• A Systematic Review of IFRS Sustainability Standards 

  Tharsika, K. (Institute of Certified Management Accountants of Sri Lanka, 2025)

  Establishing the International Sustainability Standards Board (ISSB) by the IFRS Foundation marks a significant advancement in the standardisation of global sustainability-related disclosure. This study systematically ...
• சுற்றுலா துறையின் விருத்தியினால் மக்கள் எதிர்நோக்குகின்ற சூழல் 

  Thuvaraka, S.; Tharsika, K. (University of Jaffna, 2024)

  நோக்கம்: சுற்றுலா துறையானது இன்று வளர்ச்சியடைந்த நாடுகளில் மட்டுமின்றி வளர்முக நாடுகளின் பொருளாதார வளர்ச்சிக்கான உள்ளார்ந்த ஆற்றலை கொண்டிருக்கும் ஒரு துறையாகும். இருந்த போதிலும் சுற்றுலா துறையின் விருத்தியினால் உலக ...
• Covid - 19 and stock market performance: Evidences from Sri Lanka 

  Tharsika, K.; Pratheepkanth, P. (University of Jaffna, 2021)

  The World Health Organization declared COVID-19 as a global pandemic due to widespread the COVID-19 disease all over the world. COVID-19 virus is looking together all developed or developing countries, rich or poor. ...
• Board Attribute and financial performance of Sri Lanka. Does firm size matter? 

  Tharsika, K.; Thaneshan, G.; Varanitha, S. (University of Jaffna, 2024)

  Purpose: There have been plenty of studies on the link between board attributes and company financial performance, nevertheless, none of them have particularly explored the moderating influence of the firm size in ...
• கடல்சார் சுற்றுலாவை நோக்கி: நெடுந்தீவில் உள்ள சவால்கள், யாழ்ப்பாண மாவட்டம் - இலங்கை 

  Thuvaraka, S.; Tharsika, K. (University of Jaffna, 2024)

  நோக்கம்: சுற்றுலாத்துறையில் புத்துணர்ச்சியையும் அனுபவங்களையும் வழங்குவதில் கடல்சார்ந்த அம்சங்கள் இலக்கு மையங்களாக திகழ்வதைக் காணலாம். அவ்வகையில் நெடுந்தீவு கடற்கரை சார்ந்த பல்வேறு சுற்றுலா அம்சங்களை தன்னகத்தே கொண்டுள்ள ...
• A Comparison of the Contribution of Artificial Intelligence to the Audit Quality of Perspectives from Big Four Audit Firms and Non-Big Four Audit Firms in Sri Lanka 

  Tharsika, K.; Varanitha, S.; Thaneshan, G. (University of Vavuniya, 2024)

  In the 21st century, the quality of audits needs to meet the threshold standard, causing increasing dissatisfaction among investors and other stakeholders. Concurrently, Artificial Intelligence (AI) has emerged as a novel ...
• Does profitability influence debt ratio? Evidence from sri lanka’s listed companies 

  Tharsika, K. (Jaffna Science Association, 2025)

  This study investigates the influence of profitability and the total debt ratio (TDR) of Sri Lankan listed companies, contributing to the ongoing debate between the pecking order and trade-off theories. While the pecking ...
• Artificial intelligence and audit quality: a comparative study of big four and non-big four audit firms in sri lanka 

  Tharsika, K.; Varanitha, S.; Thaneshan, G. (University of Jaffna, 2025)

  Investors and other stakeholders are becoming increasingly dissatisfied as audit quality in the modern day continues to fall short of the necessary criteria. Simultaneously, financial reporting and auditing on a global ...
• The long-run relationship between exchange rate and economic growth: the case of sri lanka 

  Tharsika, K. (Jaffna Science Association, 2024)

  The Sri Lankan government is currently contending with a severe economic crisis stemming from inadequate government policies and the aftermath of the COVID-19 pandemic, resulting in a notable deceleration in Sri Lanka's ...
• The level of Internet Financial Reporting Disclosure in listed companies in Sri Lanka 

  Tharsika, K.; Pratheepkanth, P. (University of Vavuniya, 2020)

  This study aims to analyze what extent Internet Financial Reporting (IFR) disclosure in the Sri Lankan Context by using the secondary data collected from the 50 sample company’s websites. Descriptive statistics related ...
• The mediation effect of stock market performance on the relationship between exchange rate and economic growth in sri lanka 

  Tharsika, K. (Jaffna Science Association, 2024)

  Sri Lanka has recently confronted a severe economic crisis, characterized by a notable decline in GDP growth attributed to inadequate government policies and the impact of COVID-19. Consequently, it is imperative for the ...
• Moderating effect of capital structure on the relationship between board characteristics and financial performance: Evidence from Sri Lanka 

  Tharsika, K. (Rajarata University of Sri Lanka, 2024)

  Extensive research has focused on the association between board characteristics and financial performance of listed companies. However, this method has produced inconclusive outcomes. This study analyzes the moderating ...
• Exploring the Nexus between Exchange Rate and Stock Price: A Case of Sri Lanka 

  Tharsika, K. (ISROSET, 2020)

  Stock market and exchange rate play a dominant role in the economy of any country whether it is developed or developing countries. The regulatory board and Government have to pay attention on the stock market performance ...
• Firm size as a moderator in the relationship between board characteristics and financial performance in sri lanka 

  Tharsika, K.; Thaneshan, G.; Varanitha, S. (University of Jaffna, 2024)

  Despite extensive scholarly work on the association between board characteristics and financial performance, the moderating effect of firm size on this link remains unexplored. Thus, this study aims to determine the ...
• Artificial Intelligence in Accounting Education: A Critical Review of Student Perceptions on Emerging Opportunities and Challenges 

  Tharsika, K.; Varanitha, S.; Ganeshamoorthy, T. (University of Toronto, 2025)

  Artificial Intelligence (AI) is increasingly influencing the landscape of accounting education, prompting a shift in the way knowledge is delivered, skills are developed, and professional readiness is assessed. With the ...
• Empowering Through Tradition: The Entrepreneurial Journey of Amirthalingam Kalasothy and Top Aarokiyam Industry 

  Priyanka, S.; Tharsika, K. (University of Jaffna, 2024)

  Introduction: Amirthalingam Kalasothy, a woman entrepreneur and the founder of Top Aarokiyam Industry in Jaffna, is a traditional food artisan who has successfully built her business while challenging societal norms that ...
• Otara Gunawardene’s Journey to Animal Welfare: Transforming Sri Lanka's Approach to Stray Dogs and Advocacy Through the Otara Foundation 

  Varanitha, S.; Tharsika, K. (University of Jaffna, 2024)

  Introduction: Otara Gunewardene, a well-known businesswoman from Sri Lanka, increased her impact through the Otara Foundation by tackling environmental issues and animal welfare, particularly the protection of stray dogs. ...
• Safety and Security of Female Students in Public Transport: A Case Study of a State University in Sri Lanka 

  Tharsika, K.; Sayanthan, B. (University of Jaffna, 2024)

  Purpose: Despite the significant role women play in developing human capital and advancing a nation's development, safety, and security challenges arise when commuting by public transport to university for higher education. ...
• Exploring Gender-Based Differences in Academic Performance: Insights from Accounting Students at A State University in Sri Lanka 

  Tharsika, K.; Varanitha, S.; Thaneshan, G. (University of Jaffna, 2024)

  Purpose: Several studies have identified gender as a factor influencing academic performance, but the findings on the factors that explain the performance gap between genders remain inconclusive. Thus, this study ...
• Breaking Boundaries: The Success Story of Mathivathanan Tharmaluxmy, Founder of Luxmy Industry 

  Tharsika, K.; Priyanka, S. (University of Jaffna, 2024)

  Introduction: Mathivathanan Tharmaluxmy, the founder of Luxmy Industry in Jaffna, is an innovative food artisan who has successfully established her business, challenging societal norms that traditionally confine women ...

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