The study has included an analysis of quantitative data gathered from 42 companies listed on the Colombo Stock Exchange between 2016 and 2020. STATA - 14 software was used to analyze the data, which included panel regression analysis, correlation, and descriptive statistics. It has concluded that integrated reporting impacts the firm performance of the listed companies were based on the Return on Asset and Return on Equity. The study's findings demonstrated that Integrated Reporting has a significant negative impact on firm performance based on Return on Asset and Return on Equity while having a significant positive impact on firm performance based on Earnings per share.

Keywords: Earning per share, Integrated reporting, Return on asset, Return on equity