Browsing 6th ICARE 2020 by Title

Now showing items 1-20 of 101

The Association between Corporate Social Responsibility and Financial Performance - with Special Reference to Public Quoted Companies in Sri Lanka

Dilrukshika, M.G.C.M.; Lakshan, A.M.I. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

The concept of corporate social responsibility (CSR) has developed in the Western world since the twentieth century (1950). Many businesses neglect to engage in social work and some business organizations voluntarily engage ...
Board Structure Best Practices and Its Impact on Firm Performance: Empirical Evidence from Public Listed Companies of Sri Lanka

Priyantha, V.P.T.; Lakshan, A.M.I. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

Board Structure is an important Corporate Governance mechanism, which would result in improved performance. Boards play an important role in advising top management. Purpose is this study was to examine the relationship ...
Credit Risk on Performance: Evidence from Commercial Banks in Sri Lanka

Sandakelumsiri, P.W.M.; Abeyawardhana, D.K.Y. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

Credit risk is one of the most common causes of bank failures. Generally, Credit risk is the possibility of a loss resulting from a borrower's failure to repay a loan or meet contractual obligations. This study therefore ...
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 ...
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 ...
Determinants of Financial Performance of Listed Companies of Financial Sector in Colombo Stock Exchange.

Chandrasekara, C.M.N.N.; Sujeewa, G.M.M. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

The bank and non-bank financial institutions are considered to be an important source of financing in any economy. Stability of earnings is one of the preconditions for survival and growth of any industry in the long run. ...
The Determinants of Profitability in the Banking Industry: An Evaluation from Licensed Commercial Banks and Licensed Specialized Banks in Sri Lanka

Kavirathna, T.A.; Jayamaha, A. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

The banking sector in Sri Lanka plays a major role in the overall in financial and economic development. Also, the profitability of the banking sector is very important for the stability of the country’s finance sector. ...
Determinants of Profitability of Commercial Banks in Sri Lanka

Ranathunga, M.K.Y.N.; Jayamaha, A. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

This study investigates the magnitude of the impact of the bank specific determinants on the profitability of commercial banks in Sri Lanka. Banks act as financial intermediaries between money savers and borrowers. Banks ...
Effect of CEO Duality, Board Size, Board Composition on Corporate Governance Disclosure in Sri Lanka

Perera, B.H.N.U.; Perera, Prabath (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

Corporate Governance (CG) plays an important role for better decision making to all the stakeholders of the organization. This study examines the effect of CEO duality, board size and board composition on corporate governance ...
The Effect of Corporate Governance Characteristics on Corporate Social Responsibility Disclosure: Empirical Evidence from Public Listed Companies of Sri Lanka

Karunarathna, N.P.; Lakshan, A.M.I. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

In the current business environment, organizations believe that they have an obligation to act for the benefit of the community at large. CSR disclosure has become an essential requirement of stakeholders and thus, it ...
The Effect of Corporate Governance on Equity Finance of Sri Lankan Listed Companies

Premathilaka, D.M.R.; Lakshan, A.M.I. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

The concept of corporate governance (CG) is a common concept that must be used by every listed company in the world. Further, better CG results in increasing investors trust towards the corporation and on the other hand, ...
Effect of Corporate Governance on Firm Capital Structure; Evidence from Sri Lankan Context

Manawadu, J.C.; Tilakasiri, K.K. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

This study explores the effect of corporate governance on firm capital structure in Sri Lanka. Though the governance on financial decisions has much researched in developed country context, scarcely any local studies have ...
The Effect of Corporate Governance on Tax Avoidance in Listed Companies of Sri Lanka

Wimalaweera, H.C.C.; Perera, Prabath (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

Tax avoidance is a transaction scheme to reduce tax amounts by making use of the loophole of tax regulations in a country. Corporate Governance is a mechanism or system that provides regulations and controls a company to ...
The Effect of Credit Risk Management on Shareholder Value: With Special Reference to Licensed Commercial Banks in Sri Lanka

Karunarathna, K.A.D.N.M.; Thilakarathne, P.M.C. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

This study investigates the effect of credit risk management on the shareholder value of the licensed commercial banks in Sri Lanka. The banking industry is facing enormous challenges due to various risk categories exposed ...
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 Effect of Firm Specific Characteristics on Financial Leverage: Evidence from Listed companies in Sri Lanka

Nanayakkara, S.K.; Wijekoon, W.M.H.N. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

The study examines the impact of firm specific characteristics on financial leverage of listed companies in Sri Lanka. An analysis of previous research indicates gaps in the literature. Prior research on the subject provides ...
Effect of Leverage on Firm Growth: With Special Reference to Food, Beverage and Tobacco Companies Listed in Colombo Stock Exchange

Aberathna, H.P.D.C.N.; Abeywardhana, D.K.Y. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

This study investigates the effect of leverage on firm growth with special reference to the food, beverage and tobacco companies listed in Colombo Stock Exchange. The relationship between leverage and firm growth in food, ...
The Effect of Macroeconomic Variables on Stock Market Returns in Sri Lanka

Narayana, S.N.B.M.V.N.; Thilakerathne, P.M.C. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

The stock market investment is one of many potential investment vehicles in which investors can invest their disposable income and reap the returns of its growth over a period of time. When investors value stocks, they ...
Effect of Trade Receivables Management on The Profitability of Retailing Firms Listed in The Colombo Stock Exchange

Akmeemana, N.D.; Perera, K.H. (Faculty of Science, University of Kelaniya, Sri Lanka, 2020)

Trade receivables will lead to increased core revenue and operational profits. However, if trade debtors due is not collected within the agreed time period, it will lead to bad and overdue receivables, leading to a decrease ...
Exploring the Factors Influencing Employee Turnover Intention: With Special Reference to the Shared Service Operations Section

Warnasuriya, A.G.H.M.; Gunasekare, U.L.T.P. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

Employee turnover is well studied topic in literature but least monitored problem in organizational settings. There are many factors leading to employee turnover and these factors appeared to have less coherent in different ...

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