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Recent submissions

ICARE 2021: Recent submissions

Now showing items 41-60 of 126

Determinants of Disclosure of Key Audit Matters in Listed Companies in Colombo Stock Exchange

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

Key Audit Matters means, those matters that, in the auditor’s professional judgment, are of most significant in the audit of the financial statements of the specified period. The purpose of this study is to investigate the ...
Determinants of Strategy Disclosure Quality in Integrated Reports of Listed Companies in Sri Lanka

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

Investors and other stakeholders are interested in strategy disclosure as part of integrated reporting (IR). Strategy disclosure can be seen as vital information for decision-making. Disclosure of just financial information ...
Impact of Integrated Reporting adoption on Firm Value of Listed Companies in Sri Lanka

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

Traditional accounting practices became less effective with the time being tosatisfy stakeholders’ expectations. Integrated Reporting (IR) is the latest reporting innovation to eliminate the shortcomings of the traditional ...
The Relationship between Sustainability Reporting and Firm Performance: An Analysis of Sri Lankan Listed Companies

Madhushani, K.M.G.T.; Lakshan, A.M.I. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)

Sustainability reporting (SR) and firm performance (FP) are the two factors that essential to be studied in recent years. SR is the process whereby companies disclose their economic, environmental and social impacts on ...
Impact of Integrated Reporting on Corporate Performance in Sri Lanka

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

Integrated reporting (IR) has become a new reporting dimension in current financial reporting area. It is a concise communication about an organization’s strategy, governance, performance and prospects in the context of ...
Nexus of Firm Characteristics and Sustainability Reporting Disclosures

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

A sustainability report is a report published by an enterprise about the economic, environmental and social impacts caused by its everyday activities. This study investigates the relationship between sustainability reporting ...
Identifying the Impact of Integrated Accounting System Efficiency on the Organizational Performance in Sri Lanka

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

The main purpose of this study is to identify the impact of Integrated Accounting System efficiency on the organizational performance with reference to Ceylon Electricity Board. hypotheses were developed to achieve the ...
The Effect of Corporate Governance Characteristics on Corporate Social Responsibility disclosures of public listed companies in Sri Lanka

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

Corporate Social Responsibility is an important part of the business environment. Nowadays, it becomes an important communication mechanism between the company stakeholders and investors. The purpose of this research is ...
Firm-Specific Characteristics and Quality of Integrated Reports – Evidence from Listed Non-Financial Companies in Sri Lanka

Hulugalla, W.M.D.M.K.; Lakshan, A.M.I. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)

Disclosure quality is momentous for all listed entities since they involve in the issue of shares to the general public. In recent years, attention to the new integrated reporting (IR) tool has grown in both academic and ...
Impacts of Environmental Practices on Firms’ Performance – Evidence from Listed Companies in Sri Lanka

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

The importance of environmental practices for a firm's performance and production strategy has been increasing at an unprecedented level across the globe. Sri Lankan government has also introduced such policies with adoption ...
Sustainability Reporting & Firms’ Economic Performance: Evidence from Listed Companies in Sri Lanka

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

Sustainability reporting enables (SR) organizations to consider their impacts on a wide range of sustainability issues. This enables them to be more transparent about the risks and opportunities they face. A sustainability ...
The Impact of Sustainability Reporting on Financial Performance Evidence from Listed Companies in Sri Lanka

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

With the United Nations emphasis on sustainable development goals, corporates around the world increasingly report on sustainability performances and commitments. At present most corporates in Sri Lanka tends to adopt this ...
Financial Service, Internal Audit, Fraud Management, Organizational Status, Internal Audit Competence,

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

Environmental issues are one of the most crucial global concerns the world has currently to address and which has become most critical recently. To respond to higher consumer awareness about the seriousness of environmental ...
Internal Audit and Fraud Management in the Financial Services Sector Based on Sri Lanka

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

"This can't happen here," - a reality? Fraud can happen anywhere. In the modern era, organizations are more concerned about internal audits as well as external audits because to minimize financial abuse. Internal auditing ...
The Effect of Corporate Social Responsibility on Customer Loyalty: A Study on Sri Lanka Telecom PLC

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

Corporate Social Responsibility is used by many organizations as a marketing tool and Customer loyalty is one of the most essential consumer behaviors that companies seek to influence. Organizations are not well aware of ...
Impact of Accounting Practices on Performance of the Small & Medium Enterprises: Evidence from Colombo District

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

Small and Medium Enterprises are an important segment in many countries including Sri Lanka, due to its contribution towards the economic growth. Accounting can play a major role in SMEs successes as it does for corporates. ...
Non – Performing Loans Determinants and Impact of Covid-19: Evidence from Banking Sector in Sri Lanka

Madhushan, S.A.H.; Munasinghe, M.A.T.K. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)

Non-performing loans (NPLs) are considered as a critical factor affecting bank credit policies and credit performance. This study aims to investigate on Non- Performing Loan (NPL) determinants in Sri Lankan banking sector. ...
The Impact of Corporate Governance Characteristics on Environmental Disclosure Level – Evidence From listed Companies Sri Lanka

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

In the twenty-first century, environmental accounting and reporting has become a critical component of a company's external information system. Companies have been influenced to operate in an environmentally responsible ...
The Relationship between Corporate Social Responsibility and Firm Performance; Evidence from Licensed Commercial Banks in Sri Lanka

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

Organizations continually report on corporate social performances and existing studies provide evidence of the relationship between CSR and firm performance. However, CSR disclosures and its influence on bank performance, ...
The Impact of Sustainability Reporting on Company Financial Performance in Different Industry Sectors – Evidence Form Listed Companies in Sri Lanka

Jayasinghe, S.H.; Munasinghe, M.A.T.K. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)

Sustainability reporting has become a trend in recent years. Sustainability report reveals non-financial information on three elements which are Environmental performance, Economic performance, and social performance. This ...

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