Symposia & Conferences
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Item Impact of Green Investment on Firm Performance: Evidence from Listed Manufacturing Firms in Sri Lanka(Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023) Konara, K. M. L. M.; Kannangara, S. D. P. P.; Panditharathna, K. M.The purpose of this study is to investigate the influence of green investment on the performance of manufacturing companies in Sri Lanka. This research is motivated by the recognition of the substantial environmental impact stemming from contemporary human activities, with manufacturing companies being significant contributors to environmental pollution through their production operations. Three facets of green investment have been identified within the context, encompassing investments in renewable technologies, targeted adoption of energy-efficient technologies, and investments directed towards recyclable and sustainable materials. The manufacturing companies in Sri Lanka are the population of the study. Manufacturing firms that are listed on the Colombo Stock Exchange have been taken as the sample of the study. The annual reports of selected manufacturing companies. were referred to collect data green investments and the performance of the companies The data collected was subjected to analysis using the STATA software to ascertain the impact of the selected variables on firm performance. The study findings indicate that selected energy-efficient technologies and investments in renewable technologies have a discernible impact on firm performance. However, it was observed that investments in recyclable and sustainable materials do not exert a statistically significant influence on firm performance. Therefore, the results of this study imply to the practitioners that more investment in renewable technology and energyefficient technologies enhances the performance of the firm.Item Corporate Governance and Voluntary Disclosure Level: Evidence from Banking and Finance Companies in Sri Lanka.(8th International Conference on Business & Information ICBI – 2017, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka., 2017) Panditharathna, K. M.; Abeywardana, N. L. E.Drawing on the Agency Theory, the main objective of this research is to identify the relationship between corporate governance variables and voluntary disclosure level in banking and finance companies listed in the Colombo Stock Exchange (CSE). Sri Lanka. This study developed a voluntary disclosure index which includes 83 items under 9 sub categories. Through the content analysis for the period between 2012 and 2015 exhaust to gauging the levels of disclosures and panel data analysis used to measure the relationships. Moreover this study used size of the board, proportion of independent directors, and board with female directors and a large audit firm as independent variables and size of the firm, profitability, age and leverage are used as control variables. Empirical results show that independent directors and female directors on the board have significant positive relationships with voluntary disclosures whereas the board size has an insignificant positive relationship with voluntary disclosures and there is a significant negative relationship between voluntary disclosures and corporate governance.