2nd ICARE Student's Conference - 2016

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Author: search.filters.author.Thilakarathne, C.R.

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    The Effect of Corporate Governance on Performance of the banking Industry in Sri Lanka
    (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016) Lekamge, A.L.I.C.; Thilakarathne, C.R.
    In the worst financial crisis, the banking sector faces to more difficulties. According to the studies that difficulties build on the lack of corporate governance in banks and companies. Purpose of this study was to identify the impact of Corporate Governance for the Banking Profitability in Sri Lanka. Board size, Board Ownership, Management ownership and the Board balance were used as the determinant factors and the Return on Assets was used for the performance indicator. Nine listed Commercial Banks over nine years were selected for the analysis. Descriptive analysis, Pearson Correlation and the regression analysis methods were used to find out relationship between the corporate governance and banking performance. One main model constructed under the regression analysis. Result of the analysis were found that there was significant relationship between Board size and the Board ownership. There was no significance relationship between Management Ownership and the Board Balance. According to the analysis the overall model is significant and the Corporate Governance is significantly affected to the Profitability of the banking industry in Sri Lanka.
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    Adoption of Information Technology to Productivity of Sri Lankan Banking Industry
    (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016) Fernando, W.K.B.A.P.; Thilakarathne, C.R.
    In the current context, the information technology has become one of the crucial elements in economic development and a backbone of knowledgebased economies in terms of operations, quality delivery of services and productivity of services. Information technology can improve bank performance in two ways: IT can reduce operational cost, and facilitate transactions among customers within the same network. Therefore, for a developing country like Sri Lanka, taking advantage of information technologies has become an increasing challenge. Since banks are spending increasing amounts of capital on information technology, it is very important to understand the relationship between information technology investment and bank productivity. Hence, regression model and the correlation technique are used to analyze the relationship between information technology and productivity. This paper presents the adoption of information technology to productivity in the banking industries in Sri Lanka and gives an insight into how productivity of banking has been enhanced via IT. The results are tested on a panel of 10 Sri Lankan banks over 6 years, during the period of 2009- 2014. From the analysis it was reviewed that the bank profits increment due to adoption of IT investment, reflecting positive network effects in this industry.
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    The Impact of Internet Banking Service Quality on Customer Satisfaction in Sri Lanka
    (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016) Saumya, K.G.P.; Thilakarathne, C.R.
    Banking Sector plays a vital role in economic and financial development of a country due to its impact on the financial activities. Internet banking has become one of the widely used banking services among Sri Lankan retail banking customers in recent years. Providing high quality service to the customers is the ultimate objective of any organization. The key objective of this study is to ascertain the relationship between internet banking service quality and customer satisfaction in Sri Lankan banking context. In this empirical study, the SERVQUAL model, originated by (Parasuraman, et al., 1988) has been applied to examine the five dimensions of service quality namely tangible, reliability, responsiveness, assurance and empathy on customer satisfaction of commercial banks in Sri Lanka. The data were gathered through a structured questionnaire with 188 banking customers from five selected banks in western province using simple random sampling method. A descriptive analysis and regression analysis used to explore the level of service quality of Sri Lankan commercial banks from the customer’s perspective. The results reveled that tangible, reliability, responsiveness and assurance have more contribution to satisfy the customers in online banking. The study also explored that empathy has no influence on customer satisfaction in Sri Lanka. Therefore these findings will help the banks to establish a customer oriented strategy to retain their customers in future.
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    Customer Acceptance of Internet Banking in Sri Lanka
    (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016) Perera, N.T.M.; Thilakarathne, C.R.
    Technology affects the life of every individual at present age. Internet banking has also become one of the technologies which is getting recognition around the world. Internet banking plays a major role in banking sector. There are a lot of customers around the world who are adopting this technology very quickly but in developing countries like Sri Lanka the adoption ratio is very low. Another strategic challenge faced by the banks today is the growing and changing needs and anticipations of consumers with increased education levels and growing wealth. The current study examines the factors influencing the adoption of internet banking services in Sri Lanka. Primary data was collected from 202 respondents through a structured questionnaire. Regression analyses and descriptive statistic technique were used to study the relationship. The adoption/ non-adoption decision is highly influenced by factors namely Usefulness, Ease of use, Security and privacy, Trust. It was also revealed that age, gender and occupation are significantly related with internet banking adoption. Finally, this paper recommends that understanding the factors influencing the adoption of internet banking is very significant to the commercial banks and Bank managers can make use of this information to advance appropriate strategies to attract new customers to use Internet banking in future.
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    The Investment of Information Technology and Firm Performance: The Study of Manufacturing Industry in Sri Lanka
    (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016) Pathirana, M.P.D.M.; Thilakarathne, C.R.
    Many organizational leaders and strategy scholars would agree that the ability to effectively manage information within the firm has become critically important because it may provide a basis for gaining a competitive advantage. Many business people invest large amount of funds for information technology to improve the performance of the organization. Performance is the main area of measuring success of the organizations. Many researchers have shown the effect of information technology on the financial performance of organization by finding the relationship among information technology and the return on investment, growth in sales, return on equity and on assets. The objective of this research is to find the relationship between investment of IT and firm performance of the manufacturing organizations. According to this research independent variables are Investment of IT on Total annual sales, Investment of IT on Total assets and Investment of IT on Total investments. Dependent variable is Return on assets (Weill, 1992).Secondary evidence is used for this research. Seven years of historical data on IT investment and performance were collected using Annual reports of CSE website .In the recent past, researchers have shown conflicting results regarding the returns to IT investment .Some researchers posit that the equivocal results of IT investment are due to inconsistent measurement of firm performance and investment (Roberts, et al., 2004).Multiple regression analysis and correlation analysis technique were used to analyze the variables and data. The importance of this research is to gain more knowledge about IT and its effect of the organizations.
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    Impact of Corporate Governance Practices on Financial Performance: Evidence from Banking Sector in Sri Lanka
    (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016) Nimasha, N.A.D.A.; Thilakarathne, C.R.
    Corporate governance can be defined as the scheme by which corporations are directed and controlled. The objective of this exploration is to inspect the impact of corporate governance tools on firm performance using data of 12 banks in Sri Lankan banking industry over the period of 2006-2015 based on the 120 observations. This study has used only secondary data and main source of data contain of the annual report of the specific banks. Return on Equity (ROE) is used as reliant on variable to the model. Further Firm Leverage, Firm size, Number of Auditors, Board Independence and Board Size used as independent variables to the model. Researcher placed panel data approach as a way of appraisal. Descriptive statistics, ANOVA and t-test applied on data by using SPSS. Findings are based on Correlation techniques and Regression analysis to test the hypotheses to solve the research problem Based on the observed results, Researcher found that there is a considerable significant impact of corporate governance on Performance of the banking industry in Sri Lanka while recognizing the Negative correlation ship between bank performance with Firm leverage, Firm size and board size and also identifying the significant relationship between Firm size, Number of auditors, board independence and Board size.
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    The Relationship between Capital Structure and Firm Performance of Listed Manufacturing Firms in Sri Lanka
    (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016) Dilrukshi, B.W.D.; Thilakarathne, C.R.
    This study investigates the relationship between capital structure and firm performance of listed manufacturing firms traded in Colombo Stock Exchange in Sri Lanka that will be important to decision makers of the firm’s to identify the optimum mix of debt and equity. The present study is proceed with the sample of 30 manufacturing listed firms out of 40 companies using the data represent the periods of 2010-2015. Firm performance is measured by using Return on Asset (ROA) whereas Debt Equity Ratio (DER), Debt Asset Ratio (DAR), Short Term Debt to Total Asset (STD/TA) and Long Term Debt Total Asset (LTD/TA) were used as measures of capital structure. Descriptive statistics, correlation and regression analysis were used to perform statistical tests. The data was collected by using from 2010-2015 annual reports. Results suggest that there is an insignificant negative relationship between DER and firm performance of firms, and a significant positive relationship between DER, STD/TA with financial performance measures.