Jayasiri, H.D.B.C; Perera, K.H.(Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)
It is evident that the decisions regarding the trade credit policy are much vital on behalf of the profitability and performance of a company. This study considered the effects of trade credit policy on profitability of ...
Muthukuda, M.W.A.P.; Perera, K.H.(Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)
This study was conducted to identify the impact of related party transaction disclosure on firm valuation for Licensed Finance Companies (LFCs) listed in Colombo Stock Exchange (CSE) Sri Lanka. Related party disclosures ...
Sandaruwan, D.G.S.; Perera, K.H.(Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)
The main purpose of this paper is to examine the impact of Intellectual Capital (IC) on financial performance of Sri Lankan banks. The Value-Added Intellectual Capital coefficient (VAIC) approach developed by Pulic (2000) ...
Madhushani, W.I.; Perera, K.H.(Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)
The Banking sector in Sri Lanka is one of the most dynamic and vibrant sectors of the economy. The commercial banks are influenced by various types of risks and discrepancies which directly impact to the short-term and ...
Prawanth, S.; Perera, K.H.(Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)
External auditor is an individual third party who express an independent opinion on the financial statements in accordance with the Sri Lanka Financial Reporting Standards (SLFRS), Sri Lanka Accounting Standards (LKAS) and ...
Withanachchi, R.S; Kawshalya, M.D.P.(Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)
The timeliness of companies audited financial statements is regarded as to a significant aspect influencing the usefulness of information available to external users for decision making process. The shorter the audit report ...
Silva, D.P.A.M.S.; Kawshalya, M.D.P.(Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)
The generation of quality financial or earnings information depends on a whole set of governance mechanisms in the organization. The board of directors, as the responsible party the core of corporate governance (CG), will ...
Saran, V.; Kawshalya, M.D.P.(Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)
The main Purpose of this research is to study the effect of auditor’s opinion and audit firm size on the value relevance of accounting information of the companies listed on the Colombo stock exchange during the years ...
Rathnayake, M.L.M.L .; Kawshalya, M.D.P.(Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)
This study examines the impact of Audit Committee Characteristics on Earnings Quality of Public Listed Companies in Sri Lanka. Several prior studies have examined this relationship in developed countries. There appears to ...
Ranasingha, R.A.R.N.; Kawshalya, M.D.P.(Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)
The purpose of this study is to investigate the extent to which a model based on financial and non-financial variables predicts auditors’ decisions to issue qualified audit reports in the case of companies listed on the ...
Madhushani, V.P.P.; Kawshalya, M.D.P.(Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)
Fair value measurement has been considered as vital aspect in the preparation of financial statements and in auditing such financial statements. Since, the ever-increasing use of Fair value accounting is more useful for ...
Basnayaka, B.M.T.S.; Kawshalya, M.D.P.(Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)
The financial position of listed companies is an issue that every stakeholder is concerned about very much. Therefore, investment decisions of the investors are based on the companies’ financial position. The management ...
Dileshana, P.K.A.U.; Kawshalya, M.D.P.(Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)
The material manufacturing sector companies have a significant concern over its inventory management and financial performance. Accordingly, it is important to identify the impact of inventory management on financial ...
Fernando, W.W.U.L.; Aruppala, W.D.N.(Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)
Type of audit opinion is important for all stakeholders; A lot of stakeholders’ decisions depend on the financial figures presented and disclosed by the management of the relevant firm. Stakeholders, mainly shareholders ...
Wijerathna., K.G.D.M.; Aruppala, W.D.N.(Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)
This study attempted to identify the capital structure determinants and its impact for the financial performance of Small and Medium Enterprises in Sri Lanka. This research based on primary data from the small and medium ...
Thilakarathna, R.M.N.T.; Aruppala, W.D.N.(Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)
This study examines the relationship between macroeconomic variables and Sri Lanka stock prices regards the five factors which are real GDP growth rate, Change in Colombo Consumer price index (Inflation rate), interest ...
Senarathna, A.T.M.; Aruppala, W.D.N.(Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)
The financing mix of long-term debt and equity is known as capital structure in corporate finance and capital structure decisions are a key issue in a firm’s financial strategy. The optimal capital structure indicates the ...
Jayamina, Y.K.D.; Aruppala, W.D.N.(Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)
Accounting information system (IAS) is a system which provides the vital information for planning, organizing, directing, leading and control on the activities of the organization. It is mainly used to gather, store, direct, ...
Gunathilake, K.S.; Aruppala, W.D.N.(Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)
Corporate governance mechanism gained considerable attention during past two decades as corporate scandals have taken place in the world. Some corporate failures in Sri Lanka made introduction to corporate governance ...
Dharmasena., I.P.N.; Aruppala, W.D.N.(Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)
The world of technology is rapidly changing and evolving. It has positive and negative consequences on every sector of the world, directly or indirectly. Businesses are undergoing a number of obvious changes due to ...