معرفی
Kaluthanthrige Dona Dinuja Perera is a Lecturer at the Peter Faber Business School, Faculty of Law and Business. Their research focuses on International Financial Reporting Standards (IFRS) for small and medium-sized enterprises (SMEs), including adoption challenges, confirmation bias in accounting judgments, and stakeholder perspectives on financial reporting usefulness.
- Research areas: Accounting, Financial Reporting, SMEs compliance, and IFRS policy.
- Key publications: Analysis of IFRS for SMEs frameworks (2015–2024), with recent work on standardization trends in the Encyclopedia of International Accounting (2024).
- Collaborations: Parmod Chand and Rajni Mala on empirical studies in Meditari Accountancy Research and Accounting and Finance.
۰مقاله منتشرشده
