Symposia & Conferences: Recent submissions

Now showing items 1041-1060 of 3816

The impact of corporate governance structure on the quality of sustainability reporting of finance sector listed companies in Sri Lanka.

Neranji, J.G.T.; Perera, P.R.M.R. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

Companies, management, and shareholders employ a set of interconnected rules known as corporate governance to regulate their behavior. One of the factors that can be used to explain the wide range of sustainability reporting ...
Non-performing loans & performance of commercial banks in Sri Lanka: comparison between pre & during covid - 19 pandemic

Silva, M.T.M.; Perera, W.T.N.M. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

The size of non-performing loans (NPLs) plays a key role in the stability of the banking sector of a country. The factors that explain the NPLs contain very important information for banks. This study aims to investigate ...
Public debt & economic growth: evidence from Sri Lanka

Rathnayake, R.W.S.K.; Perera, W.T.N.M. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

One of the primary macroeconomic indicators that determines a country's standing globally is public debt. The relationship between public debt and economic growth has been extensively studied in several countries, and the ...
Income diversification and performance of commercial banks in Sri Lanka

Nipun, A.U.G.M.; Perera, W.T.N.M. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

The general objective of this study is to investigate the impact of income source diversification on the bank performance of Sri Lankan listed commercial banks. This study covers Sri Lankan commercial banks during the ...
Effect of microfinance on profitability of commercial banks in Sri Lanka: comparison between pre & during covid - 19 pandemic

Jayasundara, M.G.C.M.K.; Perera, W.T.N.M. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

Microfinance enables small-scale financial services, such as microloans, savings, insurance, leasing and other financial services to small and medium-size entrepreneurs; Microloans are powerful development instrument that ...
The impact of working capital management on firms profitability comparison between pre covid-19 situation & during the covid-19 situation selected consumer service companies in Sri Lanka

Sandaruwani, W.G.I.; Perera, W.T.N.M. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

The profitability and liquidity of businesses are significantly impacted by working capital management, which is a critical aspect of financial management. The goal of commercial organizations is to increase shareholder ...
Relationship between investor rationality and decision making: evidence from CSE

Gamage, J.A.; Perera, W.T.N.M. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

The innovation of the financial industry has seen an increase in financial products. Individual investor-based investing activities have also become common in the Sri Lankan financial industry. Thus, financial managers ...
Relationship between tax composition and economic growth: evidence from Sri Lanka

Sewwandi, S.A.K.M.; Perera, W.T.N.M. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

Over the years, economists, policymakers, and researchers have engaged in a heated discussion about how taxes affect production growth. Whether the changes in tax composition have an effect on output growth over the long ...
Detection of relationship between earnings management and firm performance: evidence from Sri Lanka

Anosan, R.; Perera, W.T.N.M. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

Earnings management is a newer concept in the Sri Lankan context as there is abundant foreign research that could be seen for the past three decades, most of them check the impact of firm performance on earnings management ...
Prediction of financial distress of listed entities in Sri Lanka using financial ratios

Akil, M.A.M.; Perera, W.T.N.M. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

In the current nature and context in Sri Lanka, it is far more evident that the entities do suffer financial distress. Subsequently, they fail which in terms referred to as corporate failure. Corporate failure is the worst ...
The impact of corporate income tax on investment decisions: evidence from food, beverage and tobacco sector in Sri Lanka.

Sewwandi, M.S.; Perera, K.H. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

The corporate income tax regime in Sri Lanka offers many forms of assets-based investment incentives. Do corporations' investment decisions take these variations into account, and if so, how much. The research work examines ...
Impact of digital economy on tax revenue of registered taxpayers in Sri Lanka: evidence from CSE registered companies

Senarathna, W.M.I.A.; Perera, K.H. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

Economic activities pattern is currently growing exponentially and very dynamic as a result of technology penetration into each activity line. Nowadays, business activity has become mobile and even intangible, where the ...
Financial statement fraud detection with the new fraud diamond model; special reference to listed companies of material sector

Jayasekara, K.P.A.; Perera, K.H. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

Financial statement fraud scheme is the least common and most costly in comparison to asset misappropriation and corruption. Because in the form of material misstatements of financial statements are harmed the investors ...
The impact of financial management practices on the performance of small and medium enterprises in Nuwara-eliya district

Dinesh, Kumar T.; Perera., K.H. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

Small and medium-sized enterprises (SMEs) have contributed to GDP growth by embarking on innovations and boosting other economic activity. The number of Small and Medium-sized Enterprises (SMEs) in Sri Lanka is steadily ...
Ownership structure impact on earnings management: evidence from industrial sector companies in Sri Lanka

Amarasinghe, M.S.H.; Perera, K.H. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

To eliminate costs arising from agency problem, entities are using various methods like issuing shares for managers, directors, etc. Through that an entity would be able to eliminate conflicts between directors and ...
The impact of internal audit practices on financial performance of banking, finance and insurance companies in Sri Lanka

Alagiyawanna, A.M.U.D.; Perera, K.H. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

Appropriate internal audit practices help to enhance the financial performance efficiency. Internal audit is considered as the backbone supporting the accounting function of an organization. It supports to produce quality ...
Impact of accounts maintenance on business performance of small and medium scale enterprises in Sri Lanka

Chaturanga, H.H.N.; Perera., K.H. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

Keeping up Accounting Records includes a procedure that is trailed by Accountants and accounting staff in preparing crude money-related information into yield data advice regarding financial statements. Small and medium ...
Factors affecting share price volatility

Hettiarachchi, I.K.; Perera., K.H. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

The stock market plays an important role in Sri Lanka’s economy. Because investors primarily focus on the price of shares as share price is a crucial factor in their investment decision. This study aims to investigate the ...
Detecting the probability of financial statement fraud due to earnings manipulation -evidence from listed companies in Sri Lanka

Wijesuriya, M.W.A.D.T.R.; Kaushalya, M.D.P. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

This study aims to investigate the probability of detecting financial statement fraud due to earnings manipulation in listed companies in Sri Lanka. Fraudulent financial reporting is one of the emerging topics in Sri Lanka ...
The impact of corporate governance on preventing the likelihood of fraudulent financial reporting: evidence from listed companies in Sri Lanka.

Siriwardene, K.Y.U.; Kaushalya, M.D.P. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

Being a developing nation, the financial reporting quality of businesses have become extremely important to attract investments specially in the listed companies in Sri Lanka. On the other hand, financial reporting fraud ...

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