Jayasekara, S. G. Sisira Dharmasri, K. L. Wasantha Perera, and Roshan Ajward. 2025. “Financial Reporting Quality of Licensed Financial Institutions in Sri Lanka: A Comparative Analysis Across Historical Cost and Fair Value Accounting Regimes”. Journal of Comprehensive Business Administration Research, January. https://doi.org/10.47852/bonviewJCBAR52024175.