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Browsing ICARE 2021 by Issue Date

Browsing ICARE 2021 by Issue Date

Now showing items 1-20 of 126

The Effect of Corporate Governance on Carbon Emission Disclosures – Evidence from Environmentally Sensitive Listed Companies in Sri Lanka

Randunu, M.P.M.P.; Wijekoon, W.M.H.N. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)

There has been a global consensus that carbon emission is the main cause of global warming and climate change, which can have an increasing global problem due to business activities and behavior. The objective of the study ...
Factors Affecting Job Satisfaction of Trainee Auditors: Special Reference Undergraduates of Faculty of Commerce & Management Studies at University of Kelaniya

Bopearachchi, A.I.P.; Madurapperuma, M.W. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)

Employees are an organization's backbone. Employee happiness has been critical in recent years in terms of developing and achieving any organization's goals and objectives. Trainee auditors are the newest generation of ...
Effect of the auditor’s behavioral and individual characteristics on Integrated reporting quality: Evidence from Sri Lankan companies

Thineshkarth, S.; Lakshan, A.M.I. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)

Integrated Reporting (IR) represents the most recent evolution of the corporate reporting movement. The purpose of this paper is to examine the effect of the auditor’s behavioral and individual characteristics on the ...
Impact of Cash Conversion Cycle on Company Profitability: Evidence from Listed Manufacturing Companies in CSE in Sri Lanka

Apsara, W.J.K.V.T; Tilakasiri, K.K. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)

Cash conversion cycle is the most important and significant of working capital management (WCM). Companies always pay their attention improve their profitability and keep becoming liquidity in a firm. Every organization ...
The Impact of Electronic Banking on Financial Performance of the Listed Commercial Banks in Sri Lanka

Rathnayaka, R.M.N.K; Karunaratne, W.V.A.D. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)

With the current epidemic situation, communication and technology are making a significant contribution to the sustainable development of economies worldwide. The banking and financial industries are now at the tipping ...
The Impact of SLFRS 15 Revenue from Contracts with Customers on Profitability of Sri Lankan Listed Companies

Hansamali, K.M.I; Ariyarathna, J.M.D. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)

This study investigates the impact of applying SLFRS 15 standard on profitability on Telecommunication, Capital goods and Retailing sectors of Sri Lankan Listed companies in Colombo Stock Exchange. This study address three ...
Impact of Individual Perception on Online Purchasing Intention; (With Special Reference to Executive Level Banking Employees in Kurunegala District)

Balasooriya, B.M.M.P; Munasinghe, M.A.T.K. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)

With the advancement of technology, online shopping has evolved attracting a quite large number of customers towards online purchasing. A number of studies in several countries reveals about factors affecting online ...
The Impact of Capital Structure on Firm Survival during the Covid – 19 Pandemic in Sri Lanka

Sewwandi, H.Y.R.; Abeywardhana, D.K.Y. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)

The Covid – 19 has redefined the world operation. Specially Covid – 19 pandemic shows a significant impact on the business field. Accordingly, this study aims to investigate the impact of capital structure on firm survival ...
Impact of Training and Development on Job Performance of Public Sector Commercial Banks in Uva Province Sri Lanka

Sithara, T.M.S.S.; Gunasekara, U.L.T.P. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)

The objective of this study is to determine the impact of Training and Development on Employee Job Performance of public sector commercial banks in Sri Lanka. There is a lack of sufficient empirical evidence regarding the ...
Board Financial Expertise and Dividend Paying Behavior of Sri Lankan Firms

Karunarathna, W.D.N.K.; Abeywardhana, D.K.Y. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)

Dividend behavior is most debatable and inconclusive issue in the corporate finance. Various theories and studies have been developed based on the dividend behavior issues but still the dividend is an unresolved corporate ...
Detecting Financial Statement Frauds Using Beneish Mscore Model Evidence from Sri Lanka

Nimhan, K.A.R.; Abeywardhana, D.K.Y. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)

Financial statement manipulation refers to the practice of using creative accounting treatments to make a company’s financial statements reflect what the company wants its performance to look like rather than its actual ...
The Impact of Debt Maturity on the Relationship between Financial Leverage and Future Financing Constraints

Sandeepa, H.J.M.; Abeywardhana, D.K.Y. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)

The prior literature pay less attention to the effect of debt maturity on the relation between leverage and financing. To fill this gap, this study aims to investigate the impact of debt maturity on the relationship between ...
The Effect of Firm Size on Financial Leverage: Evidence from Sri Lanka

Siriwardana, D.B.; Abeywardhana, D.K.Y. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)

Leverage is simply the amount of debt used to finance assets by a company. Firm size, profitability, tangibility, and firm age are some factors that influence financial leverage. Among these, one of the most important ...
The Impact of Dynamic Trade-Off Theory on Capital Structure Decisions of Listed Companies in Sri Lanka

Madhushan, H.A.S.; Abeywardhana, D.K.Y. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)

Dynamic trade-off theory proposes that firms may deviate from their target capital structure but they will exhibit an adjustment behavior towards that target. The Objective of this study is to adjust Listed Company’s ...
The Impact of Exchange Rate Movements on Stock Price Volatility: Evidence from Sri Lanka

Fernando, W.M.A.; Abeywardhana, D.K.Y. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)

Exchange rates, earnings reports and dividend announcements and its impact on stock prices is a phenomenon studied vastly by many researchers. The focus of this study is to identify the impacts of exchange rates, earnings ...
Ownership Structure and Capital Structure: Evidence from Sri Lanka

Gayasha, K.A.D.S.; Abeywardhana, D.K.Y. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)

This paper discusses one of most significant topics in finance, ownership structure and capital structure. The focus of this article on the impact of ownership structure on capital structure of listed companies in Sri Lanka ...
Impact of Credit Rating on Capital structure: with Special Reference of Banking Sector in Sri Lanka

Gamage, N.D.; Abeywardhana, D.K.Y. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)

Credit Rating is used to determine credit worthiness. Capital structure plays the most significant role in the firm’s financial decision making. The main purpose of this research is to measure the impact of credit Rating ...
Firm Growth, Access to Capital Markets and Financial Structure: Evidence from Listed Firms in Sri Lanka

Madushanka, E.R.N.R.; Abeywardhana, D.K.Y. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)

This study investigates the financial structure of listed firms with an emphasis on growth and access to capital markets. Focus of this study is on how the company's growth and capital market access affects the company's ...
Moderating Effect of Corporate Governance on the Relationship Between Corporate Social Responsibilities and Firm Financial Performances in Sri Lanka

Muthumalika, K.D.S.; Thilakasiri, K.K. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)

With the growing competition in the business world, firms adopt different strategies to stand against the competitors and survive in the market. Corporate social responsibility (CSR) being one of the key area of concerns, ...
Causal Relationship between Macro Economic Variables and on Firms Profitability. Evidence from: Banking Sector in Sri Lanka

Biyagama, M.D.; Thilakasiri, K.K. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)

Banks play a vital role in Sri Lanka's financial system because they provide the entire economy with liquidity while changing the risk characteristics of assets. The performance of commercial banks can be affected by ...

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