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Browsing ICARE 2023 by Author

Browsing ICARE 2023 by Author "Bandara, R.M.S."

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The Impact of Environmental Sustainability on Financial Performance in the Food, Beverage, and Tobacco Industry in Sri Lanka

Madhuwanthi, P.V.D.S.; Bandara, R.M.S. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

This study investigates the Impact of Environmental Sustainability (ES) on Financial Performance (FP) in the Food, Beverage, and Tobacco (FBT) industry in Sri Lanka. Sustainability, as defined by Clough (2006) and Tatlici ...
The Impact of Financial Reporting Quality on Investment Efficiency in Sri Lanka: Evidence from Listed Firms in Colombo Stock Exchange

Bhagya, W.C.; Bandara, R.M.S. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

One of the most essential functions of financial reporting is to help organizations make better investment decisions. The relationship between the financial reporting quality and investment efficiency, overinvestment, and ...
The Impact of Firm-Specific Factors on Environmental, Social and Governance Reporting in Sri Lanka: Evidence from Listed Manufacturing Sector Companies of Colombo Stock Exchange

Madhuwanthi, M.N.G.G.H.; Bandara, R.M.S. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

The main aim of this study is to identify the impact of firm-specific factors on Environmental, Social, and Governance Reporting (ESG) in manufacturing sector companies in the Colombo Stock Exchange (CSE). This paper ...
The Impact of Working Capital Management on Profitability in SME Enterprises within Sri Lanka's Western Province: A Comparative Analysis across Post, and During the COVID-19 Pandemic Periods

Hansani, A.M.P.; Bandara, R.M.S. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

Especially the COVID-19 pandemic has had a greater effect on the business world. Considering this, the purpose of this study is to determine how WCM impacted firm Performance before and during the Covid-19 pandemic in Sri ...
A Study on the Skills and Knowledge Expected by Employers from Forensic Accounting Interns in Sri Lanka

Dilshan, H.A.C.; Bandara, R.M.S. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

The main objectives of this study were to determine the levels of importance of Skills and Knowledge expected by employers from forensic accounting interns in Sri Lanka and to investigate whether there is an expectation ...

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