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Browsing ICARE 2018 by Title

Browsing ICARE 2018 by Title

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  • The Impact of Corporate Characteristics and IFRS Adoption on Audit Report Lag: Evidence from Listed Manufacturing Companies in Sri Lanka 
    Srinath, V.P.N.; 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)
    An audit report lag (ARL) is defined as a period from a company’s fiscal year-end date to the audit report date. The shorter the ARL in releasing audited financial statements, the greater the usefulness and benefits that ...
  • Impact of Corporate Governance on Banking Performances 
    Nishshanka, N.A.S.S.S.; Rathwatta, 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)
    Corporate governance is considered to have significant implications for the growth prospects of an economy. Good corporate governance practices are regarded as important in reducing risk for investors, attracting investment ...
  • The Impact of Corporate Governance on Earnings Management in Listed Manufacturing Companies in Sri Lanka 
    Karunarathne, J.P.J.H.; Rathwatta, 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)
    Earning Management is the very important indicator to any organization as some managers manipulate earnings and the financial statements do not present according to the true and fair value. This Study objective is to ...
  • The Impact of Dividend Policy on Shareholders’ Wealth and Business Performance of Listed Manufacturing Companies in Sri Lanka 
    Dilshani, L.D.C.; Abeywardhana, D.K.Y. (4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018)
    The dividend policy plays a major role in current business as most important financial policy not only from the viewpoint of the company, but also from that of the shareholders, the consumers, employees, regulatory bodies ...
  • The Impact of Dividend Policy on Shareholders’ Wealth and Business Performance of Listed Manufacturing Companies in Sri Lanka 
    Dilshani, L.D.C.; Abeywardhana, D.K.Y. (4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018)
    The Dividend policy play a major role in current business as most important financial policy not only from the viewpoint of the company, but also from that of the shareholders, the consumers, employees, regulatory bodies ...
  • The Impact of Entity Specific Factors on External Audit Fees of Listed Non-Financial companies in Sri Lanka 
    Arasara, M.H.P.; Kaushalya, 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)
    Limited liability companies in Sri Lanka are statutorily required to secure the services of an auditor in order to obtain a professional opinion on their financial statements. The usefulness of an external audit in ...
  • The Impact of Environmental Reporting on Company Financial Performance of Listed Manufacturing Companies in Sri Lanka 
    Anuradha, P.H.; Rajapakse, R.M.D.A.P. (4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018)
    The impact of business activities on the environment is gradually increasing. Hence it is vital for stakeholders to be concern on the relationship between environment aspects and company’s decision making process. This ...
  • The Impact of Exchange Rate Movements on the Stock Returns of Commercial Banks in Sri Lanka 
    Bandara, A.W.M.S.S.C.; Thilakerathne, P.M.C. (4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018)
    Foreign exchange rate is price of the local currency stated in terms of another currency. It is widely held that foreign exchange rate is important financial and economic factor which affects the value of common stocks. ...
  • The Impact of Foreign Direct Investment on Economic Growth in Sri Lanka 
    Malalanayake, M.T.C.K.P.; 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)
    Foreign Direct Investment contributes to economic growth of many developed and developing countries and it is considered as a key instrument which is more than flow of capital. This study aims to identify the influence ...
  • The Impact of IFRS Adoption on Financial Ratios 
    Rajapaksha, R.A.S.; 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)
    Since the world economy is getting globalized, past practices of accounting may not be able to satisfy the information requirements of global stakeholders. Therefore the concept of harmonizing the accounting practices ...
  • The Impact of IFRS Adoption on Financial Statements and Value Relevance: Evidence from Sri Lanka 
    Dissanayaka, H.M.K.G.L.B.; Karunathna, 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)
    The aim of this study is to explore the effect of International Financial Reporting Standards (IFRS) adoption on commonly employed financial ratios and investigate the value relevance of IFRS adoption by comparing the ...
  • The Impact of Intellectual Capital on Firm’s Market Value and Financial Performance 
    Ganegoda, G.P.S.K.; 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)
    Intellectual capital has a huge impact on the firms’ value creation process and it will also generate competitive advantage to the organization with the development of knowledge based economy. The study aims to identify ...
  • Impact of Intellectual Capital on the Financial Performance of Finance Sector listed Companies in Sri Lanka 
    Jayawickrama, A.P.D.S.N.; Lakshan, A.M.I. (4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018)
    Propagation in the gap between companies’ market value and their book value has resulted in numerous investigations into identifying the factors that influence the market value. Intellectual Capital primarily drives ...
  • The Impact of Internal Control Systems on Profitability: A Study Based on Employees’ Perception of Licensed Commercial Banks in Sri Lanka 
    Jayaweera, W.T.N.; 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)
    Internal control system plays an important role in preventing and detecting fraud and also protecting the tangible and intangible assets of an organization. Therefore, it is important to study how the internal control ...
  • The Impact of Internal Controls on Financial Performance in Public Sector Banks in Sri Lanka 
    Prabath, H.K.E.; 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)
    Internal control systems play a major role in every organization to achieve their management objectives. In the recent past, some public sector organizations (specially in baking sector) have been reported some corruptions, ...
  • The Impact of Internal Corporate Governance on Convergence of IFRS: Evidence from Sri Lanka 
    Harshana, R.D.U.; 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)
    The convergence of International Accounting Standards (IAS) with International Financial Reporting Standards (IFRS) is an important debate among standards setters, policy makers, regulators, professional bodies and ...
  • The Impact of International Financial Reporting Standards Adoption on the Value Relevance of Accounting Information: Evidence from the Public Listed Manufacturing Companies in the Colombo Stock Exchange in Sri Lanka 
    Athukorala, A.S.P.; 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)
    The purpose of this study is to investigate the impact of International Financial Reporting Standard (IFRS) adoption on the value relevance of accounting information in Sri Lanka and also the study has made a comparison ...
  • Impact of Internet-Based Communications on Employee’s Satisfaction in Finance Sector 
    Dabarera, G.A.T.; Thilakarathne, C.R. (4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018)
    The prime target of this research article is to investigate the impact of internet-based communications on employee’s satisfaction in the finance sector in Sri Lankan context. With the rise of the internet-related ...
  • The Impact of Macroeconomic Variables on Stock Market Performance of Sri Lanka 
    Vishmini, K.W.O.; 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)
    Smooth functioning of a stock market is paramount important to a healthy economy. Investigations of relationship between macro-economic factors and performance of stock markets at many emerging economies including Sri ...
  • The Impact of Sustainability Reporting on Organization Performance - Evidence from Listed Companies in Bank,Finance and Insurance Sector in Sri Lanka 
    Athukorala, N.T.; Tilakasiri, K.K. (4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018)
    Sustainability means meeting the present needs without compromising the needs of the future generation. Organizations are responsible for creating economic value not only to the organization but also to social and to ...

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