ICAM-2021: Recent submissions

  • Covid-19 Information Consumption and Stock Market Return 
    Muktadir-Al-Mukit, Dewan (Department of Marketing Management, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka., 2021)
    Background & Purpose: There is a growing concern on potential increase of risk in the financial system due to the prolonging of COVID-19 pandemic crisis. This uncertain situation results in more COVID-19 information and ...
  • Detecting Fraudulent Financial Reporting and Predicting Business Failure Using Probabilistic Neural Network: Malaysia Chapter 
    Wen, Chue Kar; Sin, Tiong Jia; Shan, Lom Hui; Dyana, Chang Mui Ling (Department of Marketing Management, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka., 2021)
    Methodologies with the integration of machine learning (ML) into fraudulent financial reporting (FFR) and business failure detection have been researched popularly globally however these ML methodologies were not popular ...
  • Does Trust Help Top Management Support Adopting e-Government among Algerian Companies? 
    Benmoussa, Mohammed Soufiane; Augustie, Cindy (Department of Marketing Management, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka., 2021)
    The research is conducted using the TOE framework, with the primary objective of determining company adoption of e-government. Support from top management is the independent variable. At the same time, the current study's ...
  • Effects of CEO Duality on Sustainability Disclosure and Firm Innovation 
    E-Vadati, Sahar; Azar, Nasrin (Department of Marketing Management, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka., 2021)
    Globalization and rapid technological changes are shifting firms towards innovative solutions to develop and survive in an undeniably competitive environment. As market competition has increased among organizations, the ...
  • Impact of Board Size and Independent Directors on Sustainability Reporting in Japan 
    E-Vahdati, Sahar (Department of Marketing Management, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka., 2021)
    The purpose of this study is to investigate the impact of board size and independent directors on sustainability reporting in Japan. Using a database of Japanese listed corporations over 2011 and 2015, this study shows ...
  • Budgeting Practices in Malaysian Small and Medium-Sized Enterprises During the Covid-19 Outbreak 
    Abdullah, Nik Herda Nik; Sanusi, Soliha; Savitri, Enni (Department of Marketing Management, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka., 2021)
    The pandemic Covid-19 has been transmitted to a wide range of countries, including Malaysia, and has affected large populations worldwide. This outbreak had a negative impact on the Malaysian economy due to both internal ...
  • Limited Adoption of Internet-Based Technologies in Accounting and Methods for Promotion: Perception of Banking Professionals 
    Abeygunasekera, A. W. J. C. (Department of Marketing Management, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka., 2021)
    Internet-based technologies (e.g., big data, blockchain, artificial intelligence, cloud computing, internet of things, robotic process automation) have formed revolutions in many fields. The adoption of these technologies ...
  • Impact of Lifelong-Learning Mindset on Career Success of the Accounting and Finance Professionals 
    Wijenayake, R.W.A.V.A.; Fernando, P.M.R.N; Nilesh, S.; Diddeniya, M.D.G.M.S.; Weligodapola, M.; Shamila, P. (Department of Marketing Management, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka., 2021)
    The study is designed to examine the impact of lifelong learning mindset on the career success of accounting and finance professionals in Western province of Sri Lanka as there are very few studies conducted for the field ...
  • Corporate Governance and Firm Integrated Performance: Concept Paper 
    Nagendrakumar, N.; Kumarapperuma, C.; Malinga, J. A. C.; Gayanthika, S.D.K.; Perera, Y.A.M.D.; Amanda, H.N. (Department of Marketing Management, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka., 2021)
    The firm's integrated performance has become widely significant in the development of business in present context. Corporate governance, which has become the focal point of corporate success, sets the rules for minimizing ...
  • Nexus between Earning Management and Sustainability: A Paradigm from Emerging Economies 
    Akter, Rabeya; Toha, Md Abu (Department of Marketing Management, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka., 2021)
    To keep pace with the global agendas, sustainable business and ethical reporting of the earnings have received considerable attention from the academia and industries in the emerging economies. In previous literatures, ...
  • Relationship between Environmental Sustainability on Oil & Gas Sector Performance: A Conceptual Framework 
    Munir, Ayesha; E-Vahdati, Sahar (Department of Marketing Management, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka., 2021)
    Latterly, sustainability issues are increasingly affecting all sectors, specifically oil and gas companies which are selective in the adaption of business practices to respond to environmental issues as crucial topics of ...
  • The Exploration on the Criteria to Measuring the Human Value in the Cases of Hainan Province in China: An Interpretive Study 
    Biyu, Li; Yusof, Norzayana (Department of Marketing Management, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka., 2021)
    In the present era of information and knowledge-based economics, human has been described as the greatest asset for the development of a company. not only talents are pivotal to its innovation, but also are the source of ...
  • Capital Structure and Company Value on State-Owned Enterprises 
    Savitri, Enni; Gumanti, Tatang Ary; Abdullah, Nik Herda Nik (Department of Marketing Management, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka., 2021)
    The optimal capital structure must achieve a balance between risk and return so that it maximizes the company's value and the company's stock price. The company's value may give shareholder's prosperity to a maximum if the ...
  • Is There Consensus between Boards and IT Mgt on the Importance of IT Governance (ITG) Issues in Malaysia? 
    Mohamad, Shafi; Akbari, Syed Farhan (Department of Marketing Management, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka., 2021)
    Boards play a critical role in the governance of organisations, yet despite the continued call for improved IT Governance (ITG), there has been little research into how Boards govern IT (Van Grembergen, De Haes & Guldentops, ...
  • The Need for Enhanced Coverage of Sustainability Reporting in Tertiary Education: Perceptions of Accounting Students from Private Universities in Malaysia 
    Dhifallah, Alaa Nabil Abdulatif (Department of Marketing Management, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka., 2021)
    In the traditional system of reporting, only the financial results are discussed without focusing on the environmental and social impacts of organizational practices. However, this stance is changing with climate change ...
  • Unearthing Auditing's Impact on Financial Performance in Malaysian Organizations 
    Lim, Ai-Fen; Heng, Wei-Jien; Alshameri, Mohammed Ali Nasr (Department of Marketing Management, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka., 2021)
    Every business is expected to make long-term decisions that benefit the business, and they will rely on the financial statement at the end of the accounting period. Furthermore, a financial statement will show an organization's ...
  • Corporate Governance Practice Intention among Malaysian Small and Medium-Sized Enterprises 
    Lim, Shu Yi; Liew, Chee Yoong; Bakar, Sade Abu (Department of Marketing Management, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka., 2021)
    One of the major reasons for poor-performing Small and Medium-sized enterprises (SMEs) is poor governance. Good corporate governance (CG) practices reduce mismanagement and ensure success and sustainable growth. However, ...

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