Digital Repository

Browsing ICARE 2018 by Author "Kawshalya, M.D.P."

Browsing ICARE 2018 by Author "Kawshalya, M.D.P."

Sort by: Order: Results:

  • 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 ...
  • 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 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, ...
  • 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 ...
  • 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 ...

Search Digital Repository


Browse

My Account