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IJSRP, Volume 9, Issue 10, October 2019 Edition [ISSN 2250-3153]

      Prabath Perera, R.D.U.Harshana

Abstract: The convergence of International Accounting Standards (IAS) with International Financial Reporting Standards (IFRS) is an important debate among standards setters, policy makers, regulators, professional bodies and companies worldwide. The objective of this research is to examine the impact of internal corporate governance on convergence of International Financial Reporting Standards (IFRS) and to measure the impact of individual corporate governance factors to the convergence of IFRS.

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Prabath Perera, R.D.U.Harshana (2019); The role of in-house governance mechanism on convergence of IFRS: Evidence from Sri Lanka ; International Journal of Scientific and Research Publications (IJSRP) 9(10) (ISSN: 2250-3153), DOI:



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