UoK Repository Home
→
Commerce and Management
→
Symposia & Conferences
→
International Conference in Accounting Researchers and Educators (ICARE)
→
ICARE 2022
→
Recent submissions

ICARE 2022: Recent submissions

Now showing items 61-80 of 102

The impact of corporate governance on the level of sustainability reporting in selected Sri Lankan listed companies

Wimalarathna, Y.G.R.D.; Wijekoon, W.M.H.N. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

This study aims to analyze the impact of corporate governance on the level of sustainability reporting in Sri Lankan listed companies. Most of the prior research has been devoted to studying the impact of corporate governance ...
Determinants of integrated reporting disclosures of award-winning IR-adopted listed companies in Sri Lanka

Thushari, K.A.M.; Wijekoon, W.M.H.N. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

Integrated reporting adoption has been increased though it is not a mandatory requirement in many countries around the globe. However, the quality of the disclosures of IR differs between companies. Therefore, the study ...
Perception of auditors on the assurance service of integrated reporting in Sri Lanka

Sewwandi, W.D.; Wijekoon, W.M.H.N. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

Integrated Reporting is the latest development in corporate reporting transformation. To enhance the credibility of non-financial information and integrated reporting, there is a need for assurance. External assurances of ...
The impact of corporate governance on greenhouse gas disclosures of listed companies in the material & energy sector in Sri Lanka

Sachinika, J.D.T.; Wijekoon, W.M.H.N. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

There has been a global consensus that Greenhouse Gas emissions including carbon dioxide are the main cause of climate change and global warming, which can have a significant impact on business activity and behavior. Thus, ...
Intellectual capital reporting and financial distress of listed companies in Sri Lanka

Piumika, V.G.R.; Wijekoon, W.M.H.N. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

This study aims to investigate the relationship between intellectual capital Reporting and financial distress. Intellectual capital is becoming a crucial performance and long term growth factor in a knowledge-based economy ...
Carbon disclosures and firm performance: evidence from Sri Lanka

Nawarathna, N.K.S.; Wijekoon, W.M.H.N. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

Green House Gas emissions (GHG) have become one of the primary threats to life on earth. Companies are among the largest emitters of greenhouse gases, making them crucial to the fight against climate change. Therefore, ...
Study of the role of professional accountant as a business advisor to upliftment of small and medium-size enterprises in Sri Lanka

Kumara, S.M.N.N.S.; Wijekoon, W.M.H.N. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

Small and Medium Enterprises (SMEs) are the backbone of the Sri Lanka as job producers and key players in the local and regional economy. Therefore, it is very important to constantly advise to them on their businesses. ...
The effect of environmental reporting on financial performance of listed companies in Sri Lanka

Kavindya, Y.H.A.; Wijekoon, W.M.H.N. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

Environmental reporting has become increasingly important in the modern corporate world since it helps modern businesses stay competitive by keeping society informed about ongoing social actions. Even though environmental ...
Corporate social responsibility and capital structure of listed companies in Sri Lanka

Gunasinghe, W.R.N.S; Wijekoon, W.M.H.N. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

Corporate social responsibility plays a significant role in today’s corporate world. It is a way of describing how companies control and measure their impact on the whole of society. Apart from that, the capital structure ...
The impact of sustainability reporting on capital investment decisions - (special reference to Rathnapura district)

Priyadarshani, K. D.; Munasinghe, M.A.T.K. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

The disclosure and communication of environmental, social, and governance (ESG) goals as well as a company's progress toward them represent sustainability reporting. Increased consumer confidence, better corporate reputation, ...
The determinants of integrated reporting quality of listed companies in Sri Lanka

Mary, M.N.; Munasinghe, M.A.T.K. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

The organizational and financial drivers of integrated reporting (IR) quality of listed businesses in Sri Lanka are investigated in this study. The IIRC's long-term ambition is for a world where integrated thinking is ...
The impact of green manufacturing practices on economic performance of the listed manufacturing companies in Sri Lanka

Ruvini, W.K.; Munasinghe, M.A.T.K. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

Green manufacturing practice is of vital importance in today’s context as people have become more conscious about the environment and this has mainly affected the manufacturing industry. Companies that should be considered ...
The review of company response on sustainable development goals - evidence from listed manufacturing companies in Sri Lanka

Fernando, W.S.R.; Munasinghe, M.A.T.K. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

This study aimed to examine the companies’ response to sustainable development goals (SDGs) by reviewing information disclosures in company annual reports. The sample of this study includes annual reports of 25 listed ...
The impact of audit committee characteristics on firm performance: a comparative study of listed manufacturing companies and listed hotels in Sri Lanka

Dulanjali, H.P.D.; Munasinghe, M.A.T.K. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

The auditor, an important instrument of corporate governance, ensures the transparency and accountability of the firm to the stakeholders that helps to control and monitor management in the organization. This study aims ...
The impact of corporate governance on financial distress: evidence from listed financial institutions in Sri Lanka

Perera, T.M.A.Y.M.; Munasinghe, M.A.T.K. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

ETI finance (Private) Limited, Seylan bank, S. R. Property Sharing Investment (Private) Limited are a few entities among a large pool of other entities that collapsed due to financial distress in Sri Lanka during the past ...
Study on use of budgets and related controls by SMES in Sri Lanka (evidence from Monaragala district)

Sankalpna, K.N.; Munasinghe, M.A.T.K. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

Failure to budget has been identified as one of the main reasons for the failure of small and medium enterprises (SMEs). This study aims to determine the extent to which SMEs in the Monaragala district in Sri Lanka use ...
The review of company response on sustainable development goals in finance sector companies in Sri Lanka

Priyadarshani, K.R.N.; Munasinghe, M.A.T.K. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

Recently, sustainable development has become a buzzword in all types of industries since reducing the negative environmental impact of business activities has been identified as a source of competitive advantage for a ...
A review of CSR practices in small and medium enterprises in Sri Lanka: with special reference to Gampaha district

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

CSR is a broad and continually evolving concept usually measured under four dimensions such as employees, customers, community, and environment. CSR practices have been mainly concentrated on multinational/listed companies ...
Mediating Effect of Intellectual Capital on the Relationship between Corporate Governance and the Firm Performance in Listed Financial Sector Companies in Sri Lanka

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

The changing economic and business environment has emphasized the importance of identifying intangible assets like intellectual capital and their relationship with different organizational factors. Some researchers have ...
The impact of intellectual capital on the financial performance of listed licensed commercial banks in Sri Lanka

Weerasinghe, W.M.U.H; Karunaratne, W.V.A.D. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

The relationship between companies' financial performance and intellectual capital is becoming increasingly an interesting issue in this era, particularly in periods of severe economic uncertainty, when companies are looking ...

Recently added

ICARE 2022: Recent submissions

Search Digital Repository

Browse

All of DSpace

This Collection

My Account