1st ICARE Student's Conference - 2015

Permanent URI for this collectionhttp://repository.kln.ac.lk/handle/123456789/10239

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Subject: search.filters.subject.profitability

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    Corporate social responsibility practices and profitability of the manufacturing companies in Sri Lanka
    (Department of Accountancy, University of Kelaniya, 2015) Lakshitha, W.R.
    We are living in a world consist with numerous problems related to environment and society. Corporate Social Responsibility (CSR) is a means to sort out these problems to some extent because business is a part of society. The main purpose of the every business unit is earning more and more profits but social responsibility is an obligation to the people living inside and outside the business organizations. All the companies deal with the different group of society such as owners, employees, customers, government, suppliers etc. The responsibility of business, which includes satisfaction of these parties along with the owner, is called social responsibility of business. CSR typically includes issues related to business ethics, community engagement, global warming, water management, mange the use of natural resources, human rights etc.(Rani & Hooda,2013). So, in order to get sustainable development and to survive in this competitive world, the organizations need to establish a close and good relationship with society. The objective of this research is to find out the relationship between corporate social responsibility (CSR) practices and profitability of the manufacturing companies in Sri Lanka. This study will examine the relationship of CSR and profitability of the companies in a different view and different method. For investigating the listed manufacturing companies in Srilanka stock exchange market by using primary sources (Questionnaires, interviews) and secondary sources (financial statements, related documents)as well as time series and the correlation test will be applied in MS-Excel. It is expected to find that makes clear relationship in the aspect of identifying the costs and benefits of CSR, and how those costs and benefits will affect the accounting earnings or profits of the firms.
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    Influence of corporate social responsibility on firms’ profitability
    (Department of Accountancy, University of Kelaniya, 2015) Koshila, T.G.S.
    Now-a-days Corporate Social Responsibility is gaining prominence among the organizations of various fields. Organizations now are emphasizing on CSR initiatives by integrating their business operations with the CSR activities to sustain in this competitive world. This study is based on secondary data collected through the company annual reports and company guides. In some cases, some data and information was collected from the websites of the sampled firms, different articles and papers. Data were collected for last Six year periods. To measure the profitability data were obtained through annual reports of selected Five Banks. The main purpose of this study was identifying the relationship between Corporate Social Responsibility and firms‟ performance. The relation between CSR activities and Firm value .more important is, perhaps, the lack of understanding about the channels through which CSR affects Firm value. There is a direct link between CSR and Firm value in this show, impact of CSR on Firm value depends on the ability of CSR to influence stakeholders in the Firm. In order to answer these research questions, quantitative method will be used. Furthermore qualitative analysis also conducted to find out what are fields banks invested as CSR. Bank wise analysis was conducted and finally goes for a conclusion of sector.
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    The impact of credit risk management on profitability of commercial banks
    (Department of Accountancy, University of Kelaniya, 2015) Navoda, G.N.
    Banks today are the largest financial institutions around the world, with branches and subsidiaries throughout everyone’s life.However, commercial banks are facing risks when they are operating.Credit risk is the one of the significant risk that banks face, considering that granting is one of the main source of income in commercial banks in Sri Lanka.Thereforthe management of the risk related to that credit affect the profitability of the banks. The main purpose of the research is to investigate if there is a relationship between credit risk management and profitability of commercial banks in SriLanka.Also aim to find out if the relationship is stable or fluctuating. In the research model, ROE and ROA are measurement tools of profitability and NPLR and CAR are defind as tools of credit risk management. This study covers 24 commercial banks in Sri Lanka, and 24 commercial banks were identified as the sample. The analyze has been made the credit risk management and its impact on profitability capacity during 2010 to 2014 (04 years) financial year of commercial banks in Sri Lanka.The research data collect from annual reports of sample banks.Correlation and multiple regression analysis are used for analysis. The findings reveal that positive relationship between credit risk management and profitability. And also credit risk management is significant impact on profitability of commercial banks, from 2010 to 2014, the relationships between all the representations are not stable but fluctuating.