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Browsing ICARE 2016 by Issue Date

Browsing ICARE 2016 by Issue Date

Now showing items 1-20 of 33

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 ...
Stakeholders’ Value Based Concern on Corporate Social Reporting in Sri Lanka: Value-Belief-Norms (VBN) Theory Perspectives

Rajapakse, R.M.R.B.; Ranjani R.P.C. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)

Growing trend of social and environmental concern in modern society and CSR reporting in worldwide reflect the increased awareness of both stakeholders and corporate community about impact of human activities on the ...
Risk Disclosure and Cost of Capital; A Case of a Sri Lankan Manufacturing Company

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

The purpose of this research is to identify and examine the practice of financial decision on equity capital and debt capital in a cash cow manufacturing company. One of cash cow company selected for the analysis with ...
Virtual Learning Environments: Transitioning Student Performance in Accounting at Higher Education Institutes in Sri Lanka

Warusavitarana, P.A.; Dona, K.L.; Epitawela, D.D. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)

This paper discusses how Virtual Learning Environments influence the student performance in Sri Lankan Higher Education Institutes. The technology has made drastic changes in the education sector. Many Higher Education ...
Impact of Dividend Policy on Market Share Price, Evidence from Financial Industries in Sri Lanka

Uthayakumar, R.; Mujahith, M.U.M. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)

This study examines the impact of dividend policy indicators, dividend payout ratio and dividend yield, on the market price of a share of the companies operating in the banking, financing, insurance, and leasing industries ...
Effect of Government Debt on Gross Domestic Production: Evidence from Sri Lanka

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

This paper investigates the relationship between government debt and gross domestic production in Sri Lanka. Objective of this study is to find the relationship between these two variables and the impact of government ...
Impacts of Effective Internal Control System and Information Technology on Quality of Accounting Information Systems: The Case of Vietnam

Quynh Le, H.N.; Nguyen, B.H. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)

This study was conducted to examine the impacts of effective internal control system and information technology on the quality of accounting information systems. Survey data is collected from 192 accountants, managers, ...
Critical Leadership Qualities for Good Corporate Governance

Gunasekare, U.L.T.P. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)

Corporate governance is a process that aims to allocate corporate resources in a manner that maximizes value for all stakeholders – shareholders, investors, employees, customers, suppliers, environment and the community ...
Contemporary Political Issues Responsible for Poor Local Governance in Nigeria

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

This research examined contemporary political issues responsible for poor local governance in Nigeria. It assessed how these issues alternative solution to these issues can be achieved. The quantitative research methodology ...
The Impact of Dividend Policy on Stock Price: An Empirical Evidence from Hotels and Travels Companies Listed in Colombo Stock Exchange

Hettiarachchi, U.S.J.; Rajeshwaran, N. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)

Dividend Policy is one of the important factors that affect the stock price. Dividend policy is measured by dividend per share, dividend yield and dividend payout ratio. The purpose of this paper is to identify the impact ...
The Impact of Working Capital Management on Corporate Profitability: Evidence from Listed Manufacturing Company of the Colombo Stock Exchange in Sri Lanka

Elangkumaran, P.; Nimalathasan, B. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)

Efficient management of working capital ensures a company has sufficient cash flow to meet its short-term debt obligations and operating expenses. The study analysis WCM and corporate profitability of listed manufactur ...

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Browsing ICARE 2016 by Issue Date

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