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Recent submissions

ICARE 2022: Recent submissions

Now showing items 21-40 of 102

Impact of accounting software system towards enhancing the business performance in small and medium enterprises (SMES) in Matara district, Sri Lanka

Liyanage, H.L.T.; Perera, P.R.M.R. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

Due to the advancement of technology and the current global development trend, the majority of small and medium enterprises (SMEs) are interested in adopting computerized accounting software in reporting their regular ...
The impact of corporate social responsibility on financial performance in listed manufacturing companies – pre and during the covid 19

Kumari, P.A.D.D.; Perera, P.R.M.R. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

The concept of corporate social responsibility (CSR) has developed in the western world since the twentieth century (1950). Many organizations neglect to engage in social work and some organizations voluntarily engage in ...
The relationship between corporate social responsibility and market performance of listed companies in Sri Lanka - pre and post covid situation

Dananjali, P.D.D.; Perera, P.R.M.R. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

This study examines the relationship between Corporate Social Responsibilities (CSR) and Market Performance by comparing the Pre COVID-19 results and Post COVID - 19 results using evidence from Diversify financial companies, ...
Impact of covid-19 pandemic on the relationship between working capital management and firm performance in Sri Lankan listed hotel companies

Sandaruwan, M.M.S.; Perera, P.R.M.R. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

Especially, the COVID-19 pandemic has had a greater effect on the business world. Considering this, the purpose of this study is to determine how WCM impacted firm performance before and during the Covid-19 pandemic in Sri ...
Association between corporate governance practices and firm performance of manufacturing companies in Sri Lanka

Samanmali, I.M.S.I.; Perera, P.R.M.R. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

Effective corporate governance procedures are thought to be crucial for lowering investor risk, attracting in investment money, and enhancing company performance. However, depending on the economic, political, and social ...
Sustainability reporting and firm value of listed companies in Sri Lanka

Rajapaksha, R.M.E.W.; Perera, P.R.M.R. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

Sustainability reporting refers to the voluntary, solicited, or required disclosure of nonfinancial performance information to outsiders of the organization. Sustainability reporting is a relatively new topic in Asia, thus ...
The impact of corporate governance structure on the quality of sustainability reporting of finance sector listed companies in Sri Lanka.

Neranji, J.G.T.; Perera, P.R.M.R. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

Companies, management, and shareholders employ a set of interconnected rules known as corporate governance to regulate their behavior. One of the factors that can be used to explain the wide range of sustainability reporting ...
Non-performing loans & performance of commercial banks in Sri Lanka: comparison between pre & during covid - 19 pandemic

Silva, M.T.M.; Perera, W.T.N.M. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

The size of non-performing loans (NPLs) plays a key role in the stability of the banking sector of a country. The factors that explain the NPLs contain very important information for banks. This study aims to investigate ...
Public debt & economic growth: evidence from Sri Lanka

Rathnayake, R.W.S.K.; Perera, W.T.N.M. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

One of the primary macroeconomic indicators that determines a country's standing globally is public debt. The relationship between public debt and economic growth has been extensively studied in several countries, and the ...
Income diversification and performance of commercial banks in Sri Lanka

Nipun, A.U.G.M.; Perera, W.T.N.M. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

The general objective of this study is to investigate the impact of income source diversification on the bank performance of Sri Lankan listed commercial banks. This study covers Sri Lankan commercial banks during the ...
Effect of microfinance on profitability of commercial banks in Sri Lanka: comparison between pre & during covid - 19 pandemic

Jayasundara, M.G.C.M.K.; Perera, W.T.N.M. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

Microfinance enables small-scale financial services, such as microloans, savings, insurance, leasing and other financial services to small and medium-size entrepreneurs; Microloans are powerful development instrument that ...
The impact of working capital management on firms profitability comparison between pre covid-19 situation & during the covid-19 situation selected consumer service companies in Sri Lanka

Sandaruwani, W.G.I.; Perera, W.T.N.M. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

The profitability and liquidity of businesses are significantly impacted by working capital management, which is a critical aspect of financial management. The goal of commercial organizations is to increase shareholder ...
Relationship between investor rationality and decision making: evidence from CSE

Gamage, J.A.; Perera, W.T.N.M. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

The innovation of the financial industry has seen an increase in financial products. Individual investor-based investing activities have also become common in the Sri Lankan financial industry. Thus, financial managers ...
Relationship between tax composition and economic growth: evidence from Sri Lanka

Sewwandi, S.A.K.M.; Perera, W.T.N.M. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

Over the years, economists, policymakers, and researchers have engaged in a heated discussion about how taxes affect production growth. Whether the changes in tax composition have an effect on output growth over the long ...
Detection of relationship between earnings management and firm performance: evidence from Sri Lanka

Anosan, R.; Perera, W.T.N.M. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

Earnings management is a newer concept in the Sri Lankan context as there is abundant foreign research that could be seen for the past three decades, most of them check the impact of firm performance on earnings management ...
Prediction of financial distress of listed entities in Sri Lanka using financial ratios

Akil, M.A.M.; Perera, W.T.N.M. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

In the current nature and context in Sri Lanka, it is far more evident that the entities do suffer financial distress. Subsequently, they fail which in terms referred to as corporate failure. Corporate failure is the worst ...
The impact of corporate income tax on investment decisions: evidence from food, beverage and tobacco sector in Sri Lanka.

Sewwandi, M.S.; Perera, K.H. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

The corporate income tax regime in Sri Lanka offers many forms of assets-based investment incentives. Do corporations' investment decisions take these variations into account, and if so, how much. The research work examines ...
Impact of digital economy on tax revenue of registered taxpayers in Sri Lanka: evidence from CSE registered companies

Senarathna, W.M.I.A.; Perera, K.H. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

Economic activities pattern is currently growing exponentially and very dynamic as a result of technology penetration into each activity line. Nowadays, business activity has become mobile and even intangible, where the ...
Financial statement fraud detection with the new fraud diamond model; special reference to listed companies of material sector

Jayasekara, K.P.A.; Perera, K.H. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

Financial statement fraud scheme is the least common and most costly in comparison to asset misappropriation and corruption. Because in the form of material misstatements of financial statements are harmed the investors ...
The impact of financial management practices on the performance of small and medium enterprises in Nuwara-eliya district

Dinesh, Kumar T.; Perera., K.H. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

Small and medium-sized enterprises (SMEs) have contributed to GDP growth by embarking on innovations and boosting other economic activity. The number of Small and Medium-sized Enterprises (SMEs) in Sri Lanka is steadily ...

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