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Recent submissions

ICBI 2015: Recent submissions

Now showing items 61-80 of 83

Relationship between Corporate Social Responsibility Disclosure and Financial Performance in Sri Lankan Domestic Banking Industry

Abeysinghe, A.M.I.P.; Basnayake, W.B.M.D. (Faculty of Commerce and Management Studies, University of Kelaniya, 2015)

The purpose of this study is to examine the relationship between corporate social responsibility (CSR) disclosure and financial performance in domestic commercial banks in Sri Lanka. The researcher selected six high ...
Capital Structure and Firm’s Financial Performance: A Study of Sri Lankan Manufacturing Sector

Hamidon, T.D.; Ranjani, R.P.C. (Faculty of Commerce and Management Studies, University of Kelaniya, 2015)

This research paper attempts to investigate the impact of capital structure on firm’s financial performance based on the manufacturing companies listed in Colombo Stock Exchange (CSE). Annual data were collected from ...
The Relationship between Earnings, Dividend and Stock Returns in Sri Lanka

Silva, N.L.C. (Faculty of Commerce and Management Studies, University of Kelaniya, 2015)

Sri Lankan banking sector which was primarily led by the continuation of relaxed monetary policy and improved macro-economic performance, remained robust in the recent past. Sri Lankan banking sector is administered by the ...
Predictability of Stock Returns Using Financial Ratios Empirical Evidence from Colombo Stock Exchange

Gunawardena, M.M.D.; Peiris, H.R.I.; Wijesundera, A.A.V.I.; Weerasinghe, D.A.S.; Krishna, T.P.C.R. (Faculty of Commerce and Management Studies, University of Kelaniya, 2015)

The purpose of this research is to examine the ability of the historical financial information in constructing a resilient value portfolio for investors by predicting stock returns in the Sri Lankan context. One of the ...
Impact of Dividend Announcements on Stock Price in Emerging Stock Market: A Study of Colombo Stock Exchange of Sri Lanka

Anushiya, A. (Faculty of Commerce and Management Studies, University of Kelaniya, 2015)

Theoretically, there are numerous components which have predictable influence on share price of the company including company’s performance, industry’s performance, investors’ sentiment and economic factors. Precisely the ...
Financial Literacy and Credit Choice of Consumer Credit Users in Sri Lanka

Lasantha, S.A.R.; Pathirawasam, C. (Faculty of Commerce and Management Studies, University of Kelaniya, 2015)

Financial literacy of individuals matters in credit decisions specially when choosing among different credit alternatives. This study investigates the financial literacy level of consumer credit users in Sri Lanka and their ...
Equity Market Volatility Behavior in Sri Lankan Context

Morawakage, P.S.; Weerasinghe, W.D.J.D. (Faculty of Commerce and Management Studies, University of Kelaniya, 2015)

Colombo Stock Exchange (CSE) in Sri Lanka is at its first level of emerging markets. Volatility of emerging markets are considered to be high and characterized by complex features. Therefore, this study focusses on examining ...
Bank-Specific Determinants of Risk Management Efficiency: Evidence from Listed Commercial Banks in Sri Lanka

Piyananda, S.D.P.; Chandrasena, S.M.; Fernando, J.M.R (Faculty of Commerce and Management Studies, University of Kelaniya, 2015)

This study aims to identify the significant bank specific determinants of risk management efficiency of the listed commercial banks in Sri Lanka, by covering the financial statements of 11 banks during the period of 2008 ...
An Empirical Study on Corporate Ownership Structure and Firm Performance: Evidence from Listed Companies in Sri Lanka

Chandrasena, S.M.; Kulathunga, K.M.K.N.S. (Faculty of Commerce and Management Studies, University of Kelaniya, 2015)

Ownership structure, whether it is concentrated or dispersed, is one of the main determinants of organizational performance. Theories of corporate governance insist on dispersed ownership and segregation of ownership and ...
A Study on Colombo Stock Market Anomalies due to Presidential and General Elections

Karunarathna, M.B.R.D.; Wijayanayake, A. (Faculty of Commerce and Management Studies, University of Kelaniya, 2015)

Over the years researchers are studying stock market anomalies to find ways to earn arbitrage profits. And the position of the government is an important factor when investing in stock market. Internationally extensive ...
Value Relevance of Accounting Information and Implication on Stock Price Movement: Empirical Evidence from Listed Bank Finance and Insurance Companies in Sri Lanka

Jeyanthini, S.; Rubika, M. (Faculty of Commerce and Management Studies, University of Kelaniya, 2015)

The investigation of value relevance of accounting information and its implication for emerging markets have received dearth attention in the literature. This study evaluates the relation between the value relevance of ...
The Relationship between Board Characteristics and Earnings Management: Evidence from Sri Lankan Listed Companies

Kankanamage, C.A. (Faculty of Commerce and Management Studies, University of Kelaniya, 2015)

Purpose: This paper aims to examine the impact of board characteristics on earnings management in Sri Lanka during the period from 2012-2015. Design/methodology/approach: This paper uses ordinary least squares regression ...
Misclassification of Investment Property: A Case Study on Selected Sri Lankan Company

Silva, N.K.L. (Faculty of Commerce and Management Studies, University of Kelaniya, 2015)

Accounting doesn’t make corporate earnings or statement of financial position more volatile. Accounting just increases the transparency of volatility in earnings. Therefore, Accounting increases the effectiveness & ...
Intellectual Capital and Financial Performance in Sri Lankan Banks

Aruppalal, D.; Wickramasinghe, V.; Mahakalanda, I. (Faculty of Commerce and Management Studies, University of Kelaniya, 2015)

The purpose of this paper is to examine the impact of Intellectual Capital (IC) on financial performance of Sri Lankan banks. This analysis is about the level of intellectual capital, level of financial performance and the ...
Impact of Working Capital Management on Financial Performance: Evidence from Plantation Sector Companies in Sri Lanka

Jeyanthini, S.; Rubika, M. (Faculty of Commerce and Management Studies, University of Kelaniya, 2015)

Working capital management (WCM) is an integral part of financial management and management of working capital may have a significant impact on the profitability. This study explores the effect of working capital management ...
Aptitude of internal control systems to prevent and detect financial statement frauds in Sri Lanka

Bandara, R.M.S.; Sujeewa, G.M.M.; Rathnasiri, U.A.H.A. (Faculty of Commerce and Management Studies, University of Kelaniya, 2015)

The emerging discipline of Forensic Accounting is a relatively new profession in Sri Lanka even though it was developed with many ideas and techniques centuries ago. The profession has been molded and shaped by many aspects ...
Income recognition of a loan with increasing rentals (Stepping up Loans): A case study on a selected Sri Lankan company

Kawshalya, P.; Perera, P. (Faculty of Commerce and Management Studies, University of Kelaniya, 2015)

In consequence to introduction of Sri Lanka Accounting Standards (SLFRS and LKAS) compatible with International Financial Reporting Standards (IFRS), by the Institute of Chartered Accountants of Sri Lanka with effect from ...
The Impact of Working Capital Management on Profitability: Expolanka Case Study

Ismail, I.; Bandara, R.M.S. (Faculty of Commerce and Management Studies, University of Kelaniya, 2015)

Commercial Organizations operate with the motive of improving shareholder wealth. Organizations are expected to manage their long term and short term financial resources to achieve the objective of shareholder profit ...
Identifying the Factors Affecting Non-Performing Advances: Lending Officers Perspective

Gunaratne, N.; Wijayanayake, A. (Faculty of Commerce and Management Studies, University of Kelaniya, 2015)

Core income generation source for any commercial bank is “Lending”. The asset value of a bank is several times of its equity. The largest portion of asset base of a bank consists of advances to customers. Non Performing ...
Error of Converting Trade Mark at Closing Rate instead of Valuing at Historical Cost using the Rate at the Date of Transaction: A Case Study on Selected Sri Lankan Company

Silva, N.K.L. (Faculty of Commerce and Management Studies, University of Kelaniya, 2015)

Accounting and reporting concerns often impact many decisions made in the evaluation of a deal, including decisions about how to communicate the transaction to a company’s stakeholders. Therefore, accounting and reporting ...

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