Kushwah, S.V.; Siddiqui, A.A.(University of Jaffna, 2024)
The present study develops a Financial Inclusion (FI) index and extends an
interlinkage between FI and Economic Growth (EG). The study is the first to develop
an FI index created for the main trading nations from 2001-2019 ...
The economic activities of a nation are measured through various macroeconomic factors
such as GDP, EXIM rate, unemployment level, Wholesale Price Index (WPI), and Consumer
Price Index (CPI). Numerous studies have focused ...
Maran, K.; Usman Mohideen, K. S.; Prabaharan, T.; Senthilnathan, C. R.(University of Jaffna, 2024)
The study explores the significance of the logistics industry in the Indian economy and
examines its sector-wise impact on economic well-being. It emphasizes how the presence
or absence of transport infrastructure ...
Danthanarayana, C.T.; Francis, S.J.; Kumarage, A.S.(University of Jaffna, 2024)
Sri Lanka Railways (SLR) has been experiencing a financial shortfall since the 1940s,
characterised by operational expenditure exceeding total revenue. This study aimed to
identify the critical determinants of the financial ...
Fernando, S. N.; Nanayakkara, K.G.M.; Hapugoda, A.K.N.S.S.(University of Jaffna, 2024)
Ceylon Electricity Board (CEB) seeks alternative financing through Public Private
Partnerships (PPP) due to non-cost-reflective tariff losses and debt overhang, relying
on maturity in critical success factors. Thus, the ...
Pradeep, K. V.; Simmy, K.(University of Jaffna, 2024)
The study attempts to analyse the return generated by BSE Sensex for the past 24 years
and the risk associated with investments in different periods. The study also explores
the relationship between valuation ratios and ...
Panditharathna, K.M.; Rajapakse, R.P.C.R.(University of Jaffna, 2024)
There is an unsolved dilemma in the Sri Lankan microfinance sector: whether
microfinance institutions target low-income earners or seek profitability. To
contribute to this debate, this research investigates the effect ...
Kushwah, S.V.; Siddiqui, A.A.(University of Jaffna, 2024)
Ceylon Electricity Board (CEB) seeks alternative financing through Public Private
Partnerships (PPP) due to non-cost-reflective tariff losses and debt overhang, relying
on maturity in critical success factors. Thus, the ...
The purpose of the study was to identify the financial mismanagement of small
businesses and their effect on the business’s success. This research used the
qualitative approach and continued the study through the general ...
The primary objective of an organization is to maximize wealth for its shareholders,
and for this purpose, the finance manager makes several financial decisions. Financing
for its assets is one of the significant financial ...
Lokuge, L.W.Y.P.; Kumari, J.S.(University of Jaffna, 2023)
The primary objective of this research is to investigate the behavior of individual
investors in the context of stock market investments during Sri Lanka's economic crisis.
The study employs an extended version of the ...
This paper intends to test the nexus between the possibility of fraudulent financial
reporting and the corporate governance in Bangladesh. The content analysis of
annual reports has been performed for 125 Bangladeshi ...
Ekanayake, W.Y.M.M.N.; Indrani, M.W.(University of Jaffna, 2023)
Despite several studies on the effect of financial performance in terms of profitability
on stock price, existing literature provides contradictory conclusions regarding this
association. Therefore, the main purpose of ...
Nanayakkara, M.S.; Shamil, M.M.; Karunarathne, W.V.A.D.(University of Jaffna, 2023)
This study explores multi-actors' perspectives on Environment, Social, and Governance
(ESG) reporting in Sri Lankan listed companies. While most studies have explored the
perceptions of managerial and non-managerial ...
Madhushani, P.W.G.; Rajapakse, R.P.C.R.(University of Jaffna, 2023)
This observation intends to examine the financial literacy level of professionals working in
the professions of Medicine (Doctors), Engineering (Engineers), Management (Managers),
Law (Lawyers) inclusive Aviation and ...
The market timing theory serves as the basis for this study, which aims to unravel the
persistent reaction to capital structure decisions. The rationale for conducting this
study stemmed from observing a gap in understanding ...
Lack of access to finance constantly emerges as one of the most imperative and robust
underlying factors restricting firm growth and performance. Even though there were
many literatures found on global scale there is ...
Osakwe, C.; Dhaliwal, S.; Jagoda, K.(International Journal of Accounting & Business Finance, 2023)
This study examines Small and Mid-sized Enterprises (SMEs) through the lens of the
financial growth cycle, which emphasizes that an entity’s financing options change as
they change in size, age, and informational ...
Jayarathne, M.D.S.; Samarakoon, S. M. R. K.; Pradhan, R.P.(International Journal of Accounting & Business Finance, 2023)
Employing the event study methodology, this research probes the response of share prices to
announcements of rights issues and debenture issues within the Colombo Stock Exchange. The
market model, a quintessential tool ...
Feghali, K.A.; Jreije, R.M.; Bahnan, N.(International Journal of Accounting & Business Finance, 2023)
The aim of this research is to discover the opinions of the Lebanese banks regarding the
relevance of the fair value method. Furthermore, this study will provide an additional insight
into the suitability of the fair ...