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Recent submissions

ICARE 2022: Recent submissions

Now showing items 41-60 of 102

Ownership structure impact on earnings management: evidence from industrial sector companies in Sri Lanka

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

To eliminate costs arising from agency problem, entities are using various methods like issuing shares for managers, directors, etc. Through that an entity would be able to eliminate conflicts between directors and ...
The impact of internal audit practices on financial performance of banking, finance and insurance companies in Sri Lanka

Alagiyawanna, A.M.U.D.; Perera, K.H. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

Appropriate internal audit practices help to enhance the financial performance efficiency. Internal audit is considered as the backbone supporting the accounting function of an organization. It supports to produce quality ...
Impact of accounts maintenance on business performance of small and medium scale enterprises in Sri Lanka

Chaturanga, H.H.N.; Perera., K.H. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

Keeping up Accounting Records includes a procedure that is trailed by Accountants and accounting staff in preparing crude money-related information into yield data advice regarding financial statements. Small and medium ...
Factors affecting share price volatility

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

The stock market plays an important role in Sri Lanka’s economy. Because investors primarily focus on the price of shares as share price is a crucial factor in their investment decision. This study aims to investigate the ...
Detecting the probability of financial statement fraud due to earnings manipulation -evidence from listed companies in Sri Lanka

Wijesuriya, M.W.A.D.T.R.; Kaushalya, M.D.P. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

This study aims to investigate the probability of detecting financial statement fraud due to earnings manipulation in listed companies in Sri Lanka. Fraudulent financial reporting is one of the emerging topics in Sri Lanka ...
The impact of corporate governance on preventing the likelihood of fraudulent financial reporting: evidence from listed companies in Sri Lanka.

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

Being a developing nation, the financial reporting quality of businesses have become extremely important to attract investments specially in the listed companies in Sri Lanka. On the other hand, financial reporting fraud ...
The impact of earnings management on dividend policy with the moderating effect of corporate governance evidence from listed companies in Sri Lanka

Hewavitharana, N.D.; Kaushalya, M.D.P. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

This study is conducted to examine the impact of earnings management on dividend policy with the moderating effect of corporate governance of listed companies in Sri Lanka. Dividend policy is a widely addressed topic in ...
The impact of corporate governance on earnings management in listed companies in Sri Lanka

Weerasooriya, M.A.E.K.; Kaushalya, M. D. P. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

Earning management is a very important indicator to any organization as some managers manipulate earnings and the financial statements do not present according to the true and fair value. This study’s objective is to analyse ...
The effect of social and intellectual capital on frauds: evidence from listed companies in Sri Lanka

Chathuranga, M. P. S.; Kaushalya, M. D. P. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

This study aims to assess the relationship between intellectual and social capital and financial statement fraud of Sri Lankan. In other words, this paper seeks to answer the question of “whether the intellectual and social ...
Determinants of internet banking adoption in Sri Lanka

Mohotti, D.S.W.C.; Aruppala, W.D.N. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

Today, the banking industry is essential for managing financial assets and offering financial services. All banks implement some new technical breakthrough for its institution as a result of the evolution of information ...
The impact of electronic banking on financial performance of Sri Lankan banks

Gamage, C.J.; Aruppala, W.D.N. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

Electronic banking is a product of e-commerce in the banking field. In Electronic banking, source documents and records exist in digital format instead of a manual accounting system. This concept is adopted at an international ...
Impact of accounting information system (AIS) on organizational performance. a study of SMES in the southern province, Sri Lanka

Wijeweera, P.W.; Aruppala, W.D.N. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

In recent times, the business environment has been constantly changing due to rapid technological changes. In this scenario, the composite and impulsive business dynamics play a significant role of Accounting Information ...
Determinants of women entrepreneurs’ success: a study of small-and medium-sized enterprises in Sri Lanka

Perera, P.A.K.P.; Aruppala, W.D.N. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

Women in today's era are recognized as successful entrepreneurs through their passion, qualities and abilities for strong economic development. In Sri Lanka women entrepreneurs, especially in small and medium-sized ...
Internal factors affecting the profitability of public sector banks in Sri Lanka

Nawarathna, R.G.N.M.; Aruppala, W.D.N. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

A country's population can benefit from superior financial services depending on the development of its banking system. The purpose of this study is to determine the extent to which internal bank factors in Sri Lanka's ...
Impact of Accounting Software on Business Performance: With special reference to Small & Medium Enterprises at Colombo District.

Dissanayake, B.H.G.P.M.; Aruppala, W.D.N. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

The purpose of this study is to explore the impact of accounting software on the business performance of small and medium enterprises located in Colombo district, Sri Lanka. The study discusses and explores the impact of ...
Impact of computerized accounting systems on quality of financial reporting in Small and Medium Enterprises (SMEs) in Galle District, Sri Lanka.

Bhashana, N.V.P.; Aruppala, W.D.N. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

The research examined the impact of computerized accounting systems on the quality of financial reporting in SMEs located in the Galle District Sri Lanka. Identify how computerized accounting systems enhance the caliber ...
Impact of accounting software on business performance: perspective of accounting professionals in Sri Lanka

Pradhanage, P.M.U.N.; Rajapaksha, R.M.D.A.P. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

As the global economy became more interconnected, businesses from all over the world were forced to compete on a global scale, giving rise to a new set of accounting challenges. Accounting software adoption becomes a crucial ...
The impact of IFRS adoption on financial reporting quality: with special reference to the selected listed companies in Sri Lanka

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

Due to the need for standardization, consistency, trustworthiness, and comparability of organizational financial statements, the implementation of International Financial Reporting Standards (IFRS) has risen rapidly among ...
Impact of liquidity management on corporate failure: evidence from non-financial companies in Colombo stock exchange

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

The aim of his study is to investigate the effects of liquidity management on the survival of listed companies in Sri Lanka. The study examined the effect of the current ratio, quick ratio, solvency ratio and cash coverage ...
Working capital management and solvency management on financial performance: empirical evidence from capital goods sector in Colombo stock exchange

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

The study aims to examine the working capital management and solvency management on the financial performance of Sri Lankan capital goods sector companies listed on the Colombo Stock Exchange, for a period of 9 years from ...

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