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Browsing ICARE 2023 by Issue Date

Browsing ICARE 2023 by Issue Date

Now showing items 1-20 of 127

Evaluation and Analysis of SDG Reporting: Evidence from Listed Manufacturing Companies in Sri Lanka

Gamage, M.G.S.K.; Munasinghe, M.A.T.K. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

The Sustainable Development Goals of the United Nations are now a key framework for resolving important issues in society, the economy, and the environment as humanity moves towards a more sustainable future. Sustainable ...
The Effect of Forensic Accounting on Financial Fraud Detection: Sri Lankan Context

Fernando, R.S.D.; Perera, M.R.H. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

Every day, fraud and fraudulent activities are increasing, and the concept of Forensic Accounting comes in combating against to that increasingly frauds. Because the visibility of forensic accounting services is required ...
The Influence of Demographic Variables on Customer Adoption for Mobile Banking Services – A Study Based on the Western Province in Sri Lanka

Ganethanne, G.G.S.S.; Gunasekara, U.L.T.P. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

This paper seeks to identify how demographic variables such as gender, age, education level, and income level influence an increase in the use of mobile banking services. This study aims to fill this gap by investigating ...
The Impact of Covid -19 Pandemic on the Financial Performance of Tourism Industry in Sri Lanka

Fernando, W.A.K.; Madurapperuma, M.W. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

The COVID-19 pandemic has had a profound effect on the global tourism sector, and Sri Lanka is no exception. This research paper focuses on analyzing the financial performance of the tourism industry in Sri Lanka amidst ...
Factors Influencing Accounting Students’ Career Paths in Sri Lanka: Evidence from University of Kelaniya, Colombo and Sri Jayewardenepura

Gunathilaka, L.D.L.R.; Perera, W.T.N.M. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

This research paper aims to identify the factors influencing accounting students' career paths in Sri Lanka. Using a quantitative approach, the study employs a structured questionnaire administered to accounting undergraduates ...
The Relationship between Business Life Cycle and Capital Structure: Evidence from Listed Companies in Sri Lanka

Edirisingha, K.P.S.D.; Abeywardhana, D.K.Y. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

The determination of the optimal capital structure needs to be done by each company. Capital structure is the balance or ratio between debt and equity capital. One proxy for capital structure is leverage. The well-known ...
The Impact of Accounting Information System on Financial Performance: Evidence from Sri Lanka

Fonseka, H.F.N.S.; Perera, P.R.M.R. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

This research aims to assess the Impact of the Accounting Information System on the financial performance of Sri Lankan listed companies by analyzing the quality and return on assets of the accounting information. The study ...
Exploring the Impact of a Skilled Workforce Gap on Cloud Computing Challenges in Accounting Databases

Gangapriya, M.L.Y.; Perera, M.R.H. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

The organizations face many challenges related to cloud computing management. The title of this research is Exploring the Impact of a Skilled Workforce Gap on Cloud Computing Challenges in Accounting Databases. For those ...
Impact of Inflation Targeting Monetary Policy on Economic Growth in Sri Lanka

Leon, P.P.; Madurapperuma, M.W. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

This paper investigates the impact of inflation-targeting monetary policy on economic growth in Sri Lanka. The objective of this paper is to assess the effects of monetary policy on key macroeconomic variables in the small ...
Determinants of Financial Literacy of Management Undergraduates; Evidence from University of Kelaniya

Madhushika, D.L.D.; Perera, W.T.N.M. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

Financial literacy is the ability of individuals to manage their finances, make wise financial decisions, and establish long-term plans. The significance of financial literacy has increased as economies change, and financial ...
The Impact of Corporate Characteristics on Sustainability Reporting Listed in the Colombo Stock Exchange

Madushan, M.M.V.; Karunarathna, W.V.A.D. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

The term “corporate sustainability” describes a new corporate management model. These include the linkages between environmental, social, and economic issues as well as long-term perspectives. The goal is to provide long-term ...
The Impact of Audit Quality on Financial Performance of Listed Finance Companies in Sri Lanka

Kumari, M.D.S.; Wijerathna, A.G.H.S.K. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

In Sri Lanka's dynamic financial sector, the link between audit quality and the performance of listed finance companies is a critical research focus. Exploring how audit quality shapes performance is essential for effective ...
The Impact of Firm-Specific Factors on Environmental, Social and Governance Reporting in Sri Lanka: Evidence from Listed Manufacturing Sector Companies of Colombo Stock Exchange

Madhuwanthi, M.N.G.G.H.; Bandara, R.M.S. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

The main aim of this study is to identify the impact of firm-specific factors on Environmental, Social, and Governance Reporting (ESG) in manufacturing sector companies in the Colombo Stock Exchange (CSE). This paper ...
The Impact of Working Capital Management on Firm’s Profitability: Listed Companies in Sri Lankan Context

Madushanka, R.M.D.; Madurapperuma, M.W. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

Efficient working capital management plays a pivotal role in determining a firm's financial health and overall profitability. This study investigates the relationship between working capital management and the profitability ...
Impact of Audit Committee Characteristics on Bank Performance: Evidence from Licensed Commercial Banks Listed in CSE

Madampage, D.I.; Wijerathna, A.G.H.S.K. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

The audit committee is a critical component of corporate governance, playing a pivotal role in ensuring the integrity and transparency of financial reporting within an organization. Because audit committee characteristics ...
The Effect of Liquidity Management on Finance Distress in Listed Non-financial Companies in Sri Lanka

Madadeniya, M.G.P.M.; Sujeewa, G.M.M. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

This study aims to evaluate the effect of liquidity management on financial distress in listed non-financial companies on the Colombo Stock Exchange (CSE) under the highest market capitalization. The sample of this study ...
The Impact of Perceived Retaliation Threat on Whistleblowing Intention in Sri Lankan Banking Industry

Kulathunga, Y.O.; Gunasekare, U.L.T.P. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

This study examines the factors influencing whistleblowing intentions in the Sri Lankan Banking Industry, focusing on the role of perceived retaliation threat compared to attitudes and subjective norms. Using a quantitative ...
The Impact of Working Capital Management on Profitability in SME Enterprises within Sri Lanka's Western Province: A Comparative Analysis across Post, and During the COVID-19 Pandemic Periods

Hansani, A.M.P.; Bandara, R.M.S. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

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 ...
The Impact of Sustainability Reporting Practices on Firm’s Financial Performance – Evidence from Banking Sector

Jayanima, I.W.W.; Tilakasiri, K.K. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

The purpose of this study is to determine whether there is a direct correlation between business performance as determined by Return on Assets (ROA) and sustainability reporting, more specifically, disclosures made under ...
Impact of Institutional Ownership and the Value Relevance of Accounting Information of Non-Financial Companies Listed In CSE

Jayani, G.V.; Karunarathna, W.V.A.D. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

The relationship between accounting information and institutional ownership for non-financial companies listed on the Colombo Stock Exchange (CSE) is investigated in this study. The impetus for this study stems from the ...

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