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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...