Browsing Commerce and Management by Author "Lakshan, A.M.I."

Now showing items 1-20 of 27

The Association between Corporate Social Responsibility and Financial Performance - with Special Reference to Public Quoted Companies in Sri Lanka

Dilrukshika, M.G.C.M.; Lakshan, A.M.I. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

The concept of corporate social responsibility (CSR) has developed in the Western world since the twentieth century (1950). Many businesses neglect to engage in social work and some business organizations voluntarily engage ...
Board Structure Best Practices and Its Impact on Firm Performance: Empirical Evidence from Public Listed Companies of Sri Lanka

Priyantha, V.P.T.; Lakshan, A.M.I. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

Board Structure is an important Corporate Governance mechanism, which would result in improved performance. Boards play an important role in advising top management. Purpose is this study was to examine the relationship ...
Corporate governance and corporate failure

Lakshan, A.M.I.; Wijekoon, N. (2012)

The purpose of this research is to examine the influence of corporate governance characteristics on the corporate failure of listed companies in Sri Lanka. This study utilized publicly available data from annual reports ...
Determinants of Disclosure of Key Audit Matters in Listed Companies in Colombo Stock Exchange

Rukshan, R.; Lakshan, A.M.I. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)

Key Audit Matters means, those matters that, in the auditor’s professional judgment, are of most significant in the audit of the financial statements of the specified period. The purpose of this study is to investigate the ...
DETERMINANTS OF PROFITABILITY UNDERLINING THE WORKING CAPITAL MANAGEMENT AND COST STRUCTURE OF SRI LANKAN COMPANIES

Morawakage, P.S.; Lakshan, A.M.I. (2010)

Efficient working capital management is an integral part of the overall corporate strategy to create shareholder value. Researchers investigated the relation between the companies? working capital, cost structure and their ...
Determinants of Strategy Disclosure Quality in Integrated Reports of Listed Companies in Sri Lanka

Thenuwara, D.J.; Lakshan, A.M.I. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)

Investors and other stakeholders are interested in strategy disclosure as part of integrated reporting (IR). Strategy disclosure can be seen as vital information for decision-making. Disclosure of just financial information ...
The Effect of Corporate Governance Characteristics on Corporate Social Responsibility Disclosure: Empirical Evidence from Public Listed Companies of Sri Lanka

Karunarathna, N.P.; Lakshan, A.M.I. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

In the current business environment, organizations believe that they have an obligation to act for the benefit of the community at large. CSR disclosure has become an essential requirement of stakeholders and thus, it ...
The Effect of Corporate Governance Characteristics on Corporate Social Responsibility disclosures of public listed companies in Sri Lanka

Imasha, S.H.S.; Lakshan, A.M.I. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)

Corporate Social Responsibility is an important part of the business environment. Nowadays, it becomes an important communication mechanism between the company stakeholders and investors. The purpose of this research is ...
The Effect of Corporate Governance on Equity Finance of Sri Lankan Listed Companies

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, ...
Effect of the auditor’s behavioral and individual characteristics on Integrated reporting quality: Evidence from Sri Lankan companies

Thineshkarth, S.; Lakshan, A.M.I. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)

Integrated Reporting (IR) represents the most recent evolution of the corporate reporting movement. The purpose of this paper is to examine the effect of the auditor’s behavioral and individual characteristics on the ...
Firm-Specific Characteristics and Quality of Integrated Reports – Evidence from Listed Non-Financial Companies in Sri Lanka

Hulugalla, W.M.D.M.K.; Lakshan, A.M.I. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)

Disclosure quality is momentous for all listed entities since they involve in the issue of shares to the general public. In recent years, attention to the new integrated reporting (IR) tool has grown in both academic and ...
Identifying the Impact of Integrated Accounting System Efficiency on the Organizational Performance in Sri Lanka

Jayasuriya, J.S.D.; Lakshan, A.M.I. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)

The main purpose of this study is to identify the impact of Integrated Accounting System efficiency on the organizational performance with reference to Ceylon Electricity Board. hypotheses were developed to achieve the ...
Impact of Integrated Reporting adoption on Firm Value of Listed Companies in Sri Lanka

Nivanthi, R.; Lakshan, A.M.I. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)

Traditional accounting practices became less effective with the time being tosatisfy stakeholders’ expectations. Integrated Reporting (IR) is the latest reporting innovation to eliminate the shortcomings of the traditional ...
Impact of Integrated Reporting on Corporate Performance in Sri Lanka

Liyanage, L.I.D.; Lakshan, A.M.I. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)

Integrated reporting (IR) has become a new reporting dimension in current financial reporting area. It is a concise communication about an organization’s strategy, governance, performance and prospects in the context of ...
The Impact of Integrated Reporting on Firm Performance: The Case of Sri Lanka

Jayalath, C.Y.; Lakshan, A.M.I. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)

Integrated Reporting is a process found on Integrated Thinking which relates communications about organizations strategy, governance, performance and prospects. This results in value creation over the short, medium and ...
Impact of Intellectual Capital on the Financial Performance of Finance Sector listed Companies in Sri Lanka

Jayawickrama, A.P.D.S.N.; Lakshan, A.M.I. (4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018)

Propagation in the gap between companies’ market value and their book value has resulted in numerous investigations into identifying the factors that influence the market value. Intellectual Capital primarily drives ...
Impact of Liquidity and Financial Leverage on Profitability of Industrial Sector In Sri Lanka

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. ...
Impact of Organizational Corporate Social Responsibility on Employee Motivation in Public Quoted Companies in Sri Lanka

Mahindadasa, U.; Lakshan, A.M.I. (2011)

It is an acceptable fact that the human resource is the most important asset in the world. The importance of human resources is more in Sri Lanka since the service sector is growing rapidly. In order to get the maximum ...
Impact of Sustainability Reporting on Organizational Financial Performance

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 ...
Impacts of Environmental Practices on Firms’ Performance – Evidence from Listed Companies in Sri Lanka

Chathurani., S.H.D.B.; Lakshan, A.M.I. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)

The importance of environmental practices for a firm's performance and production strategy has been increasing at an unprecedented level across the globe. Sri Lankan government has also introduced such policies with adoption ...

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Browsing Commerce and Management by Author "Lakshan, A.M.I."

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