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Browsing ICARE 2018 by Author "Perera, H.A.P.L."

Browsing ICARE 2018 by Author "Perera, H.A.P.L."

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  • Samarkoon, R.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)
    Credit management is a very important activity of any organization and it will be the reason to increase firm’s revenue and ultimately firm’s profitability. The purpose of this study is to identify the impact of credit ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • Sudusinghe, L.H.; 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 the context of auditing, the quality of service provided by audit firms is a very important issue when signs of dissatisfaction with the services arise. In today, quality of services is an important element for enhancing ...
  • 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 ...

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