In recent years, there has been an increasing interest in assessing the effectiveness of corporate governance in China. This paper examines the impact of internal governance mechanisms such as ownership structure and board ...

The audit committee (AC) is the potential mechanism that reduces the agency problems in organizations and investigating this mechanism separate from alternate corporate governance mechanisms may have led to different results ...

Recent accounting scandals have emphasized the need of audit committees in discovering substantial misstatements and thereby restricting earnings management. The purpose of the study is to investigate the influence of ...

The study aims to explore the impact of audit committee characteristics and gender diversity on the earnings management of listed companies in Sri Lanka. The sample comprises 107 companies listed on the Colombo Stock ...

This paper examines the impact of board characteristics on the financial distress of listed companies in Sri Lanka from 2019 to 2021. Panel regression analysis was employed, and 36 listed companies representing the ...

Corporate Governance as a mechanism helps to align management's goals with those of the stakeholders that are to increase firm performance. The aim of this study is to identify the relationship between board leadership ...

Purpose – The purpose of this paper is to investigate prevailing capital budgeting practices in Sri Lankan listed companies. Design/methodology/approach – A comprehensive primary survey was conducted of 32 out of 46 chief ...

Research aims: This study aims to investigate the prevalent choice of capital investment appraisal practices and the influence of firm characteristics on the choice of these practices. Design/Methodology/Approach: A survey ...

Purpose of this study was to examine the relationship between capital structure and financial performance of listed licensed commercial banks in Sri Lanka. Panel data were used to conduct the empirical study which were ...

Market imperfections such as taxes, asymmetric information and agency problems make capital structure decisions relevant to the value of the firm. More specially, the agency theory suggests that debt financing is one of ...