The paper is attempted to focus on association between critical, creative thinking and problem solving in accounting researches. The professional accountant must possess thinking skills (i.e., inquisitiveness; open-mindedness; ...

In the today’s knowledge based economy, intellectual capital (IC) is considered as a strategic asset which determines the value of the company. Different practices of disclosing IC information in annual reports that do ...

The primary aim is to find out the audit expectation gap between academics and auditors in Sri Lanka. The four main concepts and applications of the audit were tested in this study. They are the auditor’s responsibilities, ...

Due to Sri Lanka's severe economic crisis, the majority of its businesses have recently struggled to achieve remarkable performance. Therefore, it is essential to comprehend the characteristics that support the performance ...

This research seeks to reduce a gap in the extant literature on the relationship between board composition and firm performance in Sri Lanka as an example of emerging markets. The board composition is a key internal control ...

Over the year‟s bonus issues announcements and share prices have been subjected to many empirical discussions within the finance literatures. To the knowledge of the researchers very few studies have attempted to observe ...

In today’s highly competitive business environment long-term capital investments have become a critical issue. Organizations are still making efforts to understand suitable capital budgeting techniques. The importance ...

This study delves into the capital structure debate, examining its impact on financial performance among 50 non-financial firms listed on the Colombo Stock Exchange from 2013 to 2022. It specifically analyses Short-Term ...

The present study provides cash conversion cycle (CCC) and profitability of selected listed manufacturing companies during the period from financial year 2006 to 2010. In order to select the sample, convenience sampling ...