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Browsing International Conference in Accounting Researchers and Educators (ICARE) by Title

Browsing International Conference in Accounting Researchers and Educators (ICARE) by Title

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  • Data Deluge and Its Analysis Issues 
    Wijayatunga, P. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)
    Current availability of enormous amount of data is mainly due to technological advances. They are useful drawing inferences for creating new businesses, formulation of new policies or revising existing ones, etc. However, ...
  • Demand of Market Share Price: Evidence from Listed Banks in Colombo Stock Exchange 
    Indunilmini, E.A.I.; Aruppala, W.D.N. (4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018)
    This research motivates to study the extent to which firm-specific determinants and macroeconomic determinants to stock prices of listed banks in Colombo Stock Exchange. The relationship of internal factors and external ...
  • Detecting financial statement fraud through new fraud diamond model with special reference to the selected listed companies in Sri Lanka 
    Udayanganee, L.P.A.P.I.; Sujeewa, G.M.M. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)
    Financial statement fraud can have serious consequences for both shareholders and society. The purpose of this paper is to evaluate the effect of the new fraud diamond model in explaining financial statement fraud. The ...
  • Detecting Financial Statement Frauds Using Beneish Mscore Model Evidence from Sri Lanka 
    Nimhan, K.A.R.; Abeywardhana, D.K.Y. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)
    Financial statement manipulation refers to the practice of using creative accounting treatments to make a company’s financial statements reflect what the company wants its performance to look like rather than its actual ...
  • Detecting the probability of financial statement fraud due to earnings manipulation -evidence from listed companies in Sri Lanka 
    Wijesuriya, M.W.A.D.T.R.; Kaushalya, M.D.P. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)
    This study aims to investigate the probability of detecting financial statement fraud due to earnings manipulation in listed companies in Sri Lanka. Fraudulent financial reporting is one of the emerging topics in Sri Lanka ...
  • Detection of relationship between earnings management and firm performance: evidence from Sri Lanka 
    Anosan, R.; Perera, W.T.N.M. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)
    Earnings management is a newer concept in the Sri Lankan context as there is abundant foreign research that could be seen for the past three decades, most of them check the impact of firm performance on earnings management ...
  • Determinants of Capital Structure of Commercial Banks in Sri Lanka 
    Senarathna, A.T.M.; Aruppala, W.D.N. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)
    The financing mix of long-term debt and equity is known as capital structure in corporate finance and capital structure decisions are a key issue in a firm’s financial strategy. The optimal capital structure indicates the ...
  • Determinants of customer satisfaction for online shopping 
    Dilshan, H.Y.D.; Gunasekara, U.L.T.P. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)
    With the development of the Internet infrastructure, online shopping is becoming a regular shopping behaviour around the world. Therefore, there is a need of investigating how customers experience this new mode of shopping. ...
  • Determinants of Disclosure of Key Audit Matters in Listed Companies in Colombo Stock Exchange 
    Rukshan, R.; Lakshan, A.M.I. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)
    Key Audit Matters means, those matters that, in the auditor’s professional judgment, are of most significant in the audit of the financial statements of the specified period. The purpose of this study is to investigate the ...
  • The Determinants of Financial Institutions Profitability A Study on the Banking and Non-Banking Financial Institutions in Sri Lanka 
    Koswatta, K.M.S.M; Sujeewa, G.M.M. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)
    Financial Institutions plays a major role in providing better financial services in any economy. Profitability of the financial institutions has become vital for financial stability. The purpose of this paper is to investigate ...
  • Determinants of Financial Literacy of Management Undergraduates; Evidence from University of Kelaniya 
    Madhushika, D.L.D.; Perera, W.T.N.M. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)
    Financial literacy is the ability of individuals to manage their finances, make wise financial decisions, and establish long-term plans. The significance of financial literacy has increased as economies change, and financial ...
  • Determinants of Financial Performance of Listed Banks in Sri Lanka 
    Chandrapala, C.N.C.; Thilakarathne, P.M.C. (4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018)
    The main purpose of this study examines the bank specific factors which are determined the financial performance of listed banks in Sri Lanka. Bank size (BS), Capital ratio (CAR), Liquidity (LIA), Deposits to assets ...
  • Determinants of integrated reporting disclosures of award-winning IR-adopted listed companies in Sri Lanka 
    Thushari, K.A.M.; Wijekoon, W.M.H.N. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)
    Integrated reporting adoption has been increased though it is not a mandatory requirement in many countries around the globe. However, the quality of the disclosures of IR differs between companies. Therefore, the study ...
  • The determinants of integrated reporting quality of listed companies in Sri Lanka 
    Mary, M.N.; Munasinghe, M.A.T.K. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)
    The organizational and financial drivers of integrated reporting (IR) quality of listed businesses in Sri Lanka are investigated in this study. The IIRC's long-term ambition is for a world where integrated thinking is ...
  • The Determinants of Integrated Reporting Quality: Special Reference to Listed Financial Institutions in Sri Lanka 
    Kavindi, W.M.D.; Wijekoon, W.M.H.N. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)
    The stakeholders paid greater attention to the integration of financial and nonfinancial information due to the global financial crisis in 2007. In order to provide value-relevant information relating to both financial and ...
  • Determinants of internet banking adoption in Sri Lanka 
    Mohotti, D.S.W.C.; Aruppala, W.D.N. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)
    Today, the banking industry is essential for managing financial assets and offering financial services. All banks implement some new technical breakthrough for its institution as a result of the evolution of information ...
  • Determinants of Non-Performing Loans in Listed Commercial Banks in Sri Lanka: A Comparison between Pre- and Post-Covid-19 Period 
    Kaushalya, R.D.A.; Karunarathne, W.V.A.D. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)
    The Listed Commercial Banks in Sri Lanka play a critical role in the economy. They handle financial intermediation processes. The study attempts to investigate the factors affecting non-performing loans (NPLs) of Listed ...
  • Determinants of Risk Management Disclosures in Listed Companies in Sri Lanka 
    Ravindi, N.G.T.N; Sujeewa, G.M.M. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)
    Risk is an inseparable and unavoidable part of any organization. The purpose of the study is to investigate the determinants of risk disclosures in Listed Companies in Sri Lanka by referring to the annual report for the ...
  • Determinants of Strategy Disclosure Quality in Integrated Reports of Listed Companies in Sri Lanka 
    Thenuwara, D.J.; Lakshan, A.M.I. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)
    Investors and other stakeholders are interested in strategy disclosure as part of integrated reporting (IR). Strategy disclosure can be seen as vital information for decision-making. Disclosure of just financial information ...
  • Determinants of Tax Compliance among Small and Medium Sized Enterprises in Colombo District 
    Weerasinghe, W.M.N.L.B.; Rajapakshe, R.M.D.A.P. (4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018)
    In this study the researcher sought to explore the different factors that determine tax payers’ compliance in Colombo District. Using a linear regression probity model the researcher found some similarities and differences ...

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