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ICARE 2020

ICARE 2020

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Impact of Destination Attributes on Tourists Destination Selection: With Special Reference to Cultural Triangle of Sri Lanka

Raazim, M.A.M.; Munasinghe, M.A.T.K. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

Sri Lanka is one of the fastest growing tourist destinations in the world. Amongst attractions, “Cultural Triangle”, a region of cultural heritage of the country has become an important venue generating top contribution ...
Taxation as a Fiscal Tool for Developing SMEs in post COVID19 New Normal Economy

Gangodawilage, D.S.K.; Madurapperuma, M.W.; Aluthge, C. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

No abstract.
Impact of International trade on Economic Growth of Nigeria (1989 – 2018)

Adekanmbi Micheal, Oluwakayode; Adekanmbi John, Ayodele (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

International trade plays a significant role in the economy of a country. It lets to fulfil the needs of the population of the country, stimulates the internal development. International trade is the exchange of goods and ...
The Relationship between Fiscal Policy and Economic Growth in Sri Lanka

Rajapaksha, R.A.S.; Tilakasiri, K.K. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

Fiscal policy perform an important role to achieve macroeconomic objectives. Government revenue is mainly based on tax revenue. Capital Expenditure and Recurring expenditure are the parts of the Government Expenditure. The ...
Business rejuvenation during COVID 19 outbreak: A case study in medium scale manufacturing in Sri Lanka

Divakara, S.A. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

COVID 19 was a cyclone passed over the world impertinently exploring a new arena to think everyone in the world. This pandemic outbreak proved how powerful the nature and no one can challenge to the nature. Thus the pandemic ...
Corporate Transparency and Firm Value: Evidence from Sri Lanka

Niruja, R.; Nimalathasan, B. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

The aim of this study is to investigate the impact of corporate transparency on firm value. Although managers are getting allowances to disclosure more, existing literature reveals that the disclosure brings negative effects ...
Value Relevance of the Accounting Information; An Empirical Study of Selected Sri Lankan Firms

Weerawickrama, V.L.; Tilakasiri, K.K. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

This research examines the value relevance of the accounting information in Sri Lanka which has taken book value per share (BVPS), operating cash flow per share (OCFPS), earnings per share (EPS) and return on assets (ROA) ...
The Expectation Performance Gap in Accounting Education: A Review and Comparison of Generic Skills between University Undergraduates and Chartered Accountancy Students

Vidanapathirana, G.T.; Wijesinghe, M.R.P. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

Today accounting educators have been criticized that accounting graduates and chartered accountants do not possess the generic skills to a standard level. Given this backdrop, the main objective of this study is to compare ...
The Employee Perceptions towards Corporate Governance Practices of the Listed Companies in Sri Lanka

Fernando, A.T.; Dissanayake, D.H.S.W.; Deshika, N.P.T. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

This study aimed to investigate the employee perceptions towards the corporate governance practices of the listed companies in Sri Lanka. The questionnaire was addressed to employees in the companies listed in the Colombo ...
Effect of Corporate Governance on Financial Performance of Companies Listed in CSE

De Silva, L.D.; Wanniarachchige, M.K. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

Corporate governance is in the limelight across the globe as result of a series of corporate failures directly attributable to agency issues. Consequently, many countries have formulated guidelines on corporate governance ...
Environmental Management Accounting Adoption in Listed Manufacturing Firms in Sri Lanka: Contingency Theory Perspective

Samansiri, K.T.; Madhusanka, K.J.S. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

Environmental management accounting (EMA) has become trending topic at present because, the business community can more easily manage its environmental and associated economic performance by adopting EMA. The research ...
The Effect of Audit Quality on Tax Avoidance: Evidence from Listed Companies in Sri Lanka

Nilupuli, N.V.A.N.; Manawadu, I. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

The objective of this study is to investigate the effect of audit quality on tax avoidance in listed manufacturing and diversified holding companies in Sri Lanka. The audit quality is determined based on the size of the ...
Digitalization of Environmental Tax: The Right Tax Policy Reform for Nigeria

Iliya, Garba; Adekanmbi Micheal, Oluwakayode; Adekanmbi, John Ayodele (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

The paper examined different tax policy options that are currently under consideration in Nigeria economy in supporting tax policy and its administration reforms. Online tax systems are rapidly replacing cumbersome manual ...
Tourists’ Destination Loyalty is leading for Perceived Sustainable Tourism (Reference to Tourists’ Cultural Destinations in Sri Lanka)

Udurawana, Y.M.W.G.P.K.; Wanninayake, W.M.C.B.; Laksiri, W.M.R.; Puwanenthiren, P. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

As the leading industry, tourism has developed many cultural destinations sustainably through loyal tourists. Therefore, Sri Lanka has included many tourists loyalty program to keep tourists, while promoting the eight world ...
Exploring the Rationale for Integrated Report Assurance in Sri Lanka: A Proposed Conceptual Model

Herath, H.M.R.W.; Senarathne, Samanthi; Gunarathne, A.D.N. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

A growing demand for an integrated report's external assurance is observed, despite the challenges involved in the assurance process. Despite this popularity, the rationale for external assurance of integrated reports is ...

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