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Browsing ICARE 2018 by Title

Browsing ICARE 2018 by Title

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  • 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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