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Risk Disclosure and Cost of Capital; A Case of a Sri Lankan Manufacturing Company
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| dc.contributor.author | Kaluarachchi, D.G.P. | |
| dc.date.accessioned | 2017-02-15T08:46:31Z | |
| dc.date.available | 2017-02-15T08:46:31Z | |
| dc.date.issued | 2016 | |
| dc.identifier.citation | Kaluarachchi, D.G.P. 2016. Risk Disclosure and Cost of Capital; A Case of a Sri Lankan Manufacturing Company. In Proceedings of the 2nd International Conference in Accounting Researchers and Educators (ICARE 2016), 11th January 2017. Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka. | en_US |
| dc.identifier.uri | http://repository.kln.ac.lk/handle/123456789/16404 | |
| dc.description.abstract | The purpose of this research is to identify and examine the practice of financial decision on equity capital and debt capital in a cash cow manufacturing company. One of cash cow company selected for the analysis with the consideration of last five years data. The behavior of the equity capital and the debt capital is mainly elevated by the research. Results explain that the weight of equity has been going up and the proportion of debt capital has been reduced. Cash cow manufacturing company maintains policy of concerning with equity capital. Therefore the cash cow companies loss tax benefit which can arise from debt capital. | en_US |
| dc.language.iso | en | en_US |
| dc.publisher | Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka | en_US |
| dc.subject | Risk disclosure | en_US |
| dc.subject | Capital Asset Pricing Model (CAPM) | en_US |
| dc.subject | Risk free rate (Rf) | en_US |
| dc.subject | Weighted Average Cost of Capital (WACC) | en_US |
| dc.title | Risk Disclosure and Cost of Capital; A Case of a Sri Lankan Manufacturing Company | en_US |
| dc.type | Article | en_US |
