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Recent submissions

ICARE 2021: Recent submissions

Now showing items 1-20 of 126

The Impact of the Credit Policy on the Profitability of the Listed Food, Beverage, and Tobacco Companies in Sri Lanka

Jayasiri, H.D.B.C; Perera, K.H. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)

It is evident that the decisions regarding the trade credit policy are much vital on behalf of the profitability and performance of a company. This study considered the effects of trade credit policy on profitability of ...
Impact of Related Party Transaction Disclosure on Firm Valuation: Evidence from Licensed Finance Companies Listed in Colombo Stock Exchange Sri Lanka

Muthukuda, M.W.A.P.; Perera, K.H. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)

This study was conducted to identify the impact of related party transaction disclosure on firm valuation for Licensed Finance Companies (LFCs) listed in Colombo Stock Exchange (CSE) Sri Lanka. Related party disclosures ...
The Impact of Intellectual Capital and Financial Performance in Sri Lankan Banks

Sandaruwan, D.G.S.; Perera, K.H. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)

The main purpose of this paper is to examine the impact of Intellectual Capital (IC) on financial performance of Sri Lankan banks. The Value-Added Intellectual Capital coefficient (VAIC) approach developed by Pulic (2000) ...
The Impact of Assets Liability Management on the Financial Performance of the Licensed Commercial Banks in Sri Lanka

Madhushani, W.I.; Perera, K.H. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)

The Banking sector in Sri Lanka is one of the most dynamic and vibrant sectors of the economy. The commercial banks are influenced by various types of risks and discrepancies which directly impact to the short-term and ...
Stakeholders’ Perception on Auditors’ Role and Its Impact on Audit Expectation Gap, with Special Consideration to Licensed Commercial Banks in Sri Lanka

Prawanth, S.; Perera, K.H. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)

External auditor is an individual third party who express an independent opinion on the financial statements in accordance with the Sri Lanka Financial Reporting Standards (SLFRS), Sri Lanka Accounting Standards (LKAS) and ...
Corporate Governance and Timeliness of Audited Financial Statements: Evidence from Listed Material Companies in Sri Lanka

Withanachchi, R.S; Kawshalya, M.D.P. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)

The timeliness of companies audited financial statements is regarded as to a significant aspect influencing the usefulness of information available to external users for decision making process. The shorter the audit report ...
The Impact of Board Characteristics on Financial Reporting Quality: Evidence from Listed Companies in Sri Lanka

Silva, D.P.A.M.S.; Kawshalya, M.D.P. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)

The generation of quality financial or earnings information depends on a whole set of governance mechanisms in the organization. The board of directors, as the responsible party the core of corporate governance (CG), will ...
Auditor’s Opinion, Auditor’s Size, and Value Relevance of Accounting Information

Saran, V.; Kawshalya, M.D.P. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)

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 ...
The Audit Committee Characteristics and Earnings Quality of Public Listed Companies in Sri Lanka

Rathnayake, M.L.M.L .; Kawshalya, M.D.P. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)

This study examines the impact of Audit Committee Characteristics on Earnings Quality of Public Listed Companies in Sri Lanka. Several prior studies have examined this relationship in developed countries. There appears to ...
Predicting Auditors’ Opinions Using Financial Ratios and Non-Financial Metrics; Evidence of The Listed Food, Beverage and Tobacco Companies in Sri Lanka

Ranasingha, R.A.R.N.; Kawshalya, M.D.P. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)

The purpose of this study is to investigate the extent to which a model based on financial and non-financial variables predicts auditors’ decisions to issue qualified audit reports in the case of companies listed on the ...
The Impact of Fair Value Estimates on External Audit Fees: Evidence from Listed Banks and Finance Companies in Sri Lanka

Madhushani, V.P.P.; Kawshalya, M.D.P. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)

Fair value measurement has been considered as vital aspect in the preparation of financial statements and in auditing such financial statements. Since, the ever-increasing use of Fair value accounting is more useful for ...
The Impact of Covid-19 Pandemic on Financial Soundness of Listed Companies in Sri Lanka: An Application of Altman’s Model

Basnayaka, B.M.T.S.; Kawshalya, M.D.P. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)

The financial position of listed companies is an issue that every stakeholder is concerned about very much. Therefore, investment decisions of the investors are based on the companies’ financial position. The management ...
The Effect of Inventory Management Practices on Financial Performance of Listed Material Sector Companies in Sri Lanka

Dileshana, P.K.A.U.; Kawshalya, M.D.P. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)

The material manufacturing sector companies have a significant concern over its inventory management and financial performance. Accordingly, it is important to identify the impact of inventory management on financial ...
The Impact of Financial Reporting Quality on Audit Opinion: Evidence from Listed Companies of Sri Lanka

Fernando, W.W.U.L.; Aruppala, W.D.N. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)

Type of audit opinion is important for all stakeholders; A lot of stakeholders’ decisions depend on the financial figures presented and disclosed by the management of the relevant firm. Stakeholders, mainly shareholders ...
Determinants that Influence the Funding of SMEs And Analyzing Its’ Impact on SMEs’ Performance: Evidence from SMEs in Anuradhapura District

Wijerathna., K.G.D.M.; Aruppala, W.D.N. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)

This study attempted to identify the capital structure determinants and its impact for the financial performance of Small and Medium Enterprises in Sri Lanka. This research based on primary data from the small and medium ...
Impact on Macroeconomic Variables on Share Price: Evidence from Sri Lanka

Thilakarathna, R.M.N.T.; Aruppala, W.D.N. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)

This study examines the relationship between macroeconomic variables and Sri Lanka stock prices regards the five factors which are real GDP growth rate, Change in Colombo Consumer price index (Inflation rate), interest ...
Determinants of Capital Structure of Commercial Banks in Sri Lanka

Senarathna, A.T.M.; Aruppala, W.D.N. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)

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 ...
Impact of Accounting Information Systems on Organizational Performance of Manufacturing Sector

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

Accounting information system (IAS) is a system which provides the vital information for planning, organizing, directing, leading and control on the activities of the organization. It is mainly used to gather, store, direct, ...
Board Composition and Its Effects on the Financial Performance of Listed Companies in Sri Lanka

Gunathilake, K.S.; Aruppala, W.D.N. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)

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 ...
Impact of Industry 4.0 on the Accounting Profession

Dharmasena., I.P.N.; Aruppala, W.D.N. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)

The world of technology is rapidly changing and evolving. It has positive and negative consequences on every sector of the world, directly or indirectly. Businesses are undergoing a number of obvious changes due to ...

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