ICARE 2018
Permanent URI for this collectionhttp://repository.kln.ac.lk/handle/123456789/19607
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Item Credit Risk Management and Financial Performance in Listed Financial Institutions in Sri Lanka(4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018) Kumudumali, H.H.E.; Wijesinghe, K.D.G.N.Financial Institutions are exposed to different types of risks, which effect the performance and activity of these financial institutions. Credit risk is one of the most significant risks that financial institutions face, considering that granting credit is one of the main sources of income in financial institutions. The main purpose of this study is to investigate the impact of credit risk management on financial performance in finance institutions. The study considered ROA (Return on Asset) as profitability indicator while Non- Performing Loan Ratio (NPLR), Total Loans to the Asset ratio, Capital Adequacy Ratio (CAR) are considered as credit risk management indicators. The study used secondary data of 30 financial institutions covering the period of 2012 to 2017. Data were analyzed using panel data analysis through E-Views packages. The result reveals that overall credit risk has significant impact on profitability of listed financial institutionsItem Impact between Dividend Policy & Share Price Volatility; Evidence from Manufacturing Firms Listed in Sri Lanka(4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018) Jayamanna, K.D.A.P.; Wijesinghe, K.D.G.N.Dividend policy is one of the main indicators of any organization and especially all investors are concerning about the dividend policy. This study aims to identify how dividend policy affects to the share price. Research is focused on manufacturing sectors as it a fast growing industry sector. Data collected on 20 listed manufacturing companies for the period of 8 years from 2011-2018. Dividend policy measured through Dividend yield, Earnings volatility, Dividend Payout ratio. Growth in asset, Firm size were used as control variables. In order to measure relationship between dividend policy and stock prices, data were analyzed using regression analysis. The result reveals that Dividend payout has significant positive impact on share price volatility and dividend yield has negative impact on share price volatility and Firm size, earning volatility, asset growth explain the stock price volatility.