ICARE Student's Conference: Recent submissions

Now showing items 181-200 of 267

Relevance of Financial Indicators on Investor’s Decisions in Banking Sector in Sri Lanka

Bandula, M.G.V.M.; Rajapakse, R.M.D.A.P. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)

Shareholders use financial indicators as their main source of obtaining the information regarding the performance of a business. Business entities do have to prepare and present their financial information in a way that ...
Compliance with Section 23 of SLFRS for the SMEs 2011; Empirical Review on Small and Medium Sized Entity Enterprise (SMEs) Sri Lanka

Bandara, G.M.S.; Rathnasiri, U.A.H.A. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)

The sector of Small and Medium Enterprises (SMEs) is said to be the backbone of all developed and developing nations. In spite of the level of development, SMEs play a pivotal role to generate economic wellbeing of ...
Impact of Working Capital Management on Profitability of Manufacturing Sector Small and Medium Sized Enterprises (SMEs) in Sri Lanka

Bandara, A.W.D.Y.; Thilakarathne, P.M.C. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)

Working Capital Management (WCM) is the management of short-term financing requirements of companies. WCM impacts on both profitability and liquidity of the companies. This study aims to investigate the impact of working ...
The Impact of Working Capital Management on Profitability in Listed Manufacturing Companies in Sri Lanka

Bandara, A.B.M.M.H.; Thilakarathne, P.M.C. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)

Working Capital Management has its influence on liquidity as same the profitability. Several studies (Deloof, M., 2003., Raheman A and M Nasr, 2007.),given emphasizing the importance of the short-term finance in firms. The ...
Corporate Sustainability Reporting Practices of Financial Service Sector Institutions in Sri Lanka

Akram, R.M.W.; Thilakarathne, P.M.C. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)

This study aims to explore the practices of sustainability reporting by leading financial services sector institutions in Sri Lanka when compared to GRI guidelines. The GRI guidelines which is used for the comparison ...
The Impact of Credit Risk Management on the Performance of Banking Sector

Abewardhana, N.A.K.M.A.; Thilakarathne, P.M.C. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)

The aim of this study was to analyze the impact of credit risk management on the performance of banking sector in Sri Lanka and to establish if there exists any relationship between the credit risk management and performance ...
The Impact of Capital Structure Choice on Firm Performance: Empirical Evidence from Diversified Companies in Sri Lanka

Abeyrathne, A.H.M.U.S.; Thilakerathne, P.M.C. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)

The Capital structure decision is fundamental for any business organization, because of the need to maximize return to the various stakeholders and such decision has great impact on the firms’ ability to deal with ...
Factors Affecting Customer Preference for Internet Banking

Madushanka, G.G.A.S.D.; Gunasekara, U.L.T.P. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)

Internet banking is improving at a reasonable level in Sri Lanka compared to other countries. Banks are taking numerous steps to widen this concept among their customers. This study examined the factors affecting ...
Effect of financial leverage on firm size in Sri Lankan manufacturing industry

Waniganeththi, W.V.D.A.M. (Department of Accountancy, University of Kelaniya, 2015)

Companies differ in the use of financial leverage since it depends on a number of factors such as the size, nature of product, capital intensity, technology, market conditions, management attitude etc. Corporate size seems ...
Impact of capital structure for business performance in Sri Lanka

Fernando, W.R.S. (Department of Accountancy, University of Kelaniya, 2015)

The discussion about the optimal capital structure has been a main topic in corporate finance from several years in Sri Lanka. Capital structure defines as a combination of debt as well as equity in an organization. ...
Application of Sri Lanka accounting standards in small & medium sized enterprises

Nishanthi, W.P.L. (Department of Accountancy, University of Kelaniya, 2015)

Small and Medium Enterprises (SMEs) play an important role in both developed countries and developing countries. It contributes to the growth of the economy through employment generation, new venture development and by ...
Affect of internal audit on firms performance

Dissanayake, W.G.P.K. (Department of Accountancy, University of Kelaniya, 2015)

This study attempt to evaluate the relationships between the internal audits characteristics such as professional qualifications of the chief audit executive of the Internal Audit, size, experience, and qualification; and ...
The empirical relationship between board size and firm performance of listed companies in Sri Lanka

Weerakkodi, W.A.S.L. (Department of Accountancy, University of Kelaniya, 2015)

A many studies investigate to the link between board size and firm performance in listed companies in Sri Lanka. The evidence on this area is very thin in Sri Lanka being a developing countries. The structure and size of ...
Corporate social responsibility practices and profitability of the manufacturing companies in Sri Lanka

Lakshitha, W.R. (Department of Accountancy, University of Kelaniya, 2015)

We are living in a world consist with numerous problems related to environment and society. Corporate Social Responsibility (CSR) is a means to sort out these problems to some extent because business is a part of society. ...
The effectiveness of corporate accountability

Chamali, V. (Department of Accountancy, University of Kelaniya, 2015)

Since the 1990's, the world has witnessed the growing importance and visibility of a range of initiatives led by businesses, social organization, and governments, with the stated aim of pressuring companies to behave in ...
An impact analysis of financial sector institutions’ capital structure influence over its performance in Sri Lankan

Balendra, V. (Department of Accountancy, University of Kelaniya, 2015)

The capital structure of a firm is basically a mix of debt and equity, which a firm deems as appropriate to enhance its operations (Kyereboah-Coleman, Anthony, 2007). A lot of investigations are being done on the implications ...
Impact of fair value disclosure of financial instruments in a bank for the fair presentation

de Silva, U. (Department of Accountancy, University of Kelaniya, 2015)

This research is based on the study of the impact of fair value disclosure of financial instruments in a bank for the fair presentation. Study whether it affects to the decision makers. For many years, users of financial ...
Corporate social responsibility and financial performance

Lelwala, U.L. (Department of Accountancy, University of Kelaniya, 2015)

The field of corporate social responsibility has grown exponentially in the last decade. More than half of the Fortune 1000 companies issue corporate social responsibility (CSR) reports. (Margarita Tsoutsoura, 2004). That ...
Customer acceptance of internet banking in Sri Lanka

Perera, T.M. (Department of Accountancy, University of Kelaniya, 2015)

A growing phenomenon in financial services is the use of the internet as a channel for financial services. The internet bank usage might however not be easy for the consumers. Internet banking services have a relative ...
The impact of capital structure on profitability of banks in Sri Lanka

Tharangani, D.L.M. (Department of Accountancy, University of Kelaniya, 2015)

The concept of capital structure means the way a firm finances its assets by the use of a mix of debt and equity. Capital structure decision is the important one, because the profitability of an enterprise is directly ...

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ICARE Student's Conference: Recent submissions

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