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Browsing ICARE 2018 by Title

Browsing ICARE 2018 by Title

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  • 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 ...
  • The impact of Tax Policy Changes and Gross Domestic Production on the Tax Revenue in Sri Lanka 
    Begam, M.I.S.; 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)
    Taxation is a mode of revenue mobilization, providing resources for National Budgets and forming an important part of the macroeconomic management. The tax revenue is one of the major sources of income in every government. ...
  • The Impact of Trade Credit Usage on Firm’s Profitability of Listed Manufacturing Companies in Sri Lanka 
    Weerawickrama, V.L.; 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)
    Trade credit has been recognized as a crucial source of short-term financing for listed manufacturing companies. A trade credit contract is a legally binding agreement between two parties that allows a buyer to purchase ...
  • Influence of Market Power on Leverage of Listed Manufacturing Companies in Sri Lanka 
    Kumari, R.A.R.N.S.; Aruppala, W.D.N. (4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018)
    Main purpose of this study is to investigate whether there is any impact of market power on leverage of listed manufacturing companies in Sri Lanka. Because manufacturing sector has grown faster and number of companies ...
  • Information Technology and its Implication on Internal Auditing in Sri Lankan Companies 
    Udayangani, M.A.S.; 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)
    Information Technology (IT) is a very much important function in designing, implementing and directing many controls over the organizations’ business processes. Currently both internal & external auditing processes are ...
  • Internal and External Determinants of Bank Profitability in Sri Lanka 
    Wijethunga, K.D.P.I.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 bank provides a vital role as a financial intermediary for the development of countries’ economy. Bank performance has significant impact on investment, growth as well as economic development. The purposes of this ...
  • Non - Interest Income and Performance of Commercial Banks in Sri Lanka 
    Karunarathne, W.G.S.M.; Aruppala, W.D.N. (4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018)
    Non interest income of banks improve the total income, since banks can expand the source of income by diversifying their income while reducing business risks. Accordingly, non-interest income is an extra source of income ...
  • Organization Culture and its Impact on Firm Performance with Special Reference to Listed Companies in Sri Lanka 
    Minzan, M.N.M.; Gunasekare, U.L.T.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 goal of this study is to identify the impact of organization culture on firm performance in listed companies in Sri Lanka. Further we set apart the findings relating to different industries and compared how firm ...
  • Quality of Loan Portfolio Management and Its Impact to the Financial Performance of Commercial Banks in Sri Lanka 
    Hewaarachchi, H.A.H.M.; 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 today’s world, banking sector has become extremely competitive powerful industry, providing many services to the society. Careful management of banks’ loan portfolio is very much essential for their stability as ...
  • Relationship between Board Characteristics and Earnings Management Evidence from Sri Lankan Listed Companies 
    Sarathchandra, P.K.K.; Munasinghe, M.A.T.K. (4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018)
    Many studies carried out to investigate the link between board characteristics and firm performance in developed countries. The empirical evidence on this area is very thin in Sri Lanka being a developing country. Hence ...
  • Relationship between CSR Activities and Financial Performance of the Companies in Sri Lanka 
    Priyankara, S.D.K.; Gunasekara, U.L.T.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 corporate business organizations tend to have more CSR activities, as a strategy for future benefits. But it is still unclear that whether these CSR activities add value to the firm performance on which this study ...
  • Relationship between Income Source Diversification and Financial Performance of Commercial Banks in Sri Lanka 
    Dilrukshi, K.K.S.; Thilakarathne, 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)
    Profitability of commercial banks highly depends on the net interest income generating activities. Due to the profitability and stiff competition, banks have changed their income sources, by diversifying into non-interest ...
  • The Reliance on Internal Auditors and Internal Controls by External Auditors in Sri Lanka 
    Gunawardana, N.K.T.D.; Prof. Jayamaha, A. (4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018)
    This study aims to identify extent to which external auditors rely on internal auditors and internal controls in Sri Lanka through the analysis of primary data collected. The data collection was performed by a well-structured ...
  • 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 ...

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