ICARE 2018: Recent submissions

  • 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 ...
  • Impact of Intellectual Capital on the Financial Performance of Finance Sector listed Companies in Sri Lanka 
    Jayawickrama, A.P.D.S.N.; Lakshan, A.M.I. (4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018)
    Propagation in the gap between companies’ market value and their book value has resulted in numerous investigations into identifying the factors that influence the market value. Intellectual Capital primarily drives ...
  • 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 ...
  • Relationship between Board Characteristics and Earnings Management Evidence from Sri Lankan Listed Companies 
    Sarathchandra, P.K.K.; 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)
    Many studies carried out to investigate the link between board characteristics and firm performance in developed countries. The empirical evidence on this area is very thin in Sri Lanka being a developing country. Hence ...
  • Internal and External Determinants of Bank Profitability in Sri Lanka 
    Wijethunga, K.D.P.I.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 bank provides a vital role as a financial intermediary for the development of countries’ economy. Bank performance has significant impact on investment, growth as well as economic development. The purposes of this ...
  • Relationship between Income Source Diversification and Financial Performance of Commercial Banks in Sri Lanka 
    Dilrukshi, K.K.S.; 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)
    Profitability of commercial banks highly depends on the net interest income generating activities. Due to the profitability and stiff competition, banks have changed their income sources, by diversifying into non-interest ...
  • The Impact of Dividend Policy on Shareholders’ Wealth and Business Performance of Listed Manufacturing Companies in Sri Lanka 
    Dilshani, L.D.C.; 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)
    The dividend policy plays a major role in current business as most important financial policy not only from the viewpoint of the company, but also from that of the shareholders, the consumers, employees, regulatory bodies ...
  • 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 ...
  • 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, ...
  • The Use of Corporate Governance in Predicting Corporate Failure of Listed Companies in Sri Lanka 
    Randika, R.W.M.K.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 purpose of this study is to investigate the relationship between corporate governance variables and corporate failure of listed companies in Sri Lanka. In modern business world sudden failure of corporation ...
  • The Impact of Exchange Rate Movements on the Stock Returns of Commercial Banks in Sri Lanka 
    Bandara, A.W.M.S.S.C.; Thilakerathne, 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)
    Foreign exchange rate is price of the local currency stated in terms of another currency. It is widely held that foreign exchange rate is important financial and economic factor which affects the value of common stocks. ...
  • 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 ...
  • Impact of Internet-Based Communications on Employee’s Satisfaction in Finance Sector 
    Dabarera, G.A.T.; 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)
    The prime target of this research article is to investigate the impact of internet-based communications on employee’s satisfaction in the finance sector in Sri Lankan context. With the rise of the internet-related ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 Reliance on Internal Auditors and Internal Controls by External Auditors in Sri Lanka 
    Gunawardana, N.K.T.D.; Prof. Jayamaha, A. (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 aims to identify extent to which external auditors rely on internal auditors and internal controls in Sri Lanka through the analysis of primary data collected. The data collection was performed by a well-structured ...
  • The Impact of Sustainability Reporting on Organization Performance - Evidence from Listed Companies in Bank,Finance and Insurance Sector in Sri Lanka 
    Athukorala, N.T.; Tilakasiri, K.K. (4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018)
    Sustainability means meeting the present needs without compromising the needs of the future generation. Organizations are responsible for creating economic value not only to the organization but also to social and to ...
  • 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 ...

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