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Browsing ICARE 2018 by Subject "Sri Lanka"

Browsing ICARE 2018 by Subject "Sri Lanka"

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  • The Association between Firm Specific Characteristics and Voluntary Disclosures of Non-Financial Sector in Sri Lanka 
    Herath, C.G.H.S.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 main purposes of this research are to assess the level of disclosure in the annual reports of non-financial (excluding banks finance and insurance sector) Sri Lankan firms which are listed in the Colombo stock exchange ...
  • 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 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 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 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 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • The Study on Determinants of Non-Performing Loans in Listed Commercial Banks in Sri Lanka 
    Adikari, A.M.U.S.,; Rathwatha, 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)
    Non-performing loans (NPLs) are considered as a critical factor for any bank and has the possibility of resulting huge losses if the required attention was not given. Though many researches have been conducted on factors ...
  • The Use of Corporate Governance in Predicting Corporate Failure of Listed Companies in Sri Lanka 
    Randika, R.W.M.K.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 main purpose of this study is to investigate the relationship between corporate governance variables and corporate failure of listed companies in Sri Lanka. In modern business world sudden failure of corporation ...
  • The Utilization of Generalized Audit Software (GAS) by Sri Lankan External Auditors 
    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 ...
  • 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 ...

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