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Browsing Accountancy by Author "Perera, Prabath"

Browsing Accountancy by Author "Perera, Prabath"

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  • Audit Quality: Perception of Audit Practitioners in Sri Lanka 
    Perera, Prabath; Wijerathna, A.G.H.S.K. (17th International Conference on Business Management (ICBM 2020), Colombo, Sri Lanka, 2020)
    The quality of the audit plays an important role in the financial markets as a factor which creates the investor confidence is auditor’s opinion on the financial statements. Number of companies collapsed globally and as ...
  • EFFECT OF DISCRETIONARY ACCRUALS ON FIRM’S CORPORATE DIVIDEND POLICY - EVIDENCE FROM SRI LANKA 
    Lakshan, R.P.S.; Perera, Prabath (3rd International Symposium on Social Sciences and Humanities 2020 , Colombo, Sri Lanka, 2020)
    Earnings management is becoming an area of interest to many stakeholders including researchers, after several accounting scandals. Also, it is an important duty of a financial manager to formulate the company's dividend ...
  • Impact of firm characteristics on intellectual capital disclosure: Evidence from Sri Lanka 
    Herath, Malinda N.; Perera, Prabath (6th International Conference on Contemporary Management (ICCM 2021), Jaffna, Sri Lanka., 2021)
    This study aimed to investigate the relationship between firm characteristics and intellectual capital disclosure. Intellectual capital reporting is mostly unregulated in Sri Lanka, due to the fact that it is voluntary ...

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