http://repo.lib.jfn.ac.lk/ujrr/handle/123456789/5696 2026-04-07T17:59:22Z http://repo.lib.jfn.ac.lk/ujrr/handle/123456789/1712 IS CORPORATE GOVERNANCE AND INTELLECTUAL CAPITAL DISCLOSURE RELATED? A SRI LANKAN CASE Puwanenthiren, P. This study investigates the association between corporate governance and intellectual capital (IC) disclosure, controlling for firm age and leverage, for a sample of 150 Sri Lankan listed firms. The independent variables comprise various forms of corporate governance attributes: board size, board independent, board meetings and CEO role duality. IC disclosure is measured by a disclosure index. Empirical analysis is conducted using correlation and linear multiple regression analysis. Findings from the empirical analysis indicate that associations between the corporate governance and IC disclosure are generally mixed. There is still no established and generally accepted Sri Lankan framework for IC disclosure, which could be a reason for inconsistency. Results of this study provide useful information for the accounting profession, the regulators and corporations on the effective exercise of corporate governance 2018-01-01T00:00:00Z http://repo.lib.jfn.ac.lk/ujrr/handle/123456789/1711 INFLUENCE OF HUMAN RESOURCE MANAGEMENT PRACTICES ON EMPLOYEE ENGAGEMENT IN DEVELOPING ECONOMY Ahmed, S.; Islam, S.R. Employee engagement is considered as a vital issue to the practitioners for smooth operations of their business concerns. Thus, the study is conducted to measure the influence of Human Resource Management (HRM) practices as an antecedent of employee engagement. This study collected data from 392 operational level employees through survey method who is working at different garment factories in Bangladesh. The collected data were analyzed through structural equation modeling to partial least square method. The study empirically proves that employee compensation and employee promotion opportunity have significant influence on the employees’ engagement level. This study has both theoretical and practical implications in the context of ready-made garment industry in Bangladesh since employee engagement regarded as comparatively new concept in the developing context. The practitioners and policy makers of the organization are expected to make necessary adjustments in their existing HRM practices on the basis of the results of this model in the context of developing economy like Bangladesh for enhancing the employee engagement level so that their whole-hearted efforts can be ensured for the smooth operations of business. 2018-01-01T00:00:00Z http://repo.lib.jfn.ac.lk/ujrr/handle/123456789/1710 IMPACT OF LEADERSHIP STYLES ON EMPLOYEE PERROMANCE: A REVIEW OF LITERATURE Raveendran, T.; Gamage, A.S The business researchers are interested in identifying what leadership styles result in positive outcomes in organizations. From the work of the researchers, many theories and approaches have been developed time to time. This paper provides a literature review of transformational and transactional leadership styles and its impact on employee performance. The review outlines the major leadership theories and provides a framework for understanding the body of knowledge. Transformational and transactional leadership theories are discussed in detail in order to provide a specific leadership theoretical framework for this study. Empirical findings related to the study variables are discussed based on the literature. The review of literature shows that the leaders are perceived effective when they use transformational and transactional leadership styles together. Further several studies identified that, compared to transactional leadership, transformational leadership has more impact on employee performance. However, there is a gap in the current literature examining the effects of transformational and transactional leadership styles on employee performance in the Sri Lankan context. The review results would bring a platform for the future researchers to concentrate on the applicability of the theory in various sectors in Sri Lanka. 2018-01-01T00:00:00Z http://repo.lib.jfn.ac.lk/ujrr/handle/123456789/1700 HUMAN CAPITAL IN THE BANKING SECTOR CROSS CULTURAL DEFINITION Perera, A. Businesses around the world proclaim their employees as being the corporation’s most valuable resource. The field of human capital (HC) is not a new one and, studies focussing specifically on HC and its importance to organisations have been published in the academic press for several decades (Amit & Zott, 2001; Barney & Wright, 1998; Otoo & Mishra, 2018; Wernerfelt, 1984). However, despite continuous research attention, HC remains underdeveloped and an under- researched concept (Gambardella, Panico, & Valentini, 2015; Lewis & Heckman, 2006; McDonnell, 2011). Specially, there is an absence of uniformity in the meanings of term human capital, thus, this exploratory research inquired from those who make use of the concept to define it. Research methods will include interviews with 10 banks in Sri Lanka and New Zealand and secondary sources. Data analysis was carried out using content analysis. The findings revealed that there is a greater likelihood of banks in both countries defined the term HC in a similar way to a greater extent though the differences exist. The findings further, offered an insight for future investigations on how the definition of a developing country differ from that of a developed country. 2018-01-01T00:00:00Z