Accounting: Recent submissions

Now showing items 81-100 of 138

Sri Lankan Intellectual Capital Disclosure: An Empirical Analysis

Pratheepkanth, P.; Ajanthan, A.; Kengatharan, L. (2019)

This study examines voluntary Intellectual Capital (IC) disclosure provided by Sri Lankan firms in annual reports from the year 2016/17. A 100-firms sample, from the Colombo Stock Exchange (CSE)-listed firms. Findings ...
Audit Committee Characteristics on Intellectual Capital Disclosure: A Study of Sri Lanka

Pratheepkanth, P. (Accountancy Business and the Public Interest 2019, 2019)

This research seeks to reduce a gap in the extant literature on the relationship between audit committee characteristics and intellectual capital disclosure in Sri Lanka as an example of emerging market. As the internal ...
Do Audit Committee Attributes Affect Firm Performance of Sri Lankan Firms?

Pratheepkanth, P. (2020)

This study intended to examine the association between audit committee (AC) attributes and firm performance in Sri Lanka. The research analysed a sample of 100 firm listed in Colombo Stock Exchange (CSE), Sri Lanka for ...
Does managerial ability matter for the choice of seasoned equity offerings?

Pratheepkanth, P.; Dang Man.; Henry, D.; Pratheepkanth, P.; Mamun, Md.A.L. (2019)

We provide evidence that managerial ability is positively and significantly related to the issuance method decision of seasoned equity offerings (SEOs) in the U.S. market. Our result is robust after controlling for various ...
Inventory management practices impact on gross profit margin: A study on beverage, food and tobacco sector listed companies of Sri Lanka

Sritharan, V. (EAISR International Academic Conferences Proceedings, 2019)

Inventory is a vital part of current assets and huge funds are committed to inventories as to ensure smooth flow of production and to meet consumer demand. Effective and efficient in ventory management goes a long way in ...
Interrelationship between inventory management and return on equity: an empirical assessment of sri lankan beverage, food and tobacco sector listed

Sritharan, V. (Journal of Business Studies, 2020)

A crucial role plays by Inventory management in balancing the cost and benefits linked with holding inventory. In the inventory management literature, several studies have been carried out regarding maintaining inventory ...
Intellectual capital efficiency and firm performance: a study of listed manufacturing companies in sri lanka

Aravinth, S.; Sritharan, V. (International Conference on Contemporary Management [ICCM]-2021, 2021)

Intellectual capital and knowledge are foremost thing of new economic system is increasing every day. The purpose of this research is to examine the impact of Intellectual capital efficiency on firm performance and to ...
Value added reporting: a case study of abans listed manufacturing company limited in sri lanka

Subramaniam, V.A.; Nimalathasan, B. (University of Jaffna, 2010)

A business enterprise specifically a company is a conscious, deliberate and purposeful creation for satisfying the domain of aspiration of the society at large. It is an independent and a separate legal entity. The ...
Social responsibility of business: a case study of grameen phone in bangladesh

Nimalathasan, B. (University of Jaffna, 2009)

The social responsibility of business organisations is getting increased attention in recent years, and a strong perception has developed among the business managers worldwide and that organisations need to be managed ...
Market efficiency or not: a study of emerging market of colombo stock exchange (cse) in sri lanka

Arulvel, K. K.; Balaputhiran, S.; Ramesh, S.; Nimalathasan, B. (University of Jaffna, 2011)

Efficient market is one in which prices fully reflect available information. An implication of an efficient market is that no excess returns can be made from this information because current prices already reflect the ...
Market efficiency and its impact on share price: a study of listed manufacturing companies in sri lanka

Nimalathasan, B.; Nishanthini, A. (University of Jaffna, 2014)

This research on “Market Efficiency and Its Impact on Share price: A Study of Listed Manufacturing Companies in Sri Lanka.” it is designed to give some idea of the relationship between share prices and related variables ...
Leverage and its impact on earnings and share price a special reference to listed companies of colombo stock exchange (cse) in sri lanka

Nimalathasan, B.; Elangkumaran, P. (University of Jaffna, 2013)

This study investigates the impact of leverage on earnings and share price of listed companies on Colombo Stock Exchange (CSE) in Sri Lanka. The study was identified 20 companies listed on the CSE for the period from ...
Determinants of key performance indicators (kpis) of private sector banks in srilanka: an application of exploratory factor analysis

Nimalathasan, B. (University of Jaffna, 2009)

An efficient banking system facilitates linkage between mobilization and use of resources, which accel erates the process of economic growth. It is a widely accepted belief that a banking system which relies on a wide array ...
Corporate transparency and firm value: evidence from sri lanka

Rajakulanajagam, N.; Nimalathasan, B. (University of Jaffna, 2020)

The aim of this study is to investigate the impact of corporate transparency and firm value. Although managers are getting allowances to disclosure more, existing literature reveal that the disclosure brings negative ...
Corporate governance and banking performance: a comparative study between private and state banking sector in sri lanka

Ajanthan, A.; Balaputhiran, S.; Nimalathasan, B. (University of Jaffna, 2013)

The main objectives of this study are to find out the relationship between corporate governance and banking performance and also find out the impact of corporate governance on banking performance. This study focused on ...
Capital budgeting practices: a study of companies listed on the colombo stock exchange sri lanka

Ramesh, S.; Nimalathasan, B. (University of Jaffna, 2011)

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 ...
Bonus issue announcements and its impact on share prices of colombo stock exchange (cse) in sri lanka

Ramesh, S.; Nimalathasan, B. (University of Jaffna, 2011)

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 ...
Audit committee characteristics and their impact on intellectual capital disclosure: a study of listed manufacturing companies in sri lanka

Nimalathasan, B. (University of Jaffna, 2019)

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 ...
An investigation of financial soundness of listed manufacturing companies in sri lanka: an application of altman’s model

Nimalathasan, B. (University of Jaffna, 2009)

The financial position of listed companies is an issue that every stakeholder is concerned about very much. The management of the companies tries every means to improve the company’s financial position, and hopes to maintain ...
An assocaition between organisational growth and profitability: a study of commercial bank of ceylon ltd srilanka

Velnampy, T.; Nimalathasan, B. (University of Jaffna, 2008)

The banking organizations, today, is moving towards the goal of integrated financial services because of the strong competition and quick changes of technology. In developing countries like Sri Lanka, banking organizations ...

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