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Recent submissions

ICARE 2016: Recent submissions

Now showing items 1-20 of 33

The Use of Management Control Systems in Sustainability: Evidence from The Competing Institutional Logics Perspective

Wijethilake, C. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)

Little is known about how competing institutional logics drive different sustainability practices. Drawing on the concepts of institutional logics and management control systems, the study examines the use of formal ...
Corporate Strategies, Strategic Options and Integration: Empirical Study on Emirates Airline

Shanjeevan, B.; Divassini, P. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)

The airline industry is considered rather unattractive, particularly due to the fact that the large threat of buyers and the rigorous competition within the industry. The purpose of the study is to pinpoint the possible ...
The Strategic Perspectives of Market for Accountants: A Case of Sri Lanka

Dabare, G.C.P. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)

This research study is about the strategic perspective of market for Accountants in Sri Lanka. Sri Lankan Accounting education is consist with both academic and professional education. In Academic education sector for both ...
The Impact of Working Capital Management on Corporate Profitability: Evidence from Listed Manufacturing Company of the Colombo Stock Exchange in Sri Lanka

Elangkumaran, P.; Nimalathasan, B. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)

Efficient management of working capital ensures a company has sufficient cash flow to meet its short-term debt obligations and operating expenses. The study analysis WCM and corporate profitability of listed manufactur ...
Effect of Government Debt on Gross Domestic Production: Evidence from Sri Lanka

Silva, N.L.C.; Silva, N.K.L.; Perera, P.R.M.R. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)

This paper investigates the relationship between government debt and gross domestic production in Sri Lanka. Objective of this study is to find the relationship between these two variables and the impact of government ...
Contemporary Political Issues Responsible for Poor Local Governance in Nigeria

Baba, I. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)

This research examined contemporary political issues responsible for poor local governance in Nigeria. It assessed how these issues alternative solution to these issues can be achieved. The quantitative research methodology ...
The Impact of Ownership Structure and Ownership Concentration on Financial Performance of Companies Listed on Colombo Stock Exchange

Rathnayake, A.R.M.B.I.; Weerathunga, P.R. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)

This study investigates the impact of Ownership Structure and Ownership Concentration on financial performance of Public Companies listed on Colombo Stock Exchange. For this purpose, a sample of 46 top capitalized companies ...
Accounting System on Polish Local Government in the Context of New Public Management

Kowalczyk, M. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)

Accounting of the local government units in Poland has evolved within the last several years mainly and undoubtedly due to introduction of the New Public Management assumptions. The new concept of management implemented ...
Impact of Corporate Governance Practice on Firm Financial Performance in Listed Manufacturing Firms in Sri Lanka

Dharmarathna, G.V.D.S. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)

The research will focus on the Impact of Corporate Governance practice on Firm financial performance in listed manufacturing firms in Sri Lanka. The study is base on the research question “Do corporate governance ...
Identify the Market Efficiency of Assets Write down Announcement - A Study on Loss Earned Listed Manufacturing Companies in CSE

Sooriyakumaran, L. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)

This research paper examines the market efficiency of loss earned listed manufacturing companies to assets write down announcement and test whether there was semi-strong form of market efficiency available in Colombo ...
Impact of Dividend Policy on Market Share Price, Evidence from Financial Industries in Sri Lanka

Uthayakumar, R.; Mujahith, M.U.M. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)

This study examines the impact of dividend policy indicators, dividend payout ratio and dividend yield, on the market price of a share of the companies operating in the banking, financing, insurance, and leasing industries ...
Financial Performance of SBI Mutual Funds: An Analysis

Baral, S.K. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)

When we talk about mutual funds, putting all our eggs in a single basket is never a wise decision. This is due to the market volatility and the risks involved in it. But one can minimize risk by distributing his ...
Data Deluge and Its Analysis Issues

Wijayatunga, P. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)

Current availability of enormous amount of data is mainly due to technological advances. They are useful drawing inferences for creating new businesses, formulation of new policies or revising existing ones, etc. However, ...
Impacts of Effective Internal Control System and Information Technology on Quality of Accounting Information Systems: The Case of Vietnam

Quynh Le, H.N.; Nguyen, B.H. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)

This study was conducted to examine the impacts of effective internal control system and information technology on the quality of accounting information systems. Survey data is collected from 192 accountants, managers, ...
Investors Perception and Performance of Credit Rating Agencies in India

Vasan, M.; Yoganandan, G. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)

Credit ratings agencies play an important role in the development of capital market in India. It protects the interest of investors by forewarning the risks associated with the capital market instruments. In this backdrop, ...
The Impact of Dividend Policy on Stock Price: An Empirical Evidence from Hotels and Travels Companies Listed in Colombo Stock Exchange

Hettiarachchi, U.S.J.; Rajeshwaran, N. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)

Dividend Policy is one of the important factors that affect the stock price. Dividend policy is measured by dividend per share, dividend yield and dividend payout ratio. The purpose of this paper is to identify the impact ...
Challenges Faced by Sri Lankan Banks in Financing for Sustainable Growth in SME Sector

Weerasekera, W.K.N.M. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)

This research paper focused to address the supply side finance gap in banks’ perspective. The main objective of this study is to determine and explain the impact of the challenges relating to bank’s risk appetite, ...
Virtual Learning Environments: Transitioning Student Performance in Accounting at Higher Education Institutes in Sri Lanka

Warusavitarana, P.A.; Dona, K.L.; Epitawela, D.D. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)

This paper discusses how Virtual Learning Environments influence the student performance in Sri Lankan Higher Education Institutes. The technology has made drastic changes in the education sector. Many Higher Education ...
Risk Disclosure and Cost of Capital; A Case of a Sri Lankan Manufacturing Company

Kaluarachchi, D.G.P. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)

The purpose of this research is to identify and examine the practice of financial decision on equity capital and debt capital in a cash cow manufacturing company. One of cash cow company selected for the analysis with ...
Assessing the Factors Influencing Profitability of Listed Hotels in Sri Lanka

Begam, A.M.R. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)

The purpose of this paper was to investigate the factors influencing profitability of listed hotels in Sri Lanka. This study is significant for the developing country like Sri Lanka as a prominent tourist attraction in ...

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