The theory of behavioral finance assumes that the characteristics of individuals in stock markets and the information structure can systematically impact their investment decisions in the stock market. This study henceforth ...

Traditional finance theory has presumed that investors are always rational in decision-making in the stock market and optimize their profit, focusing on the trade-off between risk and return. However, behavioral finance ...

Intellectual Capital (IC) is considered wealth to an organization, and it indicates its capabilities. It has been proven that adopting a better corporate governance system would ensure the maximization of shareholder wealth ...

Integrated reporting (IR) is a modern expansion in the innovative reporting dimension. Recently Integrated Reporting has been fascinated by many companies. Since in Sri Lanka applying IR is not a compulsory requirement but ...

Sustainability reporting, which comprises economic, environmental, and social performance towards achieving better financial performance, has become a contemporary issue due to the absence of an exact model for evaluating ...