UoK Repository Home
→
Commerce and Management
→
Symposia & Conferences
→
International Conference in Accounting Researchers and Educators (ICARE)
→
ICARE 2021
→
Recent submissions

ICARE 2021: Recent submissions

Now showing items 21-40 of 126

Nexus of Intellectual Capital and Firms’ Performance

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

Intellectual capital can recognize as a set of resources, capabilities, competences that directs organizational performance and value. Intellectual capital held and created by those human resources to manage it in a manner ...
Impact of Board Structure on Financial Performance - Evidence from Commercial Banks in Sri Lanka

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

Good Corporate Governance Practices are regarded as important to reduce the risk for investors, attracting investment capital and improving the performance of companies. The boards of directors play a critical role in ...
The Determinants of Integrated Reporting Quality: Special Reference to Listed Financial Institutions in Sri Lanka

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

The stakeholders paid greater attention to the integration of financial and nonfinancial information due to the global financial crisis in 2007. In order to provide value-relevant information relating to both financial and ...
The Impact of Corporate Governance on Firm Performance: Evidence from Listed Finance Companies in Sri Lanka

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

Corporate governance has become a popular discussion topic in developed countries as well as developing countries due to numerous corporate failures, scandals and frauds occurred around the world. In the existing literature, ...
Firm Characteristics and Level of Integrated Reporting Adoption: Evidence from Listed Companies in Sri Lanka

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

Integrated Reporting (IR) has become a new reporting dimension in financial reporting. IR adoption among Sri Lankan companies are also increasing trend. Although Adoption of Integrated Reporting is not mandatory requirements ...
The Impact of IFRS Adoption on Value Relevance of Accounting Information: Empirical evidence from Listed Commercial Banks in Colombo Stock Exchange

Hallala, D.S.L.; Wijekoon, W.M.H.N. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)

The study examines the impact of IFRS adoption on value relevance of accounting information by comparing the association between accounting measures and market values of listed commercial banks in Colombo Stock Exchange. ...
Corporate Governance and Financial Distress: Evidence from Listed Companies in Sri Lanka

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

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 ...
Board Characteristics & Integrated Reporting Quality – Evidence from Listed Companies in Sri Lanka

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

Integrated reporting is the most recent innovation in the world of corporate reporting. It's a tool that can more accurately represent a company's ability to build value over time. In recent years, both professional and ...
Corporate Governance and Capital Structure of Listed Companies in Sri Lanka

Dalugama, D.M.S.R.; Wijekoon, W.M.H.N. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)

Firms should attempt to determine the optimal capital structure that causes the maximization of firm’s value. The primary objective of this research is to empirically examine the effect of the corporate governance on capital ...
Characteristics of Female Directors and Earnings Management: Evidence from Sri Lanka

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

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 ...
Impact of Integrated Reporting on Firm value: Evidence from Listed Companies in Sri Lanka

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

The study examines the impact of integrated reporting on firm value of listed companies in Sri Lanka. Integrated reporting increases the quality of information and provides more insight to generate value over time. Although ...
Firms’ Internal Audit Function and Quality of Its Financial Reporting in Sri Lankan Listed Companies

Sangeeth, H.A.N.; Sujeewa, G.M.M. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)

The purpose of this paper is to investigate the relationship between firms’ internal audit function and the quality of its financial reporting. The paper uses questionnaires sent to internal audit departments in listed ...
The Influence of the Audit Report and the Audited Financial Statements on the Financial Performance of the Listed Companies in Sri Lanka

Sandaruwani, K.G.C.; Sujeewa, G.M.M. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)

Every rational investor often tempted to spiral up their wealth by taking efficient and effective investment decisions based on relevant and faithfully represented financial information. Therein study aims to examine the ...
Determinants of Risk Management Disclosures in Listed Companies in Sri Lanka

Ravindi, N.G.T.N; Sujeewa, G.M.M. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)

Risk is an inseparable and unavoidable part of any organization. The purpose of the study is to investigate the determinants of risk disclosures in Listed Companies in Sri Lanka by referring to the annual report for the ...
The Impact of Bank Ownership Type on Financial Performance in Licensed Commercial Bank in Sri Lanka

Piyarathna, W.H.N.; Sujeewa, G.M.M. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)

The performance of licensed commercial banks is being impacted by the ownership structure. The purpose of this paper is to investigate the performance of licensed commercial banks which influenced by ownership type. In ...
The Impact of Capital Structure on Financial Performance of Service Sector in Colombo Stock Exchange

Maduwanthi, P.D.T.W.; Sujeewa, G.M.M. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)

Capital structure is one of the important factors in deciding financial performance of a business. This study is carried out to investigate the impact of capital structure on financial performance with special reference ...
The Impact of Audit Quality on Earnings Management: Evidence from Listed companies in Sri Lanka

Madhushani, H.G.I.; Sujeewa, G.M.M. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)

Earnings Management (EM) is related to the manipulation of reported income through accounting practices and decisions. With the occurrence of numerous financial collapses and failures, those have been challenged to the ...
The Determinants of Financial Institutions Profitability A Study on the Banking and Non-Banking Financial Institutions in Sri Lanka

Koswatta, K.M.S.M; Sujeewa, G.M.M. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)

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 ...
The Empirical Relationship Between Board Involvement, Board Structure and the Financial Performance of Non - Financial companies in Colombo Stock Exchange (CSE)

Herath, P.P.M.S; Sujeewa, G.M.M. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)

Board structure is one of the most important mechanisms of corporate governance, which would result in improved the financial performance of the organizations. The purpose of this study is to identify the empirical ...
Impact of Audit Quality on Firms’ Financial Performance

Kumari, T.H.P.S; Sujeewa, G.M.M. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)

Financial reporting is essential in communicating reliable information about the business to the stakeholders and a significant tool in evolving corporate legitimacy while managing affairs with stakeholders. The financial ...

Recently added

ICARE 2021: Recent submissions

Search Digital Repository

Browse

All of DSpace

This Collection

My Account