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Browsing ICARE Student's Conference by Author "Kawshalya, M.D.P."

Browsing ICARE Student's Conference by Author "Kawshalya, M.D.P."

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  • The Impact of Audit Committee Characteristics on Integrated Reporting Practices – Evidence from Listed Banks in Sri Lanka 
    Hafsa, M.H.F.; Kawshalya, M.D.P. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)
    Integrated reporting is the latest form of corporate reporting that promotes more integrated and transparent information about an entity. The integrated reporting can vary based on the audit committee characteristics and ...
  • The Impact of Company Performance on Chairman’s Statement 
    Rosa, S.J.S.; Kawshalya, M.D.P. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)
    Accounting information are getting increasingly important in external reporting. The chairman's statement usually occupies a prominent place in the annual report and provides information beyond what is required for statutory ...
  • The Impact of Corporate Governance and Ownership Structure on Financial Performance of Materials Sector Companies in the Colombo Stock Exchange 
    Senanayake, S.W.P.S.W.H. A.; Kawshalya, M.D.P. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)
    Corporate governance and ownership structure are becoming vital concepts of the organizations for last decades which contribute to the firm performance. This study investigates the impact of corporate governance and ownership ...
  • Impact of IFRS Adoption on Audit Cost 
    Fernando, K.D.M.; Kawshalya, M.D.P. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)
    Regulators and standard setters claim that International Financial Reporting Standards (IFRS) enhance the comparability and quality of financial reporting. However, the true returns to IFRS adoption should be evaluated by ...
  • Impact of IFRS Adoption on Financial Ratios Evidence from Materials and Capital Goods Sectors in Sri Lanka 
    Madhushankha, J.; Kawshalya, M.D.P. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)
    In preparing their financial statements, the companies listed on the Colombo Stock Exchange (CSE) were mandated to adopt International Financial Reporting Standards (IFRS/SLFRS) with effect from 01 January 2012. Sri Lankan ...
  • Impact of Institutional Ownership on Value Relevance of Accounting Information in Sri Lanka 
    Maheshika, G.A.R.; Kawshalya, M.D.P. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)
    The value relevance of accounting information has received significant attention in both developed and developing countries for lase few decades. This study investigates the impact of institutional ownership on value ...
  • Impact of Risk Governance Practices on Financial Performance of Listed Banks, Finance Companies and Insurance Companies in Sri Lanka 
    Ramasinghe, D.S.E.; Kawshalya, M.D.P. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)
    This study investigates the impact of risk governance practices on financial performance of listed banks, finance and insurance companies in Sri Lanka. Basically, when considering the performances of banks, finance and ...
  • Stock Market Reaction to Auditor Opinion 
    Pieris, H.T.D.; Kawshalya, M.D.P. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)
    The audit report is the medium of communication between the auditor and the users of the audit report, this report must be understandable, objective, and accepted by the users as a relevant source of information. Therefore, ...

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