Jayasekara, S.G.S.D., Perera, K.L.W. and Ajward, R. (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, 2(3), pp. 174–189. doi:10.47852/bonviewJCBAR52024175.