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The level of Internet Financial Reporting Disclosure in listed companies in Sri Lanka

Krishnasamy, T.; Pratheepkanth, P. (University of Jaffna, 2020)

This study aims to analyze what extent Internet Financial Reporting (IFR) disclosure in the Sri Lankan Context by using the secondary data collected from the 50 sample company’s websites. Descriptive statistics related ...

The level of environmental disclosures in annual reports and firm-specific attributes of Sri Lankan listed companies

Wijekumara, J.M.N.; Madushanka, D.M.T.; Kumara, P.M.S. (University of Jaffna, 2020)

Since this is an era of environmental degradation in the wake of continually depleting the ozone layer, climate change & global warming, environmental consciousness in entities’ activities has risen in recent years, ...

Effect of microfinance services on the performance of micro-entrepreneurs: A study in pilimathalawa area

Swarnika, K.L.; Pushpanathan, A. (University of Jaffna, 2020)

This study examines the effect of microfinance services on the performance of micro entrepreneurs in the Pilimathalawa area. One hundred micro entrepreneurs received the benefits from the Samurdhi Bank selected as a ...

Entrepreneurial motivation and self-employment intention: Special reference to management undergraduates in jaffna district

Jasintha, N.; Renusha, V. (University of Jaffna, 2020)

This study aims to present the relationship between entrepreneurial motivations and self-employment intention among management undergraduates in the Jaffna district. A quantitative approach was utilized in this study. ...

The impact of income on tax compliance: The empirical evidence from small and medium taxpayers of Sri Lanka

Nadee and Premaratna, D. (University of Jaffna, 2020)

Tax compliance has been examined from various perspectives by researchers since its impact on the economy is vital. This study aims to explore the relationship between the income and the taxpayer's compliance behavior ...

The impact of firms’ earnings on the stock market: A study on Food Beverage and Tobacco industry in Colombo Stock Exchange

Sentheeran, K.; Anandasayanan, S. (University of Jaffna, 2020)

The research is conducted with the primary objective of identifying the impact of Earnings Per Share on Market Price Per Share, evidence from the Food, Beverage, and Tobacco companies listed on the Colombo Stock exchange ...

Stock market liquidity and firm performance: Evidence from a Frontier Market

Fernando, W.M.D.N.; Samarakoon, S.M.R.K. (University of Jaffna, 2020)

This paper examined the relationship of stock market liquidity on Sri Lankan Non Financial firms' performance incorporated in the Colombo Stock Exchange (CSE) from 2015 to 2019. The ordinary least squares regression model ...

Stock market liquidity and firm dividend policy: Evidence from a Frontier Market

Hettiarachchi, M.H.A.S.U.; Samarakoon, S.M.R.K. (University of Jaffna, 2020)

Scholars have been studying dividend policy since the days of Modigliani and Miller (1958). However, until quite recently, the idea of liquidity has rarely been mentioned. The study examined whether there was a ...

Role of heuristic on individual investment performance

Pratheepan, N.; Rathiranee, Y. (University of Jaffna, 2020)

This study's main objective is to investigate the role of heuristic behaviour on the investment performance of individual investors at Colombo Stock Exchange (CSE). Investment needs for effective use of accumulated money ...

Non-performance of contractual obligations in international commercial contracts in the wake of coronavirus: A legal perspective

Yasoda, W. (University of Jaffna, 2020)

The rapid growth of the Coronavirus disease (COVID-19) has undoubtedly impacted business relations worldwide, leading to significant consequences caused by the non performance of international commercial contracts. Given ...

Right issue announcements and share prices: An event study approach

Jayarathne, M.D.S.; Samarakoon, S.M.R.K. (University of Jaffna, 2020)

This paper studies the effect on listed firms' share prices on the Colombo stock exchange to the right issue announcements. This study consists of 85 right issue announcements (69 companies) over the 2012-2019 periods. ...

Reward and job satisfaction among the nurses in the Jaffna teaching hospital

Ajenthiny, J. (University of Jaffna, 2020)

Reward plays a major role in providing job satisfaction to the employees. The feeling of Job satisfaction can strengthen commitment and Loyalty and make the employees more productive and creative. In this study, the ...

Intellectual capital and financial performance of Sri Lankan Listed manufacturing companies

Thusintha, M. (University of Jaffna, 2020)

Intellectual capital is recognized as a strategic asset which gives competitive advantages by driving organizations for superior performance in the modern-day knowledge-based economies. This study analyzes the impact of ...

Determinants of market participation: Special reference to paddy farmers in verugal division

Suventhiran, K.; Karunaanithy, K. (University of Jaffna, 2020)

The study entitled “Factors Determining Market Participation of Paddy Farmers” in the Verugal Divisional Secretariat, Trincomalee District aims to identify the factors that determine the market participation of paddy ...

Information Security Behaviour Research – East Meets West

Tanya McGill (University of Jaffna, 2020)

Information security and privacy threats are rising, and significant costs result from the information loss and the business disruption that ensues. In response to this growing issue, organizational spending on IT security ...

Impact of value relevance of accounting information on share price: A study of listed Banks in Sri Lanka

Sangeerthana, P.; Pamila, S. (University of Jaffna, 2020)

This study aims to examine the impact of value relevance of accounting information on the share price of listed banks in Sri Lanka throughout 2015-2019. The banks' share price was used as the dependent variable whilst ...

Impact of ownership pattern and board structure on Corporate Social Responsibility Reporting: A study of listed Banks in Sri Lanka

Pamila, S.; Sangeerthana, P. (University of Jaffna, 2020)

The main aim of the study is to examine the impact of ownership pattern and board structure on Corporate Social Responsibility (CSR) reporting of listed banks in Sri Lanka over the period from 2015 to 2019 by using ...

Impact of audit committees and boards on the quality of reported earnings: A study of listed Diversified Holdings industry in Sri Lanka

Nihuma, F. (University of Jaffna, 2020)

The purpose of this study is to examine the relationship between audit committees (AC) and board of directors with earnings quality of the firms listed on diversified holdings sector, over the period 2012/13 to 2016/17 ...

Humour at the workplace: Leader’s humour and employee’s trust in the leader

Robinson, J. (University of Jaffna, 2020)

Humour at the workplace has become an exciting area of research in organizational behavior and management. There is a lack of studies on the influence of the leader’s humour on employee trust, particularly in the Sri ...

Household income and expenditure behavior in northern province in Sri lanka: A non-parametric analysis

Koperunthevy, K.; Paulina Mary, G.P.; Neruja, N. (University of Jaffna, 2020)

The study aims to identify households' income and expenditure behavior based on selected theories in Sri Lanka. The sample was selected from households in five districts in the Northern province such as Jaffna, Mannar, ...

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