Yasappriya, S.D.A.; Sujeewa, G.M.M.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)
This study aimed to investigate how dividend policy affects the share price of the Sri Lankan banking sector and diversified financial markets for the period 2018–2022. This study mainly focuses on dividend decisions, as ...
Wijethilaka, B.D.N.; Gunasekara, U.L.T.P.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)
This study examines the effect of fraud risk management practices on the financial performance of commercial banks in Sri Lanka. The sample consists of 24 licensed commercial banks in Sri Lanka. Primary was used for the ...
Wijesinghe, M.R.N.D.; Wijerathna, A.G.H.S.K.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)
The concept of Key Audit Matters reporting has gained prominence in recent years to enhance transparency and improve the quality of financial reporting. Auditor experience enhances an audit's overall effectiveness, efficiency, ...
Wijerathne, E.W.G.G.H.C.; Karunarathna, W.V.A.D.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)
Information technology is crucial for every organization in the current competitive business world and Accounting Information Systems (AIS) play a major part in that information advancements. SMEs play a crucial role in ...
Wijerathna, D.C.D.; Perera, M.R.H.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)
The Internet is now an essential part of people's modern life. Sri Lanka's banking and finance sector has benefited from the advancement of information technology by incorporating information and communication technology ...
Wijegunawardhana, K.V.D.; Perera, M.R.H.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)
The research explores factors affecting internal audit effectiveness: empirical evidence from Sri Lanka and the nexus between internal audit effectiveness among listed companies in Sri Lanka, shedding light on the empirical ...
Wickramasinghe, R.G.D.M.; Munasinghe, M.A.T.K.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)
The main aim of this study is to analyze the sustainability reporting disclosure practices by Beverage, Food, and Tobacco companies in Sri Lanka. In order to achieve this, aim this study analyzed the disclosure practices ...
Weerasinghe, I.K.H.N.; Tilakasiri, K.K.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)
Corporate Governance (CG) and Intellectual Capital (IC) have emerged as critical considerations in contemporary entities, addressing challenges such as dispersed investor collective action and conflicts among corporate ...
Weerasekara, W.A.P.S.; Bandara, R.M.S.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)
The quality of the audit has been vital since accounting scandals like WorldCom, Enron, wire card scandals, and other risks have happened in the past. This is because auditors offer third-party assurance regarding the ...
Wedikkara, T.H.; Wijerathne, A.G.S.H.K.(Wedikkara, T.H.; Wijerathne, A.G.S.H.K. (2023), Public Debt and Economic Growth: Comparison among Sri Lanka, India and Bangladesh, 9th International Conference Accounting Researchers & Educators (ICARE 2023), Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka. 118, 2023)
The banking sector in Sri Lanka is one of the most dynamic and vibrant sectors of the economy. It plays a crucial role in the country's financial system and economic development. The performance and changes in share prices ...
Udayangi, W.P.; Perera, W.T.N.M.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)
Public debt is one of the main macroeconomic indicators that show a country's position in the global market. This research endeavors to conduct a comparative analysis of the relationship between public debt and economic ...
Udayanga, S.L.A.I.; Gunasekara, U.L.T.P.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)
In the context of technology-driven banking, where online services are essential, this study specifically examines consumer satisfaction with the e-service quality of online banking offered by commercial banks in Sri Lanka. ...
Thilakarathne, U.R.S.; Abeywardhana, D.K.Y.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)
This study investigates the relationship between capital adequacy ratio (CAR) and default risk (DR) among local commercial banks in Sri Lanka. Utilizing a panel dataset spanning from 2012 to 2022, the study employs a random ...
Thilakarathne, H.G.Y.A.; Wijerathne, A.G.S.H.K.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)
Internet financial reporting represents a contemporary approach to disseminating financial information through the utilization of the internet and digital technologies. Corporate governance is the system of rules and ...
Thilakarathna, P.M.R.M.; Wijerathne, A.G.S.H.K.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)
The increasing prevalence of sustainability reporting, especially about environmental, social, and governance aspects, has caused a paradigm shift in corporate assessment methods as it recognizes the necessity of ethical ...
Thennakoon, U.P.D.M.; Perera, W.T.N.M.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)
This research study explores the impact of the value-added intellectual capital (VAIC) and financial performance within Sri Lanka's consumer service sector (listed on the Colombo stock exchange). Using statistical methods ...
Tennakoon, T.M.N.N.; Wijerathna, A.G.S.H.K.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)
The primary aim of this study was to examine the correlation between financial reporting practices and the financial performance of small and medium-sized enterprises (SMEs) in the Western province of Sri Lanka. SMEs are ...
Thathsarani, P.M.; Perera, P.R.M.R.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)
The study looked into the variables that affect the uptake of accounting information systems, including the potential obstacles that SMEs may have in utilizing the AIS system and the anticipated advantages of doing so. The ...
Tharanga, D.M.; Gunasekaera, U.L.T.P.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)
This study investigates the impact of corporate governance (CG) on sustainability reporting (SR): In Manufacturing Companies Listed on the Colombo Stocks Exchange (CSE). In this study corporate governance was measured in ...
Tharaka, S.K.K.R.; Wijerathna, A.G.H.S.K.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)
In the dynamic and competitive business landscape, firms constantly strive to optimize their financial performance. The cash conversion cycle, a crucial metric of working capital efficiency, plays a pivotal role in influencing ...