6th ICARE 2020: Recent submissions

Now showing items 1-20 of 101

Impact of Firm Characteristics and Corporate Governance Variables on Internet Financial Reporting: Evidence from Listed Companies in Sri Lanka

Samarathunga, S.L.M.D.H.G.; Wijekoon, W.M.H.N. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

In the modern era with the rapid growth of internet technology, it has enables the companies to disclose financial and non-financial information to the stakeholders through the adoption of websites as a media of communication. ...
Impact of Sustainability Reporting on Organizational Financial Performance

Thathsarani, S.H.T.; Lakshan, A.M.I. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

Sustainability is meeting our own needs without compromising the ability of future generation to meet their own needs. Sustainability reports present organization values, governance model and demonstrate the organization ...
Impact of Liquidity and Financial Leverage on Profitability of Industrial Sector In Sri Lanka

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

Liquidity and financial leverage are two of the important aspects that every business organization should manage in the best way. Proper management of these two aspects are very important to the performance of each company. ...
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, ...
The Impact of Credit Risk Management on Profitability of Financial Institutions in Sri Lanka

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

This study examines the impact of credit risk management on profitability of financial institutions in Sri Lanka. Return on Assets (ROA) used as profitability indicator and Gross Non- Performing Loans (GNPL), Provision for ...
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 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 Impact of Sustainability Reporting on Company Performance of Public Listed Companies in Sri Lanka

Sanurika, M.R.; Perera, Prabath (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

Sustainability Reporting is a voluntary requirement that consists of three aspects which are economic performance, environmental performance and social performance. The purpose of this study is to investigate the impact ...
The Impact of Sustainability Reporting on Company Performance of Public Listed Companies in Sri Lanka

Sanurika, M.R.; Perera, Prabath (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

Sustainability Reporting is a voluntary requirement that consists of three aspects which are economic performance, environmental performance and social performance. The purpose of this study is to investigate the impact ...
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 ...
Voluntary Disclosure of Accounting Ratios: With special reference to Food Beverage and Tobacco sector in Sri Lanka

Madushan., U.G.S.; Perera, Prabath (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

This study investigates the voluntary disclosure of accounting ratios in Sri Lankan listed companies, using the corporate annual reports of the Food Beverage and Tobacco sector. Most of companies voluntarily disclose ...
Reporting Intellectual Capital in Annual Reports: Evidence from Sri Lanka

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

This study is aimed at investigating the relationship between a firm’s characteristics and intellectual capital disclosure. Intellectual capital reporting is mostly unregulated in Sri Lanka, due to the fact that it is ...
The Impact of Corporate Governance on Capital Structure and Firm Performance: Evidence from Sri Lanka

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

Corporate governance is a growing area of management research, especially among listed companies, and has received much attention in recent years. Changes in the economic environment and competition have made company's ...
A Study of Online Banking Adoption among University Graduates: An Empirical Study Using the Extended TAM Model

Bandara, P.B.C.M.; Perera, Prabath (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

This research reports the findings of a study concerning the acceptance of university graduates’ adoption within the context of Sri Lankan online banking services whereby the research framework is based on Technology ...
Impact of Risk Governance Practices on Financial Performance of Listed Banks, Finance Companies and Insurance Companies in Sri Lanka

Ramasinghe, D.S.E.; Kawshalya, M.D.P. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

This study investigates the impact of risk governance practices on financial performance of listed banks, finance and insurance companies in Sri Lanka. Basically, when considering the performances of banks, finance and ...
Relationship Between Dividend Policy and Volatility of the Share Price: Evidence from Sri Lanka

Aslam, M.T.M.; Perera, Prabath (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

Colombo Stock Market (CSE), Dividend Payout, Dividend Policy, Dividend Yield, Volatility of the Share Price (VSP) In corporate finance literature, dividend policy is always a controversial factor and Firm’s value and ...
Impact of IFRS Adoption on Financial Ratios Evidence from Materials and Capital Goods Sectors in Sri Lanka

Madhushankha, J.; Kawshalya, M.D.P. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

In preparing their financial statements, the companies listed on the Colombo Stock Exchange (CSE) were mandated to adopt International Financial Reporting Standards (IFRS/SLFRS) with effect from 01 January 2012. Sri Lankan ...
The Impact of Corporate Governance and Ownership Structure on Financial Performance of Materials Sector Companies in the Colombo Stock Exchange

Senanayake, S.W.P.S.W.H. A.; Kawshalya, M.D.P. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

Corporate governance and ownership structure are becoming vital concepts of the organizations for last decades which contribute to the firm performance. This study investigates the impact of corporate governance and ownership ...
The Impact of Company Performance on Chairman’s Statement

Rosa, S.J.S.; Kawshalya, M.D.P. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

Accounting information are getting increasingly important in external reporting. The chairman's statement usually occupies a prominent place in the annual report and provides information beyond what is required for statutory ...
Stock Market Reaction to Auditor Opinion

Pieris, H.T.D.; Kawshalya, M.D.P. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

The audit report is the medium of communication between the auditor and the users of the audit report, this report must be understandable, objective, and accepted by the users as a relevant source of information. Therefore, ...

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