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Browsing Commerce and Management by Title

Browsing Commerce and Management by Title

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  • Attractiveness of venture ideas: a conjoint study 
    Semasinghe, D.M.; Davidsson, P.; Steffens, P.R. (Swinburne University of Technology, University of the Sunshine Coast, Queensland, 2010)
    Every venture starts with a venture idea; product/service, method of production, customer, market, or method of promotion etc. This study focused its attention on what factors drive entrepreneurs’ perceptions of the ...
  • The Audit Committee Characteristics and Earnings Quality of Public Listed Companies in Sri Lanka 
    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 ...
  • Audit Expectation Gap: A Review of Literature 
    Deepal, Deepal, A.G.; Jayamaha, A. (Faculty of Commerce and Management Studies, University of Kelaniya, 2021)
    Unexpected failures of corporate giants such as Enron, World Com, Arthur Andersen, and Xerox together with scams and financial scandals in the world have seriously damaged the image of the audit profession. As a result, ...
  • Audit Quality and Earnings Management: Evidence from Food & Beverage and Hotel Sectors of Sri Lanka 
    Randenigala, C. J.; Wijesinghe, M. R. P. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)
    The company's earnings are crucial for investors' decision-making since they provide emblems about value-creating ability. However, with the possibility of manipulating earnings, the whole purpose of financial reporting ...
  • Audit quality and its impact on earnings management: evidence from public listed companies in sri lanka 
    Thalangama, T.A.T.W.; Karunaratne, W.V.A.D. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)
    A strong and well-functioning auditing process can mitigate the manipulation of the company’s earnings and performance. Even though companies present excellent earnings growth in their audited financial statement, it arises ...
  • Audit Quality: Perception of Audit Practitioners in Sri Lanka 
    Perera, Prabath; Wijerathna, A.G.H.S.K. (17th International Conference on Business Management (ICBM 2020), Colombo, Sri Lanka, 2020)
    The quality of the audit plays an important role in the financial markets as a factor which creates the investor confidence is auditor’s opinion on the financial statements. Number of companies collapsed globally and as ...
  • Auditor-Client Relationship as a Source of Value Addition for Audit Firm: A Descriptive Study of Audit Firm in Sri Lanka 
    Gayani, K.A.U.,; Peiris, M.D.P.; Darshani, R.K.N.D. (Department of Human Resource Management, Faculty of Commerce and Management Studies, University of Kelaniya, 2019)
    Today value-adding activities are more critical than profit-maximizing in an organization, businesses are concern about the value addition to the organization in deep manner. Relationship building with the client chain can ...
  • Auditors' response to regulators during COVID-19: disclosures of key audit matters 
    Rainsbury, E.; Bandara, S.; Perera, A. (Asian Review of Accounting, 2023)
    Purpose New Zealand regulatory bodies guided preparers and auditors of financial statements to deal with potential COVID-19 impacts on the financial statements and audit procedures. This study provides evidence of ...
  • Auditor’s Opinion, Auditor’s Size, and Value Relevance of Accounting Information 
    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 ...
  • Authentic Sri Lankan Experience: Insights from Boutique Hotel Customers 
    Kumbukage, E.U.P.; Gunawardana, H.M.R.S.S. (Department of Marketing Management, University of Kelaniya, 2016)
    There has been increased attention given in the tourism literature to authenticity of destinations and the experiential consumption of tourism via accommodation products. The purpose of this study is to explore authentic ...
  • Automated Text Classification of Library Books into the Dewey Decimal Classification (DDC) 
    Wanigasooriya, Priyanwada; Silva, Wajira Prasad De (Department of Marketing Management, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka., 2021)
    Classifying books effectively is vitally essential in any library. Therefore, librarians provide bottom priority to the classification of sources available in their libraries or at the information centers. Classification ...
  • Awareness and Acceptance of Information Technology Driven Banking Services in Sri Lanka: Special Reference to Local Banks 
    Subasena, E.S.I.; Thilakarathne, C.R. (4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018)
    According to traditional banking, in order to carry out banking transactions customers are supposed to undergo time wasting, tedious process by visiting branches. Therefore with the technological developments in the ...
  • Awareness of Credit Cards based Cyber-Crimes: With Special Reference to Colombo District 
    Kaushalya, K.T.T.; Ediriisnghe, S.D. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)
    World has become a village because of the technology. Through the technological development most of the nations in the world have open up their opportunities in various ways. At present internet create unlimited opportunities ...
  • Awareness of Sustainability and its Impact on Gaining Sustainable Competitive Advantage 
    Perera, K. D. I. M.; Fazana, S. F (Faculty of Commerce and Management Studies University of Kelaniya, Sri Lanka, 2020)
    Awareness of sustainability and compliance with the sustainability requirements in volatile business environments are important with the increasing concern of customers and legislations. Being one of the most competitive ...
  • Awareness on ICT Components among Grama Niladhari Officers in the Western Province, Sri Lanka 
    Dias, K.S.N.; Abeygunawardana, R.A.B. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)
    This paper presents the results of Analysis of ICT Awareness among Grama Niladhari Officers (GNO) in Western Province, Sri Lanka. The GNO is the focal point for all Government administrative work with Home Affairs. Therefore, ...
  • Bank-Specific Determinants of Risk Management Efficiency: Evidence from Listed Commercial Banks in Sri Lanka 
    Piyananda, S.D.P.; Chandrasena, S.M.; Fernando, J.M.R (Faculty of Commerce and Management Studies, University of Kelaniya, 2015)
    This study aims to identify the significant bank specific determinants of risk management efficiency of the listed commercial banks in Sri Lanka, by covering the financial statements of 11 banks during the period of 2008 ...
  • Barriers in Progressing Micro Insurance Scheme in Self Employment: With Special Reference to North Central Province 
    Senanayake, S.D.L.; Abeysekera, R. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)
    Introduction: The primary goal of this research is to identify the major barriers or variables that influence the implementation of microinsurance schemes in the north-central province, with a focus on the self-employment ...
  • Barriers of Circular economy: Empirical evidence from Listed Manufacturing Sector in Sri Lanka 
    Jayasinghe, Gayara; Dissanyake, Hiranya (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)
    In this 21st century, most companies in the world are concerned about the impact on the environment beyond the profit objective. Accordingly, to achieve sustainable development goals in 2030, it is essential to consider ...
  • The Battle against the World of Piracy: A Case Review of ABC Entertainment 
    Abeywardana, N.L.E.; Jayarathne, L.C.H.; Jeewandarage, P.M.; Lasantha, S.A.R.; Dissanayake, D.M.N.S.W.; Jayarathne, B.C.P.; Hettiarachchi, H.A.H.; Anuranga, B.K.H.D. (Staff Development Unit, Faculty of Commerce & Management Studies, University of Kelaniya, 2015)
    In general, gaining of competitive advantage is the main objective of a company’s survival. In the pursuit of achieving this companies explicitly or implicitly adhere to many strategies and many external factors which ...
  • THE BEGINNING OF MARKETING TO INDIVIDUALS WILL NOT THE END OF MASS MARKETING 
    Ekanayake, E.A. (Department of Marketing Management, University of Kelaniya,Sri Lanka., 2017)
    Mass marketing (MM) is an attempt to attract whole market with one basic marketing strategy utilizing mass distribution and mass media. With marketers increasingly adopting exceeding refined market segmentation schemes ...

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