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Recent submissions

International Conference in Accounting Researchers and Educators (ICARE): Recent submissions

Now showing items 1-20 of 494

The Relationship between Dividend Policy and Share Price Volatility: A Comparison between the Sri Lankan Banking Sector and Diversified Financial

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 ...
The Effect of Fraud Risk Management Practices on the Financial Performance of Commercial Banks in Sri Lanka

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 ...
The Impact of Key Audit Matters Reporting on Audit Quality: Special Reference to the Commercial Banks in Sri Lanka

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, ...
Effect of Accounting Information System Quality on Financial Performance of Small and Medium Enterprises: With Special Reference to Western Province in Sri Lanka

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 ...
Determinants of Online Banking Usage: With Special Reference to Customers of People’s Bank at Colombo District

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 ...
Factors Affecting Internal Audit Effectiveness: Empirical Evidence from Sri Lanka

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 ...
Sustainable Reporting: An Analysis of Disclosure Practices of Companies in Sri Lanka: Evidence from the Beverage, Food, and Tobacco, Sector

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 ...
The Impact of Corporate Governance on Intellectual Capital Efficiency: Evidence from Sri Lankan Banking Sector

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 ...
The Impact of Audit Quality on Financial Reporting Quality: Evidence from Sri Lanka

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 ...
Factors Affecting the Changes in Share Price in the Banking Sector of Sri Lanka

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 ...
Public Debt and Economic Growth: Comparison among Sri Lanka, India and Bangladesh

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 ...
Study of Customer Satisfaction on E-Service Quality of Online Banking Facilities of Commercial Banks in Sri Lanka

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. ...
The Impact of Capital Adequacy Ratio on Bank Risk-Taking Behavior: Evidence from Local 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 ...
The Impact of Corporate Governance on Internet Financial Reporting of Listed Companies in Sri Lanka

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 ...
Relationship between Sustainability Reporting and Corporate Financial Performance with the Moderating Effect of Corporate Governance: Evidence from the Banking Sector of Sri Lanka

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 ...
The Impact of the Intellectual Capital on Firm’s Financial Performance: Evidence from the Listed Consumer Service Companies in the Colombo Stock Exchange

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 ...
Relationship between Financial Reporting Practices and Financial Performance of SMEs in Western Province, Sri Lanka

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 ...
Factors Affecting the Implementation of Accounting Information Systems: Evidence from SMEs in Sri Lanka

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 ...
The Impact of Corporate Governance on Sustainability Reporting

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 ...
The Relationship between Cash Conversion Cycle on Firm Profitability; With the Moderating Effect of COVID-19: A Study of Listed Manufacturing Companies in Sri Lanka

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 ...

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