ICARE Student's Conference: Recent submissions

Now showing items 61-80 of 267

Determinants of Bank Profitability: Evidence from Sri Lankan Banks

Fonseka, W.P.H.L.; Dilini, Aruppala (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

Financial institutions can be identified as one of the most important part of the financial system of any country. Among them banks play a major role in economic development of a country. Main objective of this study is ...
Impact of Accounting Software on Business Performance of Listed Companies in Sri Lanka

Chandrarathne, W.M.U.P.; Aruppala, W.D.N. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

In simple terms the nature of a comprehensive accounting software is to computerize the business process and to produce data in real time. At the moment the organizations in the world take different approaches to increase ...
Impact of Dividend Policy on Firm Performance: Empirical Evidence from Sri Lanka

Athukorala, K.A.D.H.L.K.; Aruppala, W.D.N. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

This study aims to investigate the relationship between the dividend policy and firm performance of manufacturing companies listed in CSE. Data is collected from all manufacturing companies listed in CSE that has issued ...
The Impact of Cash Conversion Cycle on the Profitability of Listed Hotel Companies in Sri Lanka

Udayakumara, P.D.A.A.; Munasinghe, M.A.T.K. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

Cash conversion cycle (CCC) has been considered a useful measure of firm's effective working capital management. The cash conversion cycle or operating cycle is the length of time between a firm's purchase of inventory and ...
The Impact of CSR Activities on Bank Performance in Sri Lanka

Sisara, G.A.S.; Munasinghe, M.A.T.K. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

Corporate Social Responsibility (CSR) is used as a strategy to improve organizational performance. Most of the banks conduct different CSR activities focusing on diverse stakeholder groups. This study investigates to reveal ...
Impact of Corporate Social Responsibility on Financial Performance of Banks in Sri Lanka

Madushika, R.A.D.; Munasinghe, M.A.T.K. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

Corporate Social Responsibility has become an important area of attention for many organizations. This has led to the emergence of new dimension in financial reporting known as social responsibility reporting. It is not ...
Impact of Firm Specific Factors on Financial Performance with Special Reference to Plantation Industry in Sri Lanka

Karunathilaka, K.M.T.P.C.; Munasinghe, M.A.T.K. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

The impact of firm specific factors on financial performance has become an emerging topic since collapses of giant companies worldwide. This study is examining on how firm specific factors impact on firm performance by ...
Impact of Challenges in Fair Value Measurement in Biological Assets on Financial Information from auditors’ perception

Jayawardana, W.M.S.S.; Munasinghe, M.A.T.K. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

Agriculture is the key contributor to the Gross Domestic Production in Sri Lanka. This study investigates the impact of challenges in fair value measurement in biological assets on financial information from auditors’ ...
Impact of Challenges in Fair Value Measurement in Biological Assets on Financial Information from auditors’ perception

Jayawardana, W.M.S.S.; Munasinghe, M.A.T.K. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

Agriculture is the key contributor to the Gross Domestic Production in Sri Lanka. This study investigates the impact of challenges in fair value measurement in biological assets on financial information from auditors’ ...
Effect of CSR on Financial Performance of Public Listed Companies in Sri Lanka

Jayalath, J.A.K.E.; Munasinghe, M.A.T.K. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

Corporate social responsibility (CSR) is an important concept in the business world and affects the Financial Performance of organizations. Therefore, this study aims to investigate the effects of CSR on the financial ...
The Impact of IFRS Adoption on Audit Fees; Evidence from Listed Manufacturing Firms in Sri Lanka

Diwyanjalee, A.W.A.D.B.; Munasinghe, M.A.T.K. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

The aim of use of International Accounting Standards are to enhance Transparency, Consistency, Comparability of accounting information worldwide. This research was conducted to find out whether these standards adoption ...
The Determinants of Corporate Sustainability Reporting Disclosures: Evidence from the Listed Manufacturing and Finance Companies in the Colombo Stock Exchange

Karunathilaka, K.A.C.S.; Karunaratne, W.V.A.D.K. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

The term “corporate sustainability” describes a new corporate management model. These include the linkages between environmental, social, and economic issues as well as long-term perspectives. The goal is to provide long-term ...
The Impact of the Intellectual Capital on Firm's Financial Performance and the Market Value: Evidence from the Financial and Non-financial Listed in the Colombo Stock Exchange

Aberathna, H.N.M.; Karunaratne, W.V.A.D. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

Tangible assets and intangible assets have played a vital role in the organizations in the present business world. Therefore effort of employees, innovation, thoughts, patents, brand image, and copyright have become crucial ...
Factors Influencing Sustainability Reporting of Public Listed Companies in Sri Lanka

Waragoda, W.M.M.P.; Karunaratne, W.V.A.D. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

Sustainability reporting aims to communicate the risks and opportunities related to the economic, environmental, social impact, and sustainable performance among both internal and external stakeholders of an organization. ...
The Impact of Sri Lanka Financial Reporting Standards (SLFRS)-16) on Key Financial Ratios of Listed Companies in Sri Lanka

Induranga, P.D.R.; Karunarathne, W.V.A.D. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

SLFRS sets out new rules for the recognition and measurement of leases in an organization. The introduction of the new standard removes the lessee's distinction between operating and finance leases, leading to an increase ...
The Impact of Intellectual Capital on the Financial Performance of Listed Finance Companies in Sri Lanka

Perera, P.B.L.H.; Karunaratne, W.V.A.D. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

The study investigates the impact of intellectual capital on the financial performance of the listed finance companies in Sri Lanka. Intellectual Capital primarily drives the wealth and growth of today’s economy. As per ...
Impact of the Disclosure Quality on Financial Performance of Listed Companies in Sri Lanka

Menike., D.M.B.A.; Karunarathne., W.V.A.D. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

In the business world, disclosure refers to releasing information about business organizations that may be useful for making business decisions effectively and efficiently. Formerly, most financial and non-financial ...
The Impact of Integrated Reporting on Firm Value and Performance: With Special Reference to the Selected Listed Companies in Sri Lanka

Nilmani, P.G.Y.; Karunarathna, W.V.A.D. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

The changing economic and business environment have emphasized the weaknesses of business reporting historical information and financial information. Most of the investors are currently interested in both financial and ...
The Impact of Credit Risk Management Practices on Financial Performance: A Comparison between Licensed Commercial Banks and Finance Companies in Sri Lanka

Sewwandi, M.D.D.; Karunaratne, W.V.A.D. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

The performance of financial intermediaries has a direct bearing on the financial stability of the Sri Lankan economy. There are two largest financial intermediaries in Sri Lanka, namely, Licensed Finance Companies (LFC) ...
The Impact of Individual Taxpayers' Attitude on Tax Compliance Behavior in Sri Lanka

Weerarathna, W.G.R.M.; Sujeewa, G.M.M. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

The Government of Sri Lanka imposes different types of taxes from citizens, corporations, or other legal entities for meeting all or part of its expenditure. The government uses the tax revenue for providing a variety of ...

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