With the increased number of frauds taking place in the corporate world regulators and policymakers around the world have been making attempts avoid or reduce the frauds. Implementation of corporate governance code can be ...

Corporate annual reports are continuously getting important in external reporting. The chairman statement is one of leading section of annual report that provides information beyond what is required by legislative. It is ...

The impact of dividend announcements on share prices has become a contentious issue in the extant literature over the years since it has not been sufficiently investigated. Further, it is evident that different results ...

The banks have a responsibility for Socio -Economic and Environmental progress of a country. Yet, Banks have been neglecting their Societal and Environmental responsibilities and achieving only gains in Economic areas. ...

The capital structure determinants include observable and unobservable components. Under the unobservable component, CEO characteristics are vital since CEOs are the topmost level managers who have significant influential ...

Initial public offering is an essential milestone for a company. It has been identified that past studies have not captured the time lag between the end date of the subscribing period, the first trading day and account for ...

With the emerge of behavioral Finance theories based on psychology which attempts to understand how the emotions and biases of human can influence investor behavior in decision making process. Behavioral Finance theories ...

Corporate Social Responsibility (CSR) and Corporate Governance (CG) being the two folds of the same coin, conceding the good practices undertaken on the good CG becomes the critical feature of CSR. Hence, it is more likely ...

Sri Lanka has had a trade deficit for over two decades, and it is critical to determine which factors contribute significantly to the current deficit. The majority of the existing studies attempting to explore the determinants ...

The introduction of Integrated Reporting Framework by IIRC addressing the need of governing the disclosure of Non – Financial information in corporate annual reports significantly enhanced the accounting information’s value ...