6th ICARE 2020: Recent submissions

  • Value Relevance of Financial Information in Determining Stock Price in Colombo Stock Exchange 
    Srimal, E.A.P.S.; Sujeewa, G.M.M. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)
    Value relevance refers to the usefulness of financial information and ability to influence stock prices through information in financial statements. This study examines whether financial information is value relevant and ...
  • The Relationship between Internal and External Audit of Sri Lanka 
    Priyangani, S.N.; Sujeewa, G.M.M. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)
    At present, the internal and external auditing profession has grown predominantly in digitally driven, complex, and highly uncertain business environment. The internal and external audits are interrelated, served different ...
  • Impact of Sustainability Reporting Practices on Financial Performance in Listed Companies in Sri Lanka 
    Peiris, K.A.A.S.R.; Sujeewa, G.M.M. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)
    The changing global environment is challenging businesses to look beyond financial performance to drive business. Sustainability has potential to influence company performance and its reporting contribute organizations to ...
  • Value Relevance of Accounting Information on Stock Prices in Finance Sector Companies listed in Colombo Stock Exchange 
    Madhuhansi, K.P.A.; Sujeewa, G.M.M. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)
    As an increasing number of business organizations around the world are engaged in the value relevance of accounting information. This study investigates the value relevance of accounting data in determining whether accounting ...
  • Impact of Commitment to Business Ethics to Non-Financial Business Performance: Reference to Business Entities of Manufacturing & Service Sector in Sri Lanka 
    Jayasekara, A.I.A.; Sujeewa, G.M.M. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)
    Business ethics are the set of moral principles, values, and standards that need to be followed by both employees and employers in the organization. The main purpose of this study is to investigate the relationship between ...
  • Impact of Inventory Management on Financial Performance in Listed Manufacturing Companies 
    Gunasekara, J.B.C. L.; Sujeewa, G.M.M. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)
    The inventory of a business is one of its most important assets and its inputs and finished goods are at the heart of its businesses such as retail, manufacturing, and other inventory-intensive industries. The shortages ...
  • 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. ...
  • Impact of Liquidity Management on Financial Performance With Special Reference to Sri Lankan Commercial Banks 
    Bandara, K.M.N.; Sujeewa, G.M.M. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)
    Liquidity is considered as one of vital factor in any business. This study investigates the impact of liquidity management on financial performance with special reference to Sri Lankan commercial banks. There have been ...
  • The Impact of Credit Risk Management Practices on profitability of the commercial Banks in Sri Lanka 
    Samarasinghe, R.I.M.; Madurapperuma, M.W. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)
    Banks are the largest financial institution in Sri Lanka. There are 25 commercial banks in Sri Lanka. Risk management is very essential for the banks to survive in the market. Commercial banks face different types of risks ...
  • Impact of Corporate Governance on Capital Structure Decisions of the Listed Companies in Sri Lanka 
    Weerasinghe, W.P.U.D.; Wijekoon, W.M.H.N. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)
    The objective of the study is to investigate whether corporate governance attributes such as board size, outside directors, CEO duality, Board experience, and director remuneration impact on capital structure decisions of ...
  • Factors Affecting the Life Insurance Demand in Sri Lanka 
    Premasiri, K.A.A.G.S.S.; Madurapperuma, M.W. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)
    Insurance industry is the one sector in financial system in Sri Lanka. Insurance industry is continuing both long term and general insurance business. Life insurance demand in Sri Lanka has increased significantly in the ...
  • Financial Sector Development and Economic Growth in Sri Lanka 
    Perera, K.A.R.; Madurapperuma, W. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)
    The relationship between financial sector development and economic growth has been a major subject which have been discussed over years. Better financial development reduces transaction, information, and monitoring cost ...
  • The Impact of Monetary Policy on Economic Growth in Sri Lanka 
    Malika, W.A.L.; Madhurapperuma, M.W. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)
    Economic Growth is an important concept in developed and developing countries and is an increase in the production of economic goods and services in a certain country, compared from one period to another. Some economic ...
  • Foreign Direct investment and Economic Growth in Sri Lanka 
    Jayarathna, S.P.H.S.; Madurapperuma, M.W. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)
    Foreign Direct Investment an increasingly important channel for developing countries to enhance their economic growth. Sri Lanka is also not an exclusion to this exercise. Existing studies shows that FDI inflows are useful ...
  • The Impact of Integrated Reporting on Firm Performance: The Case of Sri Lanka 
    Jayalath, C.Y.; Lakshan, A.M.I. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)
    Integrated Reporting is a process found on Integrated Thinking which relates communications about organizations strategy, governance, performance and prospects. This results in value creation over the short, medium and ...
  • Impact of Macroeconomic Determinants on Firm Performance: a Study of Tourism Industry in Sri Lanka 
    Gunadasa, G.S.P.; Madurapperuma, M.W. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)
    Tourism industry is identified as an umbrella industry which is a fastest growing industry which is the largest service-sector industry in the global economy, and plays a key role in destination development, especially in ...
  • The impact of macroeconomic variables on stock market performance in Sri Lanka 
    Dilhari, L.G.S; Madurapperuma, M.W. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)
    The Colombo stock exchange (CSE) operates as the only share market in the economy of Sri Lanka and is responsible for providing a transparent and regulated environment where both institutional and individual investors can ...
  • Intellectual Capital on Financial Performance 
    Jayathilake, W.A.S.P.; Abeyawadhana, D.K.Y. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)
    Intellectual Capital (IC) plays a major role of achieving competitive advantages in organizations. Through IC firms can assess their real firm value. This study investigates the impact of IC on financial performance of ...
  • 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 ...
  • 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, ...

Search Digital Repository


Browse

My Account