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Browsing ICARE 2022 by Issue Date

Browsing ICARE 2022 by Issue Date

Now showing items 1-20 of 102

The relationship between public debt and economic growth evidence from Sri Lanka

Kumari, K.W.P.P.; Abeywardhana, D.K.Y. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

At present, Sri Lanka is suffering from the disease of economic decline. For that Sri Lankan Central Bank give a massive support to treat for the illness through correct monetary and physical policy to the blood of Sri ...
Influence of monetary policy on bank performance in Sri Lanka

Divanjana, J.D.N.; Abeywardhana, D.K.Y. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

At present, Sri Lanka is suffering from the disease of economic decline. For that Sri Lankan Central Bank give a massive support to treat for the illness through correct monetary and physical policy to the blood of Sri ...
The impact of credit risk on bank profitability: with special reference to Sri Lankan commercial Banks

Wickramasingha, M.P.; Abeywardhana, D.K.Y. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

Credit granting is one of the main incomes generating activity in commercial banks. The risk related to credit affects the profitability of the banks. A number of researches have also revealed that there is a powerful ...
The relationship between specific business characteristics and the disclosure of sustainability reporting. evidence from: listed food, beverage, and tobacco companies in sri lanka

Kashini, S.A.K.K.; Tilakasiri, K.K. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

In today’s dynamic and challenging business environment, most of the business organizations do not provide full information on companies’ overall performance as demanded by various parties. Most stakeholders are currently ...
impact of sustainability reporting on firm financial performance of listed manufacturing companies in sri lanka during pre and post covid 19.

Alagiyawanna, A.M.A.S.N.; Tilakasiri, K.K. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

Sustainability reporting (SR) is the disclosure of environmental, social and governance (ESG) goals. It is not a mandatory requirement of many countries as well as Sri Lanka. Although, GRI guidelines are not mandatory ...
The impact of interest rate fluctuations on financial performance; evidence from commercial banks: a comparative study of pre and post covid- 19

Gunawardhana, R.M.I.U.; Tilakasiri, K.K. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

The objective of this study is to evaluate the impact of interest rate fluctuations on the Financial Performance of Commercial banks. Thus, annual data of ten years from 2012 to 2022 has been taken for 10 listed commercial ...
The impact of sustainability reporting on firms’ financial performance in pre covid-19 and post covid-19 period: evidence from hotel industry in sri lanka

Amalika, O.; Abeywardhana, D.K.Y. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

The purpose of this study is to review the literature on the impact of business sustainability on financial performance of 30 listed hotels in Sri Lanka. The prior research findings indicate a positive relationship between ...
The relationship between dividend pay-out and firm performance: empirical evidence from listed manufacturing firms in sri lanka

Ariyasingha, M.A.C.; Tilakasiri, K.K. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

Manufacturing firms play a vital role in Sri Lankan economic development through generating gross domestic product. So that dividend payout is directly related with firm performance of the manufacturing firms. Therefore, ...
Impact of accounting information system on business performance of listed manufacturing companies in sri lanka

Nimali, N.G.A.; Tilakasiri, K.K. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

This study’s main goal is to examine how accounting software affects the financial performance of listed industrial companies in Sri Lanka. In order to determine the advantages resulting from the integration of accounting ...
Cultural relevance to sustainable reporting in Asian and European banking

Dhananjaya, S.D.B.; Tilakasiri, K.K. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

The foundation of creating a corporate sustainability environment is sustainability reporting. This research study mainly focuses on how does cultural relevance impact sustainability reporting in Asian and European banks? ...
The impact of sustainability reporting practices on earnings management in listed companies in sri lanka: pre and during the covid-19 situation

Sandakelum, E.A.I.; Tilakasiri, K.K. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

The main objective of this study was to evaluate the impact of sustainability reporting practices on the earnings management of companies that are listed on the Colombo Stock Exchange (CSE), under the best sustainability ...
The practice of data analytics for fraud detection in sri lankan finance companies

Hathurusinghe, N.H.; Abeywardhana, D.K.Y. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

This study aims to assess the use of Data analytics for fraud detection of Finance companies in Sri Lanka. Finance institutions spreading their branches over multiple areas by providing more functionality to its customers ...
Analyzing the impact of corporate social responsibility on corporate financial performance in covid-19 pandemic period: evidence from CSE listed companies in Sri Lanka

Thenuwan, D.M.D.; Tilakasiri, K.K. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

The concept of Corporate Social responsibility is an important area to discuss in Sri Lankan corporate sector. Therefore, this study is mainly focused to examine the impact of the Corporate Social Responsibility activities ...
Sustainability reporting disclosures and its impact on firms’ financial performance: a comparative study between banking industry and insurance industry companies in the Colombo stock exchange in Sri Lanka

Jayarathne, K.G.T.D.; Tilakasiri, K.K. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

Sustainability reporting integrates the organizations’ economic, environmental and social performance towards achieving better financial performance and also it has become a topical issue due to the inadequacy of a definitive ...
Audit quality and its impact on earnings management: evidence from public listed companies in sri lanka

Thalangama, T.A.T.W.; Karunaratne, W.V.A.D. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

A strong and well-functioning auditing process can mitigate the manipulation of the company’s earnings and performance. Even though companies present excellent earnings growth in their audited financial statement, it arises ...
Working capital management and firms’ financial performance: with special reference to the listed non-financial companies during covid-19 and economic crisis period in Sri Lanka

Wijayadasa, W.L.S.R; Karunaratne, W.V.A.D. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

The prime goal of most businesses is to enhance the wealth of their shareholders. For that purpose, working capital and profitability play a vital role. The operation of the business and the proper management of working ...
The impact of corporate social responsibility disclosure quality on financial performance: with special reference to the listed companies in Sri Lanka

Botheju, W.H.D.; Tilakasiri, K.K. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

The purpose of this study is to investigate the effect of Corporate Social Responsibility Disclosure Quality on Financial Performance. In parallel, the study focuses on several objectives; to assess the level of adoption ...
Implications of accounting outsourcing decision: evidence from SMES in Sri Lanka

Udara, J.D.N.; Tilakasiri, K.K. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

Decision of outsourcing is a make or buy decision that an organization decides to purchase previously they have made or a service that was performed in house. When studying about the accounting outsourcing practice it can ...
The impact of intellectual capital on firms’ financial performance: a comparison between banking sector and diversified financial sector in Sri Lanka.

Maddumage, M.K.I.H.; Tilakasiri, K.K. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

Intellectual Capital is a value-creation concept that plays an important role in performing firms’ financial performance. The purpose of this study is to evaluate the moderating effect of the industry sector on the ...
Corporate sustainability reporting and its impact on firm value; evidence by public listed companies in sri lanka

Mihiradha, K.A.D.I.; Karunaratne, W.V.A.D. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

In the past few years, the adaptability of sustainability reporting has increased because companies should be responsible for the impact of their company activities on the environment. Hence most business organizations pay ...

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Browsing ICARE 2022 by Issue Date

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