Please use this identifier to cite or link to this item:
|Impact of Impairment Loss on Profitability and Capital Structure of Listed Manufacturing Companies in Sri Lanka
|impairment of assets;profitability;capital structure
|Faculty of Management Studies and Commerce, University of Jaffna, Sri Lanka, Forthcoming
|This paper investigates the effects of impairment of assets on profitability and capital structure of listed manufacturing companies in CSE in Sri Lanka. The study data have been collected from the financial statements during a five years periods of 2008-2012. The study attempt to find the answer to the question that does impairment of assets affect the profitability and capital structure of the companies? The study sample consists of 37 companies. Impairment loss is independent variable and profitability and capital structure are dependent variables. The descriptive statistics were used and then Pearson’s correlation coefficient was used to identify the relationship between the variables. The regression analysis was used to identify the impact of impairment loss on profitability and capital structure. The study found that impairment of assets was found to have a negative impact on profitability and capital structure. The findings also confirmed that changes by impairment have significant impact on profitability and capital structure in case of listed manufacturing companies in CSE.
|Appears in Collections:
Files in This Item:
|Logeswary, Impact of Impairment Loss on Profitability and Capital Structure of Listed Manufacturing Companies in Sri Lanka.pdf
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.