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Browsing Commerce and Management by Author "Rajapaksha, R.A.S."

Browsing Commerce and Management by Author "Rajapaksha, R.A.S."

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  • Corporate Governance and Financial Statement Frauds: Evidence from Sri Lanka 
    Rajapaksha, R.A.S.; Wijerathna, A.G.H.S.K.; Muthunayake, H.; Weerawickrama, V.L. (Faculty of Commerce and Management Studies, University of Kelaniya, 2021)
    With the increased number of frauds taking place in the corporate world regulators and policymakers around the world have been making attempts avoid or reduce the frauds. Implementation of corporate governance code can be ...
  • The Impact of IFRS Adoption on Financial Ratios 
    Rajapaksha, R.A.S.; Kawshalya, M.D.P. (4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018)
    Since the world economy is getting globalized, past practices of accounting may not be able to satisfy the information requirements of global stakeholders. Therefore the concept of harmonizing the accounting practices ...
  • Impact of IFRS Adoption on Financial Ratios: Evidence from Listed Manufacturing Companies in Sri Lanka 
    Rajapaksha, R.A.S.; Kaushalya, M.D.P. (Faculty of Commerce and Management Studies, University of Kelaniya, 2021)
    With the emerging trend of developing global businesses around the world instead of setting up businesses restricted to one geographical boundary, the need of having a common set of financial reporting standards became ...
  • The Influence of Corporate Governance on Earnings Management in Listed Manufacturing Companies in Sri Lanka 
    Rajapaksha, R.A.S.; Tilakasiri, K.K. (International Conference on Business and Information (ICBI – 2019), [Accounting, Finance and Economics], Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2019)
    The main objective of this paper is to investigate the influence of corporate governance on earnings management. Unlike most prior studies in the area, focused mainly on US firms, this study looks at the listed manufacturing ...
  • The Relationship between Fiscal Policy and Economic Growth in Sri Lanka 
    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 ...

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