Citation:Fernando, A.T., Dissanayake, D.H.S.W. and Deshika, N.P.T. (2020). The Employee Perceptions towards Corporate Governance Practices of the Listed Companies in Sri Lanka. In : 6th International Conference for Accounting Researchers and Educators, 2020. Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, p.73.
Date:2020
Abstract:
This study aimed to investigate the employee perceptions towards the corporate governance practices of the listed companies in Sri Lanka. The questionnaire was addressed to employees in the companies listed in the Colombo Stock Exchange, where the sample was constructed out of the top 50 companies of the highest market capitalization.The quantitative research approach is adopted and primary data is gathered using a questionnaire survey with a sample of 100 respondents. The analysis is done by a validity and reliability test followed by factor analysis and an analysis of variance (ANOVA) test. The results show that perceptions of employees on the factors of corporate governance differ with respect to the changes in the demographical factors. The results generated through this study can be beneficial for employees, managers, practitioners, and students in developing a better understanding of employee perceptions and the concept of corporate governance.
