1st ICARE Student's Conference - 2015: Recent submissions

Now showing items 1-20 of 79

Effect of financial leverage on firm size in Sri Lankan manufacturing industry

Waniganeththi, W.V.D.A.M. (Department of Accountancy, University of Kelaniya, 2015)

Companies differ in the use of financial leverage since it depends on a number of factors such as the size, nature of product, capital intensity, technology, market conditions, management attitude etc. Corporate size seems ...
Impact of capital structure for business performance in Sri Lanka

Fernando, W.R.S. (Department of Accountancy, University of Kelaniya, 2015)

The discussion about the optimal capital structure has been a main topic in corporate finance from several years in Sri Lanka. Capital structure defines as a combination of debt as well as equity in an organization. ...
Application of Sri Lanka accounting standards in small & medium sized enterprises

Nishanthi, W.P.L. (Department of Accountancy, University of Kelaniya, 2015)

Small and Medium Enterprises (SMEs) play an important role in both developed countries and developing countries. It contributes to the growth of the economy through employment generation, new venture development and by ...
Affect of internal audit on firms performance

Dissanayake, W.G.P.K. (Department of Accountancy, University of Kelaniya, 2015)

This study attempt to evaluate the relationships between the internal audits characteristics such as professional qualifications of the chief audit executive of the Internal Audit, size, experience, and qualification; and ...
The empirical relationship between board size and firm performance of listed companies in Sri Lanka

Weerakkodi, W.A.S.L. (Department of Accountancy, University of Kelaniya, 2015)

A many studies investigate to the link between board size and firm performance in listed companies in Sri Lanka. The evidence on this area is very thin in Sri Lanka being a developing countries. The structure and size of ...
Corporate social responsibility practices and profitability of the manufacturing companies in Sri Lanka

Lakshitha, W.R. (Department of Accountancy, University of Kelaniya, 2015)

We are living in a world consist with numerous problems related to environment and society. Corporate Social Responsibility (CSR) is a means to sort out these problems to some extent because business is a part of society. ...
The effectiveness of corporate accountability

Chamali, V. (Department of Accountancy, University of Kelaniya, 2015)

Since the 1990's, the world has witnessed the growing importance and visibility of a range of initiatives led by businesses, social organization, and governments, with the stated aim of pressuring companies to behave in ...
An impact analysis of financial sector institutions’ capital structure influence over its performance in Sri Lankan

Balendra, V. (Department of Accountancy, University of Kelaniya, 2015)

The capital structure of a firm is basically a mix of debt and equity, which a firm deems as appropriate to enhance its operations (Kyereboah-Coleman, Anthony, 2007). A lot of investigations are being done on the implications ...
Impact of fair value disclosure of financial instruments in a bank for the fair presentation

de Silva, U. (Department of Accountancy, University of Kelaniya, 2015)

This research is based on the study of the impact of fair value disclosure of financial instruments in a bank for the fair presentation. Study whether it affects to the decision makers. For many years, users of financial ...
Corporate social responsibility and financial performance

Lelwala, U.L. (Department of Accountancy, University of Kelaniya, 2015)

The field of corporate social responsibility has grown exponentially in the last decade. More than half of the Fortune 1000 companies issue corporate social responsibility (CSR) reports. (Margarita Tsoutsoura, 2004). That ...
Customer acceptance of internet banking in Sri Lanka

Perera, T.M. (Department of Accountancy, University of Kelaniya, 2015)

A growing phenomenon in financial services is the use of the internet as a channel for financial services. The internet bank usage might however not be easy for the consumers. Internet banking services have a relative ...
The impact of capital structure on profitability of banks in Sri Lanka

Tharangani, D.L.M. (Department of Accountancy, University of Kelaniya, 2015)

The concept of capital structure means the way a firm finances its assets by the use of a mix of debt and equity. Capital structure decision is the important one, because the profitability of an enterprise is directly ...
The impact of total quality management practices on performance and competitive advantage

Farook, T.N. (Department of Accountancy, University of Kelaniya, 2015)

This empirical study examines the association between Total Quality Management ,performance and competitive advantage. The article investigates the impact of Total Quality Management on performance and competitive advantage, ...
Influence of corporate social responsibility on firms’ profitability

Koshila, T.G.S. (Department of Accountancy, University of Kelaniya, 2015)

Now-a-days Corporate Social Responsibility is gaining prominence among the organizations of various fields. Organizations now are emphasizing on CSR initiatives by integrating their business operations with the CSR activities ...
Impact of foreign direct investment for economic growth in Sri Lanka

Gunarathna, S. (Department of Accountancy, University of Kelaniya, 2015)

The relationship between Foreign Direct Investment and growth postulated a negative association for developing countries (Sahoo, P.) The growth of international production is driven by economic and technological forces. ...
The effects of total quality management practices on the business performance and the reasons and the barriers to TQM practices of manufacturing companies in Sri Lanka

Kumari, S.A.L.N. (Department of Accountancy, University of Kelaniya, 2015)

Organizations in the world have been exploring ways of improving quality to increase business performance in order to gain competitive advantage (Ferdousi & Shabnam, 2013; Jha and Joshi, 2010). As a result of that many ...
The impact of human resource outsourcing for an organization

Naaleem, R. (Department of Accountancy, University of Kelaniya, 2015)

Human Resource (HR) outsourcing is seen as an opportunity for the HR function by some and as a threat by others. HR outsourcing is an instrument creating time for HR to become strategic partner. Though HR outsourcing as a ...
Internal control and impact of financial performances in finance sector

Deena, R. (Department of Accountancy, University of Kelaniya, 2015)

Internal Control System is a vital role in the every organization to achieve their management objectives. They are a set of policies and procedures adopted by an entity in ensuring that an organization’s transactions are ...
Predicting young consumers' take up of mobile banking services in Sri Lanka

Senevirathne, R.P.S.M. (Department of Accountancy, University of Kelaniya, 2015)

The internet has had a significant impact on financial institutions, allowing consumers to access many bank facilities 24 hours a day, while allowing banks to significantly cut their costs. Research has shown that online ...
The relationship between size, growth and business performance of firms in Sri Lankan manufacturing industry

Akram, R.M.W. (Department of Accountancy, University of Kelaniya, 2015)

Taking some firms in the manufacturing sector in Sri Lanka as samples, the research is going to investigate the interaction between Size, Growth and Business performance of manufacturing organizations. Identifying this ...

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