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Browsing ICARE 2018 by Title

Browsing ICARE 2018 by Title

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  • Satisfaction of Sri Lankan Based Customers towards Internet Banking in Sri Lanka 
    Weerasekara, W.T.K.; Kawshalya, M.D.P. (4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018)
    Internet banking activities are more current than the traditional banking activities with the advancement of the new technology in the banking Industries. Commercial banks in Sri Lanka use the internet applications as a ...
  • Service Quality, Client Satisfaction and Loyalty towards Audit Firms: Perception of Sri Lankan Companies 
    Sudusinghe, L.H.; Perera, H.A.P.L. (4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018)
    In the context of auditing, the quality of service provided by audit firms is a very important issue when signs of dissatisfaction with the services arise. In today, quality of services is an important element for enhancing ...
  • Stock Market Development and Economic Growth in Sri Lanka 
    Perera, K.A.H.; Madurapperuma, M.W. (4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018)
    Stock market plays an important role on economic development and it promotes the economic growth and prospects of the economy. The main objective of this research was to identify the impact of Stock Market Development ...
  • The Study on Determinants of Non-Performing Loans in Listed Commercial Banks in Sri Lanka 
    Adikari, A.M.U.S.,; Rathwatha, G.M.H.P.K. (4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018)
    Non-performing loans (NPLs) are considered as a critical factor for any bank and has the possibility of resulting huge losses if the required attention was not given. Though many researches have been conducted on factors ...
  • The Use of Corporate Governance in Predicting Corporate Failure of Listed Companies in Sri Lanka 
    Randika, R.W.M.K.M.; Wijekoon, W.M.H.N. (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 is to investigate the relationship between corporate governance variables and corporate failure of listed companies in Sri Lanka. In modern business world sudden failure of corporation ...
  • The Utilization of Generalized Audit Software (GAS) by Sri Lankan External Auditors 
    Senarathne, G.R.S.D.; Perera, H.A.P.L. (4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018)
    Generalized audit software is a tool used by auditors to automate various audit tasks. As most accounting transactions are now computerized, auditing of accounting data is also expected to be computerized as well. The ...
  • Value Relevance of Accounting Information and Financial Statement Effect upon IFRS Adoption: Evidence from Listed Manufacturing Companies in Sri Lanka 
    Muthunayake, H.; Kawshalya, M.D.P. (4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018)
    Accounting Information would be beneficial only if it is relevant to the decision being made. According to International Accounting Standard Board, the usefulness of accounting information depends on the fundamental ...
  • The Value Relevance of Accounting Information: A Comparison between Published Interim and Annual Financial Statements 
    Weerasinghe, P.S.M.; Karunarathna, W.V.A.D. (4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018)
    Main objective of the accounting information is providing useful information to stakeholders of the entity. Current and prospective investors are the most important users of such information. Public Listed Companies in ...

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