Record keeping plays a vital role in development by providing recorded information which is crucial in the strategic formulation of national development policies and plans. The purpose of the study is to examine the influence ...

The audit committee is one of the key elements in the corporate governance structure that helps to control and monitor management in the organization. The aim of this study is to investigate the impact of audit committee ...

In finance, over the years impact of a firm’s dividend policy on shareholders’ wealth is an unresolved issue. The main issue of debate revolves around the optimal Dividend payout which is maximizing the Shareholders’ wealth ...

Today corporate governance has become a global issue and the development of corporate governance practices is considered to be a prominent theme all over the world. This study aims to investigate the impact of corporate governance ...

Corporate governance (CG) has become a dominant theme in developed and developing countries. This study aims to investigate the impact of CG on firm performance of listed companies in Sri Lanka. Fifty listed companies were ...

Cash Conversion Cycle (CCC) is considered as an effective measure of firms’ working capital management. It is also a prolific performance measure for assisting how well a company is managing its working capital. This study ...

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 ...

The relevant literature suggests that ownership structure is one of the main corporate governance mechanisms influencing the scope of financial performance. The aim of this study is to investigate the relationship between ...

This study investigated to what extent bank specific factors impact on financial performance of domestic licensed commercial banks in Sri Lanka. Explanatory variables of this study were capital adequacy ratio, operating ...