• Impact of Internal Factors on the Debt Decisions: A Study of Listed Capital Goods Companies in the Colombo Stock Exchange, Sri Lanka 

  Mithila, G.; Lingesiya, K. (International Conference on Business Management (ICBM 2025), 2025)

  This study investigates the determinants of internal company factors influencing debt financing decisions among listed capital goods companies, a sector that accounts for one of the largest daily turnover sectors among ...
• Impact of Non-Cash Payments on the Economic Growth of Sri Lanka 

  Mithila, G.; Lingesiya, K. (International Journal of Contemporary Business Research, 2024)

  There has been extensive discourse on the topic of cashless payments, and their global adoption has witnessed exponential growth in recent years. Cash transactions pose certain challenges, notably the impracticality of ...
• Impact of Audit Quality on Firm Performance: Evidence from Non- Financial Companies Listed in Colombo Stock Exchange 

  Thooyamany, A.; Balagobei, S. (Eastern University, Sri Lanka, 2025)

  Auditing is a crucial component of a firm’s control system. However, in Sri Lanka, there is no standardized or mandatory code of best practices for audit quality. The purpose of this study is to investigate the impact ...
• Impact of intellectual capital on firms’ profitability: Empirical evidence from industrials sector in Sri Lanka 

  Thiruvarangan, K.; Balagobei, S. (Wayamba University of Sri Lanka, 2024)

  This study aims to explore the impact of intellectual capital on the firms’ profitability of the listed industrials sector in Sri Lanka. The data comprises 155- firm-year observations of 31 companies listed under the ...
• Audit Committee Attributes and Firm Performance: Evidence from a Panel data analysis of Sri Lankan Listed Companies 

  Balagobei, S.; Parathan, S. (Wayamba University of Sri Lanka, 2019)

  The Audit committee is the potential mechanism that reduces the principal and agent problems (agency problems) in organizations and investigating this mechanism separate from alternate corporate governance mechanisms may ...
• Human capital efficiency and firm performance: empirical evidence from industrials sector in Sri Lanka 

  Thiruvarangan, K.; Balagobei, S. (Jaffna Science Association, 2024)

  The study explores the impact of human capital efficiency on firm performance of listed companies in industrials sector in Sri Lanka. The data comprises a 155 -firm year observation of 31 companies listed under the industrials ...
• Impact of Audit Quality on Firm Performance: Evidence from Non- Financial Companies Listed in Colombo Stock Exchange 

  Thooyamany, A.; Balagobei, S. (University of Jaffna, 2024)

  The widespread occurrence of fraud in large corporations has rendered traditional auditing and investigation methods ineffective at detecting and preventing various financial crimes worldwide. Furthermore, Sri Lanka lacks ...
• Impact of Financial Risk Management on The Financial Performance of Licensed Commercial Banks in Sri Lanka 

  Ragunesan, D.; Balagobei, S. (University of Jaffna, 2024)

  Risk management and financial performance are closely interconnected with each other. In Sri Lanka, the economic crisis after the pandemic situation led to an unpredictable decline in both return on assets and return on ...
• Corporate governance practices and agency cost: Evidence from Listed Manufacturing Firms in Sri Lanka 

  Kevin, J.; Keerthana, G.; Balagobei, S. (University of Colombo, 2022)

  Corporate governance deals with determining ways to take effective strategic decisions and develop added value to the stakeholders. This study aims to examine the influence of corporate governance practices on agency ...
• Capital Structure and Investment growth: A case study of listed Manufacturing Companies in Sri Lanka 

  Jonathan, K.; Balagobei, S. (Vavuniya campus of the University of Jaffna, 2020)

  The study aims to investigate the impact of firm capital structure on the investment growth of listed manufacturing firms in Sri Lanka. The data was gathered by using secondary sources and the sample is confined to the ...
• Impact of Credit Risks on Profitability of the Systematically Important Licensed Commercial Banks in Sri Lanka 

  Mithila, G.; Kengatharan, L. (South Asian Journal of Finance, 2024)

  Purpose: This paper focuses on analyzing the impact of credit risks on the profitability of six major licensed commercial banks in Sri Lanka which account for around 53% of the market share from 2017 to 2021. Design/M ...
• Investor Sentiment Embedded Asset pricing model: A conceptual paper 

  Mithila, G. (University of Jaffna, 2024)

  Purpose: This concept paper examines integrating investor sentiment into asset pricing models, focusing on the Colombo Stock Exchange. It aims to bridge the gap between traditional models and real-world dynamics, enhancing ...
• Relationship between Non-Cash Payments and Economic Growth of Sri Lanka 

  Mithila, G.; Kengatharan, L. (university of sri jayewardenepura, 2024)

  The increasing adoption of cashless payments globally reflects the challenges associated with physical currency. Numerous Research highlight the positive impact of cashless payments on economic growth which shows the ...
• Impact of Dividend Policy on Market Share Price: Evidence from Sri Lanka 

  Kengatharan, L.; Mithila, G.; Sanjeevan, M. (South Eastern University of Sri Lanka, 2024)

  Purpose: This study focuses on studying the impact of dividend policy on the share price of the companies in the context of non-financial companies listed in the Colombo Stock Exchange in Sri Lanka for the period of 2017 ...
• A Casual Relationship Between Fluctuations in Foreign Exchange Rates and Foreign Direct Investment 

  Tharshiga, P.; Rathiranee, Y. (Wayamba University, 2024)

  The study aims to analyze the causal relationship between fluctua- tions in foreign exchange rates and foreign direct investment. For this purpose, data from January 2015 to November 2023 was analyzed using EViews ...
• A Study in Tourists’ Perceived Values of Social Capital and Its Impacts on Destination Loyalty 

  Shanmuganathan, K.; Abeysekera, K.; Gamini, L.P.S.; Tharshiga, P. (Open University of SriLanka, 2023)

  The purpose of the study was to examine the factors that determine the perceived values of Social Harmless Capital (SHC) and Destination Loyalty (DL). This study contributes to fill the research gap in SHC on DL. The ...
• Mediating Role of Social Media Adoption in the Relationship between Technology, Organization, Environment Factors and SME Performance 

  Salomi, J. J.; Tharshiga, P. (Wayamba University, 2023)

  Globalization and digitization have brought about new challenges and opportunities for Small and Medium-sized Enterprises (SMEs). Many SMEs have turned to social media to reach a larger audience and build better relationships ...
• Forecasting Foreign Exchange Rate by using the ARIMA Model: A Case Study of USD/LKR Exchange Rate 

  Tharshiga, P.; Rathiranee, Y. (University of Jaffna, 2024)
• Board Governance Practices and Capital Structure Decisions with the Moderating Effects of Gender Diversity: Empirical Evidence from Developing Economy 

  Keerthana, G.; Balagobei, S. (Wayamba University, 2024)

  The purpose of this study is to investigate the impact of board governance practices on capital structure decisions with the moderating effects of gender diversity. The research methodology constitutes panel regression ...
• Audit Committee Characteristics and Earnings Management: Evidence from Companies Listed in Colombo Stock Exchange, Sri Lanka 

  Balagobei, S.; Keerthana, G. (Sabaragamuwa University of Sri Lanka, 2024)

  The study aims to examine the influence of audit committee characteristics on the earnings management of listed companies in Sri Lanka. Secondary data of listed firms on the Colombo Stock Exchange (CSE) was collected ...

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