ICARE 2018: Recent submissions

  • 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 ...
  • Effect of Credit Management on Profitability of Listed Companies in Sri Lanka 
    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 ...
  • Factors Leading to Business Process Outsourcing Decisions in Sri Lankan Hotel Industry 
    Geethika, B.K.S.; 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)
    This research tried to find the factors affecting to BPO (Business Process Outsourcing) decision in Sri Lankan Hotel Industry. Further the study expected to identify the activities which were highly possible for outsourcing ...
  • The Impact of Corporate Governance on Earnings Management in Listed Manufacturing Companies in Sri Lanka 
    Karunarathne, J.P.J.H.; 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)
    Earning Management is the very important indicator to any organization as some managers manipulate earnings and the financial statements do not present according to the true and fair value. This Study objective is to ...
  • 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 Effect of Bank Specific Determinants on Profitability of the Commercial Banks in Sri Lanka 
    Niroshini, V.D.; 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)
    Sri Lanka, commercial banks play the important role of the operation on the economy and it provides financial infrastructure for economic development. Therefore, studying the determinants of bank profitability is vital ...
  • 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 ...
  • 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. ...
  • 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 ...
  • Demand of Market Share Price: Evidence from Listed Banks in Colombo Stock Exchange 
    Indunilmini, E.A.I.; 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)
    This research motivates to study the extent to which firm-specific determinants and macroeconomic determinants to stock prices of listed banks in Colombo Stock Exchange. The relationship of internal factors and external ...
  • 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 ...
  • 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 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 ...
  • Environmental Accounting Practices and Firm Financial Performance: An Empirical Analysis of Selected Listed Manufacturing and Construction Companies in Colombo Stock Exchange of Sri Lanka 
    Lakmal, A.A.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)
    This research focused on the Environmental Accounting practices (disclosures) and the firm financial performance of the selected listed Construction and Manufacturing companies in Sri Lanka. The main objective of this ...
  • 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 ...
  • 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 ...
  • 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 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 ...
  • Financial leverage and Firm Performance: Evidence from Sri Lankan Beverage, Food and Tobacco Companies 
    Imalka, H.A.; 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)
    This study investigates the effect of firm leverage and product diversity towards the financial performance of Sri Lankan Beverage, food and tobacco companies. Beverage, food and tobacco companies listed in Colombo Stock ...

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