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Browsing ICARE 2018 by Title

Browsing ICARE 2018 by Title

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  • The Association between Firm Specific Characteristics and Voluntary Disclosures of Non-Financial Sector in Sri Lanka 
    Herath, C.G.H.S.M.; Wijekoon, W.M.H.N. (4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018)
    The main purposes of this research are to assess the level of disclosure in the annual reports of non-financial (excluding banks finance and insurance sector) Sri Lankan firms which are listed in the Colombo stock exchange ...
  • Awareness and Acceptance of Information Technology Driven Banking Services in Sri Lanka: Special Reference to Local Banks 
    Subasena, E.S.I.; Thilakarathne, C.R. (4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018)
    According to traditional banking, in order to carry out banking transactions customers are supposed to undergo time wasting, tedious process by visiting branches. Therefore with the technological developments in the ...
  • Corporate Social Responsibility and Financial Performance of Listed Food and Beverage Tobacco Companies in Sri Lanka 
    Thilakshi, T.N.H.; Gunasekare, U.L.T.P. (4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018)
    CSR has become a greater important area of research among researches in the financial area in recent years. Most of entities perform CSR activities for its stakeholders than shareholders. This has led to the emergence ...
  • Credit Risk Management and Financial Performance in Listed Financial Institutions in Sri Lanka 
    Kumudumali, H.H.E.; Wijesinghe, K.D.G.N. (4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018)
    Financial Institutions are exposed to different types of risks, which effect the performance and activity of these financial institutions. Credit risk is one of the most significant risks that financial institutions face, ...
  • Demand of Market Share Price: Evidence from Listed Banks in Colombo Stock Exchange 
    Indunilmini, E.A.I.; Aruppala, W.D.N. (4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018)
    This research motivates to study the extent to which firm-specific determinants and macroeconomic determinants to stock prices of listed banks in Colombo Stock Exchange. The relationship of internal factors and external ...
  • Determinants of Financial Performance of Listed Banks in Sri Lanka 
    Chandrapala, C.N.C.; Thilakarathne, P.M.C. (4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018)
    The main purpose of this study examines the bank specific factors which are determined the financial performance of listed banks in Sri Lanka. Bank size (BS), Capital ratio (CAR), Liquidity (LIA), Deposits to assets ...
  • Determinants of Tax Compliance among Small and Medium Sized Enterprises in Colombo District 
    Weerasinghe, W.M.N.L.B.; Rajapakshe, R.M.D.A.P. (4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018)
    In this study the researcher sought to explore the different factors that determine tax payers’ compliance in Colombo District. Using a linear regression probity model the researcher found some similarities and differences ...
  • The Effect of Bank Specific Determinants on Profitability of the Commercial Banks in Sri Lanka 
    Niroshini, V.D.; Rathwatta, G.M.H.P.K. (4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018)
    Sri Lanka, commercial banks play the important role of the operation on the economy and it provides financial infrastructure for economic development. Therefore, studying the determinants of bank profitability is vital ...
  • Effect of Credit Management on Profitability of Listed Companies in Sri Lanka 
    Samarkoon, R.M.; Perera, H.A.P.L. (4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018)
    Credit management is a very important activity of any organization and it will be the reason to increase firm’s revenue and ultimately firm’s profitability. The purpose of this study is to identify the impact of credit ...
  • The Effect of Dividend Payment and Retained Earnings on Market Price of Equity Shares: A Study of Manufacturing Companies in Sri Lanka 
    Girihagama, T.D.K.; Abeywardhana, D.K.Y. (4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018)
    Price of publicly trading share is determined by supply and demand in the share market. If there is a high demand for a share due to favorable factors, the price would increase. It is important to identify that factors ...
  • The Effect of Internal Control System on Financial Performance of Licensed Commercial Banks in Sri Lanka 
    Bogahadeniya, B.D.S.A.; Munasinghe, M.A.T.K. (4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018)
    Internal control systems play an important role in every organization as it help to accomplish their financial performance objectives. The main objective of this study is to determine the effect of internal control system ...
  • An Empirical Analysis of Exchange Rate Volatility on Foreign Direct Investments in Sri Lanka 
    Ariyasinghe, A.T.T.; Madurapperuma, M.W. (4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018)
    Foreign direct investment is considered as one of key factor in determining factors for its economic growth. However, the macroeconomic environment in the host country must be favorable to attract foreign investment. ...
  • Environmental Accounting Practices and Firm Financial Performance: An Empirical Analysis of Selected Listed Manufacturing and Construction Companies in Colombo Stock Exchange of Sri Lanka 
    Lakmal, A.A.H .; Rajapakse, R.M.D.A.P. (4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018)
    This research focused on the Environmental Accounting practices (disclosures) and the firm financial performance of the selected listed Construction and Manufacturing companies in Sri Lanka. The main objective of this ...
  • Factors Affecting to Formal Accounting System in SME’s in Sri Lanka 
    Bandara, R.M.S.S.S.; Karunarathna, W.V.A.D. (4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018)
    Small and Medium enterprise can’t be ignored throughout the economic and social world because of the Small and Medium (SME) sector provides more contribution to Gross Domestic Product (GDP) and significant percentage has ...
  • Factors Leading to Business Process Outsourcing Decisions in Sri Lankan Hotel Industry 
    Geethika, B.K.S.; Gunasekara, U.L.T.P. (4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018)
    This research tried to find the factors affecting to BPO (Business Process Outsourcing) decision in Sri Lankan Hotel Industry. Further the study expected to identify the activities which were highly possible for outsourcing ...
  • Financial leverage and Firm Performance: Evidence from Sri Lankan Beverage, Food and Tobacco Companies 
    Imalka, H.A.; Aruppala, W.D.N. (4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018)
    This study investigates the effect of firm leverage and product diversity towards the financial performance of Sri Lankan Beverage, food and tobacco companies. Beverage, food and tobacco companies listed in Colombo Stock ...
  • Impact between Dividend Policy & Share Price Volatility; Evidence from Manufacturing Firms Listed in Sri Lanka 
    Jayamanna, K.D.A.P.; Wijesinghe, K.D.G.N. (4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018)
    Dividend policy is one of the main indicators of any organization and especially all investors are concerning about the dividend policy. This study aims to identify how dividend policy affects to the share price. Research ...
  • Impact of Bank Specific and Macroeconomic Determinants on Commercial Banks Profitability: Evidence from Sri Lanka 
    De Silva, N.H.A.H.; Abeywardena, D.K.Y. (4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018)
    The financial intermediary is one of the most important financial functions of an economy. Among all financial intermediaries commercial banks are the most important intermediaries. Because they provide various services ...
  • The Impact of Bank Specific Factors and Macro-Economic Factors on Non-Performing Loans of Commercial Banks in Sri Lanka 
    Dilshani, W.N.; Abeywardane, D.K.Y. (4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018)
    Non – Performing Loans (NPL) can be identified as a factor that is negatively affecting to banks’ performances hence it should be mitigated. Banks can’t totally avoid NPL so it becomes a risk for all banks. This study ...
  • The Impact of Board Characteristics on Sustainability Reporting: Empirical Evidence from Sri Lankan Firms 
    Dimuthumali, H.G.K.S.; Rajapakshe, R.M.D.A.P. (4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018)
    At the present scenario, Sustainability Reporting plays vital role in financial reporting as it is crucially impact on the growth and continuous development of a firm in certain and equity market. There are several factors ...

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