The main Purpose of this research is to study the effect of auditor’s opinion and audit firm size on the value relevance of accounting information of the companies listed on the Colombo stock exchange during the years ...

Corporate governance mechanism gained considerable attention during past two decades as corporate scandals have taken place in the world. Some corporate failures in Sri Lanka made introduction to corporate governance ...

Organizations can decide what should be disclosed and what should be left out of their sustainability report, and this decision is made by the board of directors. Prior studies have found different types of relationships ...

Use of Computerized Accounting Systems (CAS) are popular among business entities since they provide with numerous advantages such as speed, accuracy, legibility, efficiency, up-to-date information, cost savings etc. However, ...

This study investigates the impact of female directors on earnings quality in a developing country which has patriarchal emerging society and a considerable gender equality gap. An analysis of previous research reveals ...

Internet Banking offers banks a new frontier of opportunities and challenges in the contemporary global banking market. The demand for internet banking in Sri Lanka is relatively low despite the recent improvements of ...

The purpose of this research is to examine the influence of corporate governance on financial distress of listed companies in Sri Lanka. An analysis of literature reveals that dearth of studies available in the context of ...

The issue of corporate governance has risen in prominence while the confidence of the private sector has grown world-wide. The Asian Economic Crisis (1997) further pointed out why the issues of transparency and accountability ...

The financing mix of long-term debt and equity is known as capital structure in corporate finance and capital structure decisions are a key issue in a firm’s financial strategy. The optimal capital structure indicates the ...

Financial Institutions plays a major role in providing better financial services in any economy. Profitability of the financial institutions has become vital for financial stability. The purpose of this paper is to investigate ...