Browsing 6th ICARE 2020 by Issue Date

Now showing items 1-20 of 101

Effect of Leverage on Firm Growth: With Special Reference to Food, Beverage and Tobacco Companies Listed in Colombo Stock Exchange

Aberathna, H.P.D.C.N.; Abeywardhana, D.K.Y. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

This study investigates the effect of leverage on firm growth with special reference to the food, beverage and tobacco companies listed in Colombo Stock Exchange. The relationship between leverage and firm growth in food, ...
Intellectual Capital on Financial Performance

Jayathilake, W.A.S.P.; Abeyawadhana, D.K.Y. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

Intellectual Capital (IC) plays a major role of achieving competitive advantages in organizations. Through IC firms can assess their real firm value. This study investigates the impact of IC on financial performance of ...
Credit Risk on Performance: Evidence from Commercial Banks in Sri Lanka

Sandakelumsiri, P.W.M.; Abeyawardhana, D.K.Y. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

Credit risk is one of the most common causes of bank failures. Generally, Credit risk is the possibility of a loss resulting from a borrower's failure to repay a loan or meet contractual obligations. This study therefore ...
The Impact of Income Diversification on Risk and Return of Financial Sector in Sri Lanka

Piyumika, B.A.; Abeywardhana, D.K.Y. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

Financial sector in developing countries have not had diversification opportunities as financial sector in developed economies. Income source diversification is an important phenomenon which shifts financial sectors from ...
The Determinants of Corporate Sustainability Reporting Disclosures: Evidence from the Listed Manufacturing and Finance Companies in the Colombo Stock Exchange

Karunathilaka, K.A.C.S.; Karunaratne, W.V.A.D.K. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

The term “corporate sustainability” describes a new corporate management model. These include the linkages between environmental, social, and economic issues as well as long-term perspectives. The goal is to provide long-term ...
The Impact of the Intellectual Capital on Firm's Financial Performance and the Market Value: Evidence from the Financial and Non-financial Listed in the Colombo Stock Exchange

Aberathna, H.N.M.; Karunaratne, W.V.A.D. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

Tangible assets and intangible assets have played a vital role in the organizations in the present business world. Therefore effort of employees, innovation, thoughts, patents, brand image, and copyright have become crucial ...
Factors Influencing Sustainability Reporting of Public Listed Companies in Sri Lanka

Waragoda, W.M.M.P.; Karunaratne, W.V.A.D. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

Sustainability reporting aims to communicate the risks and opportunities related to the economic, environmental, social impact, and sustainable performance among both internal and external stakeholders of an organization. ...
The Impact of Sri Lanka Financial Reporting Standards (SLFRS)-16) on Key Financial Ratios of Listed Companies in Sri Lanka

Induranga, P.D.R.; Karunarathne, W.V.A.D. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

SLFRS sets out new rules for the recognition and measurement of leases in an organization. The introduction of the new standard removes the lessee's distinction between operating and finance leases, leading to an increase ...
Impact of Challenges in Fair Value Measurement in Biological Assets on Financial Information from auditors’ perception

Jayawardana, W.M.S.S.; Munasinghe, M.A.T.K. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

Agriculture is the key contributor to the Gross Domestic Production in Sri Lanka. This study investigates the impact of challenges in fair value measurement in biological assets on financial information from auditors’ ...
Impact of Challenges in Fair Value Measurement in Biological Assets on Financial Information from auditors’ perception

Jayawardana, W.M.S.S.; Munasinghe, M.A.T.K. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

Agriculture is the key contributor to the Gross Domestic Production in Sri Lanka. This study investigates the impact of challenges in fair value measurement in biological assets on financial information from auditors’ ...
Effect of CSR on Financial Performance of Public Listed Companies in Sri Lanka

Jayalath, J.A.K.E.; Munasinghe, M.A.T.K. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

Corporate social responsibility (CSR) is an important concept in the business world and affects the Financial Performance of organizations. Therefore, this study aims to investigate the effects of CSR on the financial ...
Impact of Firm Specific Factors on Financial Performance with Special Reference to Plantation Industry in Sri Lanka

Karunathilaka, K.M.T.P.C.; Munasinghe, M.A.T.K. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

The impact of firm specific factors on financial performance has become an emerging topic since collapses of giant companies worldwide. This study is examining on how firm specific factors impact on firm performance by ...
The Impact of IFRS Adoption on Audit Fees; Evidence from Listed Manufacturing Firms in Sri Lanka

Diwyanjalee, A.W.A.D.B.; Munasinghe, M.A.T.K. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

The aim of use of International Accounting Standards are to enhance Transparency, Consistency, Comparability of accounting information worldwide. This research was conducted to find out whether these standards adoption ...
The Association between Corporate Social Responsibility and Financial Performance - with Special Reference to Public Quoted Companies in Sri Lanka

Dilrukshika, M.G.C.M.; Lakshan, A.M.I. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

The concept of corporate social responsibility (CSR) has developed in the Western world since the twentieth century (1950). Many businesses neglect to engage in social work and some business organizations voluntarily engage ...
Impact of Bank Income Diversification on Bank Performance and Stability: Evidence from Sri Lanka

Wijethnuga, D.M.B.P.; Aruppala, W.D.N. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

Banks are using revenue diversification as a strategy to improve bank performance and reduce volatility. If diversified activities are less risky and improve the return banks will always try to improve the revenue ...
The Effect of Credit Risk Management on Shareholder Value: With Special Reference to Licensed Commercial Banks in Sri Lanka

Karunarathna, K.A.D.N.M.; Thilakarathne, P.M.C. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

This study investigates the effect of credit risk management on the shareholder value of the licensed commercial banks in Sri Lanka. The banking industry is facing enormous challenges due to various risk categories exposed ...
The Impact of Intellectual Capital on Financial Performance of Service Companies in Colombo Stock Exchange in Sri Lanka

Dissanayaka, D.M.C.S.; Wijekoon, W.M.H.N. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

In modern economics, Intellectual capital is described as an intangible asset that can be used as a source of sustainable competitive advantage. However, intellectual capital components have to interact with each other to ...
Effect of Trade Receivables Management on The Profitability of Retailing Firms Listed in The Colombo Stock Exchange

Akmeemana, N.D.; Perera, K.H. (Faculty of Science, University of Kelaniya, Sri Lanka, 2020)

Trade receivables will lead to increased core revenue and operational profits. However, if trade debtors due is not collected within the agreed time period, it will lead to bad and overdue receivables, leading to a decrease ...
The Impact of Sustainable Accounting Practices on Shareholders’ Wealth: Evidence from an Emerging Economy of Sri Lanka

Edirisinghe, K.P.M.; Wijekoon, W.M.H.N. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

Sustainability accounting is considered as a sub category of accounting which discloses the economic, social and environmental performance to stakeholders. This study investigates the impact of sustainability accounting ...
Impact of Audit Expectation Gap on the Investment Decision Making of Public Listed Companies in Manufacturing Sector

Maduwanthi, M.R.A.M.; Perera, K.H. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

The audit plays a major role in today’s world. This has created a concern on the existence of the expectation gap between auditing profession and the general public. Sri Lanka as a developing country with a developing ...

Browsing 6th ICARE 2020 by Issue Date

Browsing 6th ICARE 2020 by Issue Date

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