Raazim, M.A.M.; Munasinghe, M.A.T.K.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)
Sri Lanka is one of the fastest growing tourist destinations in the world. Amongst attractions, “Cultural Triangle”, a region of cultural heritage of the country has become an important venue generating top contribution ...
Gangodawilage, D.S.K.; Madurapperuma, M.W.; Aluthge, C.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)
Adekanmbi Micheal, Oluwakayode; Adekanmbi John, Ayodele(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)
International trade plays a significant role in the economy of a country. It lets to fulfil the needs of the population of the country, stimulates the internal development. International trade is the exchange of goods and ...
Rajapaksha, R.A.S.; Tilakasiri, K.K.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)
Fiscal policy perform an important role to achieve macroeconomic objectives. Government revenue is mainly based on tax revenue. Capital Expenditure and Recurring expenditure are the parts of the Government Expenditure. The ...
Divakara, S.A.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)
COVID 19 was a cyclone passed over the world impertinently exploring a new arena to think everyone in the world. This pandemic outbreak proved how powerful the nature and no one can challenge to the nature. Thus the pandemic ...
Niruja, R.; Nimalathasan, B.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)
The aim of this study is to investigate the impact of corporate transparency on firm value. Although managers are getting allowances to disclosure more, existing literature reveals that the disclosure brings negative effects ...
Weerawickrama, V.L.; Tilakasiri, K.K.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)
This research examines the value relevance of the accounting information in Sri Lanka which has taken book value per share (BVPS), operating cash flow per share (OCFPS), earnings per share (EPS) and return on assets (ROA) ...
Vidanapathirana, G.T.; Wijesinghe, M.R.P.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)
Today accounting educators have been criticized that accounting graduates and chartered accountants do not possess the generic skills to a standard level. Given this backdrop, the main objective of this study is to compare ...
Fernando, A.T.; Dissanayake, D.H.S.W.; Deshika, N.P.T.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)
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 ...
De Silva, L.D.; Wanniarachchige, M.K.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)
Corporate governance is in the limelight across the globe as result of a series of corporate failures directly attributable to agency issues. Consequently, many countries have formulated guidelines on corporate governance ...
Samansiri, K.T.; Madhusanka, K.J.S.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)
Environmental management accounting (EMA) has become trending topic at present because, the business community can more easily manage its environmental and associated economic performance by adopting EMA. The research ...
Nilupuli, N.V.A.N.; Manawadu, I.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)
The objective of this study is to investigate the effect of audit quality on tax avoidance in listed manufacturing and diversified holding companies in Sri Lanka. The audit quality is determined based on the size of the ...
Iliya, Garba; Adekanmbi Micheal, Oluwakayode; Adekanmbi, John Ayodele(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)
The paper examined different tax policy options that are currently under consideration in Nigeria economy in supporting tax policy and its administration reforms. Online tax systems are rapidly replacing cumbersome manual ...
Udurawana, Y.M.W.G.P.K.; Wanninayake, W.M.C.B.; Laksiri, W.M.R.; Puwanenthiren, P.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)
As the leading industry, tourism has developed many cultural destinations sustainably through loyal tourists. Therefore, Sri Lanka has included many tourists loyalty program to keep tourists, while promoting the eight world ...
Herath, H.M.R.W.; Senarathne, Samanthi; Gunarathne, A.D.N.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)
A growing demand for an integrated report's external assurance is observed, despite the challenges involved in the assurance process. Despite this popularity, the rationale for external assurance of integrated reports is ...
Samarathunga, S.L.M.D.H.G.; Wijekoon, W.M.H.N.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)
In the modern era with the rapid growth of internet technology, it has enables the companies to disclose financial and non-financial information to the stakeholders through the adoption of websites as a media of communication. ...
Thathsarani, S.H.T.; Lakshan, A.M.I.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)
Sustainability is meeting our own needs without compromising the ability of future generation to meet their own needs. Sustainability reports present organization values, governance model and demonstrate the organization ...
Senanayaka, S.S.S.R.; Lakshan, A.M.I.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)
Liquidity and financial leverage are two of the important aspects that every business organization should manage in the best way. Proper management of these two aspects are very important to the performance of each company. ...
Premathilaka, D.M.R.; Lakshan, A.M.I.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)
The concept of corporate governance (CG) is a common concept that must be used by every listed company in the world. Further, better CG results in increasing investors trust towards the corporation and on the other hand, ...
Kumara, A.A.S.; Wijekoon, W.M.H.N.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)
This study examines the impact of credit risk management on profitability of financial institutions in Sri Lanka. Return on Assets (ROA) used as profitability indicator and Gross Non- Performing Loans (GNPL), Provision for ...