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Browsing ICARE 2018 by Issue Date

Browsing ICARE 2018 by Issue Date

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  • 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 ...
  • 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 ...
  • 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 ...
  • An Empirical Analysis of Exchange Rate Volatility on Foreign Direct Investments in Sri Lanka 
    Ariyasinghe, A.T.T.; 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 is considered as one of key factor in determining factors for its economic growth. However, the macroeconomic environment in the host country must be favorable to attract foreign investment. ...
  • 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 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 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • Determinants of Tax Compliance among Small and Medium Sized Enterprises in Colombo District 
    Weerasinghe, W.M.N.L.B.; Rajapakshe, 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)
    In this study the researcher sought to explore the different factors that determine tax payers’ compliance in Colombo District. Using a linear regression probity model the researcher found some similarities and differences ...
  • 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. ...
  • 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 ...
  • 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 Board Characteristics on Sustainability Reporting: Empirical Evidence from Sri Lankan Firms 
    Dimuthumali, H.G.K.S.; Rajapakshe, 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)
    At the present scenario, Sustainability Reporting plays vital role in financial reporting as it is crucially impact on the growth and continuous development of a firm in certain and equity market. There are several factors ...
  • 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 ...
  • Corporate Social Responsibility and Financial Performance of Listed Food and Beverage Tobacco Companies in Sri Lanka 
    Thilakshi, T.N.H.; 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)
    CSR has become a greater important area of research among researches in the financial area in recent years. Most of entities perform CSR activities for its stakeholders than shareholders. This has led to the emergence ...
  • 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 ...

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