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Browsing ICARE 2016 by Title

Browsing ICARE 2016 by Title

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  • Accounting System on Polish Local Government in the Context of New Public Management 
    Kowalczyk, M. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)
    Accounting of the local government units in Poland has evolved within the last several years mainly and undoubtedly due to introduction of the New Public Management assumptions. The new concept of management implemented ...
  • Assessing the Factors Influencing Profitability of Listed Hotels in Sri Lanka 
    Begam, A.M.R. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)
    The purpose of this paper was to investigate the factors influencing profitability of listed hotels in Sri Lanka. This study is significant for the developing country like Sri Lanka as a prominent tourist attraction in ...
  • Challenges Faced by Sri Lankan Banks in Financing for Sustainable Growth in SME Sector 
    Weerasekera, W.K.N.M. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)
    This research paper focused to address the supply side finance gap in banks’ perspective. The main objective of this study is to determine and explain the impact of the challenges relating to bank’s risk appetite, ...
  • Contemporary Political Issues Responsible for Poor Local Governance in Nigeria 
    Baba, I. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)
    This research examined contemporary political issues responsible for poor local governance in Nigeria. It assessed how these issues alternative solution to these issues can be achieved. The quantitative research methodology ...
  • Corporate Strategies, Strategic Options and Integration: Empirical Study on Emirates Airline 
    Shanjeevan, B.; Divassini, P. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)
    The airline industry is considered rather unattractive, particularly due to the fact that the large threat of buyers and the rigorous competition within the industry. The purpose of the study is to pinpoint the possible ...
  • Corporate sustainability: A Literature Review 
    Swarnapali, R.M.N.C. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)
    This review article intends to bring a better understanding to the field of corporate sustainability as studied by previous scholars. Since the end of the 1990s, corporate sustainability has become a growing interest ...
  • Critical Leadership Qualities for Good Corporate Governance 
    Gunasekare, U.L.T.P. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)
    Corporate governance is a process that aims to allocate corporate resources in a manner that maximizes value for all stakeholders – shareholders, investors, employees, customers, suppliers, environment and the community ...
  • Data Deluge and Its Analysis Issues 
    Wijayatunga, P. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)
    Current availability of enormous amount of data is mainly due to technological advances. They are useful drawing inferences for creating new businesses, formulation of new policies or revising existing ones, etc. However, ...
  • Effect of Government Debt on Gross Domestic Production: Evidence from Sri Lanka 
    Silva, N.L.C.; Silva, N.K.L.; Perera, P.R.M.R. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)
    This paper investigates the relationship between government debt and gross domestic production in Sri Lanka. Objective of this study is to find the relationship between these two variables and the impact of government ...
  • Financial Performance of SBI Mutual Funds: An Analysis 
    Baral, S.K. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)
    When we talk about mutual funds, putting all our eggs in a single basket is never a wise decision. This is due to the market volatility and the risks involved in it. But one can minimize risk by distributing his ...
  • Identify the Market Efficiency of Assets Write down Announcement - A Study on Loss Earned Listed Manufacturing Companies in CSE 
    Sooriyakumaran, L. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)
    This research paper examines the market efficiency of loss earned listed manufacturing companies to assets write down announcement and test whether there was semi-strong form of market efficiency available in Colombo ...
  • The Impact of Analysts’ Stock Recommendations on the Hong Kong Stock Market 
    Choudhry, T.; Nandi, M.; Jayasekera, R.; Dassanayaka, G.; Vigne, S. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)
    Analysts’ recommendations play an important role in providing significant information to market participants in the stock market. This paper examines the short-term price impact of analysts’ recommendations (upgrades, ...
  • The Impact of Corporate Governance on Firms’ Dividend Policy: Evidence from the Listed S&P SL20 Companies in the Colombo Stock Exchange 
    Ekanayake, H.L.; Paranthaman, T. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)
    The concept of corporate governance is one of the issues that have attracted the attention of researchers and organization around the world. Corporate governance is measured by board size, ownership structure, ...
  • Impact of Corporate Governance Practice on Firm Financial Performance in Listed Manufacturing Firms in Sri Lanka 
    Dharmarathna, G.V.D.S. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)
    The research will focus on the Impact of Corporate Governance practice on Firm financial performance in listed manufacturing firms in Sri Lanka. The study is base on the research question “Do corporate governance ...
  • Impact of Dividend Policy on Market Share Price, Evidence from Financial Industries in Sri Lanka 
    Uthayakumar, R.; Mujahith, M.U.M. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)
    This study examines the impact of dividend policy indicators, dividend payout ratio and dividend yield, on the market price of a share of the companies operating in the banking, financing, insurance, and leasing industries ...
  • The Impact of Dividend Policy on Stock Price: An Empirical Evidence from Hotels and Travels Companies Listed in Colombo Stock Exchange 
    Hettiarachchi, U.S.J.; Rajeshwaran, N. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)
    Dividend Policy is one of the important factors that affect the stock price. Dividend policy is measured by dividend per share, dividend yield and dividend payout ratio. The purpose of this paper is to identify the impact ...
  • The Impact of Interest Rate in Determining Exchange Rate: Revisiting Interest Rate Parity Theory 
    Perera, P.R.M.R.; Silva, N.L.C.; Silva, N.K.L. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)
    The objective of this study is to examine the relationship between Interest rate and the Exchange rate and to find the effect of changes in Interest rate on Exchange rate volatilities. Exchange rate is sensitive to number ...
  • The Impact of Ownership Structure and Ownership Concentration on Financial Performance of Companies Listed on Colombo Stock Exchange 
    Rathnayake, A.R.M.B.I.; Weerathunga, P.R. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)
    This study investigates the impact of Ownership Structure and Ownership Concentration on financial performance of Public Companies listed on Colombo Stock Exchange. For this purpose, a sample of 46 top capitalized companies ...
  • The Impact of Techno Incubators in Growth of Techno-based Small and Medium Enterprises (SMEs) in Sri Lanka 
    Jayakody, J.A.N.S.; Dasanayaka, S.W.S.B. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)
    The main objective of this research is to study the impact of the technoincubators to promote techno-based Small and Medium Scale Enterprises (SMEs) in Sri Lanka. Literature survey shows that proper incubator process and ...
  • Impact of Technological Innovation on Growth of the Small Enterprises: A Study of Coir Industry in Sri Lanka 
    Fernando, W.M.S.N.; Dasanayaka, S.W.S.B. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)
    The prime aim of this research study is to identify the impact of Technological Innovation (Technopreneurship) on the Small Enterprises (SEs) Growth. The study primarily contemplates on four types of Technological ...

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