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

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

Now showing items 1-20 of 436

Students’ perception of internship programme in accounting

Madurapperuma, M.W.; Thilakarathne, P.M.C.; Perera, H.A.P.I. (Department of Accountancy, University of Kelaniya, 2015)

Internship is an important part of a study program for accounting undergraduates in all universities in Sri Lanka. This research explores the students’ perception of their experience in Internship training before and after ...
Assessment in internship – experiences of accountancy degree programme – university of Kelaniya

Aruppala, W.D.N.; Jayamaha, A. (Department of Accountancy, University of Kelaniya, 2015)

Internship has become an important component in accounting degree pragrammes in universities over the past decades. Academics and researchers believe that internship provides smooth transition of undergraduates from oncampus ...
The ICT competencies of new accounting students of different admission criteria: the case of Sri Lankan private university

Amarathunga, P.A.B.H.; Pathiratne, S. (Department of Accountancy, University of Kelaniya, 2015)

The current trend in business and accounting settings requires an accountant who is an ICT literate. International Federation of Accountants (IFAC) published the International Inculcation Guidelines that include ICT erudition ...
Difficulties students experienced in learning transfer pricing

Abeysekra, I.; Jebeile, S. (Department of Accountancy, University of Kelaniya, 2015)

With the aim of understanding student difficulties in learning and applying higher learning material, we explored the transfer pricing topic taught as a case presentation in an undergraduate accounting program at an ...
Association of accounting information on stock prices of licensed commercial banks in Sri Lanka

Perera, R.M.S.M.; Gunaratne, Y.M.C. (Department of Accountancy, University of Kelaniya, 2015)

The value relevance of accounting information has become one of the most researched area among accounting researchers. However the value relevance literature provides contradictory conclusions on the association between ...
The impact of embedding information and communication technology content in accounting courses and its effect on overall students’ performance

Thilakerathne, P.M.C.; Madurapperuma, M.W. (Department of Accountancy, University of Kelaniya, 2015)

This study examines the impact of embedding Computer Aided Learning (CAD) in accounting courses in one of the conventional university’s accounting courses and its effect on overall students’ performance. It differs from ...
An empirical investigation of the computerized accounting information systems frauds in licensed banks in Sri Lanka

Gunawardana, K.D. (Department of Accountancy, University of Kelaniya, 2015)

The objective of this paper is to investigate the trends in frauds of computerised accounting information systems in Sri Lankan licensed banks. Sri Lankan licensed banking sector which is the most feasible service industry ...
Impact of credit risk management on the performance of commercial banks in Sri Lanka

Kodithuwakku, S. (Department of Accountancy, University of Kelaniya, 2015)

The adoption of credit risk management is becoming a crucial factor for every commercial bank around the world. The objective of this study is to identify the impact of credit risk management on the performance of the ...
Does mandatory adoption of international financial reporting standards (IFRS/SLFRS) deter the earnings management of Sri Lankan firms?

Udayakumara, K.G.A.; Weerathunga, P.R. (Department of Accountancy, University of Kelaniya, 2015)

The aim of this study is to examine the earnings management behavior of Sri Lankan firms following mandatory adoption of International Financial Reporting Standards (IFRS/SLFRS). Especially, this study investigates whether ...
Coordination and cooperation between state universities and the industries in Sri Lanka

Kanagasingam, V. (Department of Accountancy, University of Kelaniya, 2015)

The purpose of this paper is to explore reason for low coordination and cooperation between Management Faculties and other stakeholders in State Universities in Sri Lanka. Theory of communicative action, which theorizes ...
The Impact of Interest Rate in Determining Exchange Rate: Revisiting Interest Rate Parity Theory

Perera, P.R.M.R.; Silva, N.L.C.; Silva, N.K.L. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)

The objective of this study is to examine the relationship between Interest rate and the Exchange rate and to find the effect of changes in Interest rate on Exchange rate volatilities. Exchange rate is sensitive to number ...
The Relationship between Short-term Interest Rate and Stock Market Performance: Evidence from Sri Lanka

Weerakoon W.P.P.K.; Jameel A.L.M. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)

The issue on the relationship between stock market performance and the interest rate has been discussed by economist and researchers since both play important roles in influencing one nation’s economic development. The ...
The Impact of Ownership Structure and Ownership Concentration on Financial Performance of Companies Listed on Colombo Stock Exchange

Rathnayake, A.R.M.B.I.; Weerathunga, P.R. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)

This study investigates the impact of Ownership Structure and Ownership Concentration on financial performance of Public Companies listed on Colombo Stock Exchange. For this purpose, a sample of 46 top capitalized companies ...
Relationship between Stock Market Performance & Economic Growth: Empirical Evidence from Sri Lanka

Silva, N.K.L.; Perera, P.R.M.R.; Silva, N.L.C. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)

In general, economic growth is an important factor which helps a country to become strong and prosper than the other nations in the world. Thus the attempt of this study is to identify the relationship between stock ...
A Study on Impact of Acquisition Announcements on Financial Performance of Selected Hospitals in India

Nishant, R.V. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)

Mergers and acquisitions is one of the most effective ways to expedite the implementation of a plan to grow rapidly today. This study examines performance, growth and profitability impact of the healthcare sector ...
Impact of Corporate Governance Practice on Firm Financial Performance in Listed Manufacturing Firms in Sri Lanka

Dharmarathna, G.V.D.S. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)

The research will focus on the Impact of Corporate Governance practice on Firm financial performance in listed manufacturing firms in Sri Lanka. The study is base on the research question “Do corporate governance ...
The Impact of Analysts’ Stock Recommendations on the Hong Kong Stock Market

Choudhry, T.; Nandi, M.; Jayasekera, R.; Dassanayaka, G.; Vigne, S. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)

Analysts’ recommendations play an important role in providing significant information to market participants in the stock market. This paper examines the short-term price impact of analysts’ recommendations (upgrades, ...
Internal Financial Constraints, External Financial Constraints and Investment Choices: Evidence from Diversified Holding Companies Listed in Colombo Stock Exchange

Sugathadasa, D.D.K.; Senani, K.G.P. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)

This study has been conducted with the aim of identifying the impact of internal and external financial constraints on investment choices of diversified holding companies listed in Sri Lanka. For that purpose the data ...
Assessing the Factors Influencing Profitability of Listed Hotels in Sri Lanka

Begam, A.M.R. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)

The purpose of this paper was to investigate the factors influencing profitability of listed hotels in Sri Lanka. This study is significant for the developing country like Sri Lanka as a prominent tourist attraction in ...
Accounting System on Polish Local Government in the Context of New Public Management

Kowalczyk, M. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)

Accounting of the local government units in Poland has evolved within the last several years mainly and undoubtedly due to introduction of the New Public Management assumptions. The new concept of management implemented ...

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

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

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