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Now showing items 1-20 of 101

Accounting information system and financial performance: Empirical evidence on Sri Lankan firms

Thennakoon, S.T.M.M.; Rajeshwaran, N. (University of Jaffna, 2022)

The research aims to examine the effect of quality of Accounting Information System (AIS) on financial performance of listed companies in Sri Lanka. Out of 290 listed companies, 165 companies were selected as a sample ...
Adoption of internet-based technologies in accounting: banking professionals’ perception

Abeygunasekera, A. W. J. C. (International Journal of Accounting & Business Finance, 2022-09)

Internet-based technologies such as big data, cloud computing, artificial intelligence, Internet of things, robotic process automation, blockchain, etc. influence the traditional accountants’ role and the accounting ...
An analysis of the barriers of popularizing online purchasing among corporate sector managers in Sri Lanka

Gunawardana, Kennedy D. (Faculty of Management Studies & Commerce, University of Jaffna, 2018)

The purpose of this paper is to identify existing perceived barriers to popularizing online purchasing and to find out the relationship between perceived risk and popularizing online purchasing, with a specific focus on ...
The Art of Timing: Unpacking The Market Timing's Long -Term Impact on Capital Structure :with Reference to Listed Companies in Colombo Stock Exchange

Mudalige, H.M.N.K. (University of Jaffna, 2023)

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 ...
Audit committee characteristics and earnings management: is there link?

Puwanenthiren, Pratheepkanth (Faculty of Management Studies & Commerce, University of Jaffna, 2018)

This study analyses the correlation between audit committee (AC) characteristics and earnings management in a sample of 100 Sri Lankan firms. The analysed AC characteristics include Size of AC, AC independence, AC knowledge ...
BOARD CHARACTERISTICS AND CORPORATE SOCIAL RESPONSIBILITY PRACTICES: IN UPPER ECHELON THEORY PERSPECTIVE EVIDENCE FROM SRI LANKAN FIRMS

Thambugala, T.; Rathwatta, H. (University of Jaffna, 2021)

Due to the heightened competition and advancements in the dynamic business environment, considerable attention is given to Corporate Social Responsibility (CSR). Most studies on CSR are quantitative and focused on linear ...
Comparative analysis of pricing decisions made by listed companies representing different industry sectors: evidence from Sri Lanka

Indrani, M. W.; Naidoo, M.; Wickremasinghe, G. (Faculty of Management Studies & Commerce, University of Jaffna, 2020)

Pricing a product is one of the most important aspects of the decision-making process of a business. This study explores pricing methods applied and, specific surroundings and influences/ bases that individual companies ...
A Comparative study of financial performance of banking sector in Sri Lanka – An application of CAMEL rating system

Kobika, R. (Faculty of Management Studies & Commerce, University of Jaffna, 2018)

Purpose of this study is to compare the financial performance of state and private sector banks. The banking sector of developing countries is different from the developed countries. The banking sector of Sri Lanka plays ...
Competences of management accounting systems in managing environmental costs of listed companies in sri lanka

Indrani, M.W.; Naidoo, M.; Wickremasinghe, G. (International Journal of Accounting & Business Finance, 2020)

This study explores the way and the extent to which listed companies in Sri Lanka manage environmental costs through their management accounting (MA) systems.Applying Mixed Method Research approach; data were collected ...
Conceptualization between corporate governance and firm financial performance

Dissanayake, D.H.S.W.; Dissabandara, D.P.B.H.; Ajward, A.R. (International Journal of Accounting & Business Finance, 2020)

The objective of this paper is to systematically review the extant literature, and establish a conceptual relationship between the concept of corporate governance (by using the multi-dimensional index) and corporate ...
The conditional relationship between beta and stock returns: An empirical study in the Colombo Stock Market

Riyath, M.I.M.; Jahfer, Athambawa (Faculty of Management Studies & Commerce, University of Jaffna, 2018)

The objective of this research is to find out the conditional relationship between beta and stock returns for the period 1999 to 2013 in the Sri Lankan market. This study tests whether the beta factor has an ability to ...
Corporate dividend policy practices: perceptions of financial officers of listed companies in Colombo Stock Exchange

Kengatharan, L. (Faculty of Management Studies & Commerce, University of Jaffna, 2018)

Main objective of this survey was to find out the perceptions of financial officers on dividend policy practices in Sri Lanka. Current survey further extended to examine whether firm characteristics influence the corporate ...
Corporate governance and carbon emission disclosures: evidence from Sri Lanka

Randunu, M. P. M. P.; Herath, H.M.M.N.; Wijekoon, W.M.H.N. (International Journal of Accounting & Business Finance, 2022-12)

The purpose of this study is to investigate whether corporate governance attributes such as Board Size, Board Independence, Audit Committee Independence, and ESG Committee impact carbon emission voluntary disclosures ...
Corporate governance and firm value of the auto sector-an empirical evidence

Chaudhary, N.; Dhiman, R.; Bhatia, P.; Srivastava, V. (International Journal of Accounting & Business Finance, 2023)

This study has aimed to investigate the most relevant governance variables which may affect automobile firms’ performance. The step-wise regression has been applied in stages on different variables incorporated in the ...
Corporate governance and non - performing loans: evidence from listed banks in Sri Lanka

Balagobei, S. (Faculty of Management Studies & Commerce, University of Jaffna, 2019)

Non-performing loans (NPLs) plays a significant role as they reflect the credit quality of the loan portfolio of banks, and in aggregate terms, reflect the credit quality of the loan portfolio of the banking sector in a ...
Corporate governance and non - performing loans: evidence from listed banks in Sri Lanka

Balagobei, S. (Faculty of Management Studies & Commerce, University of Jaffna, 2019)

Non-performing loans (NPLs) plays a significant role as they reflect the credit quality of the loan portfolio of banks, and in aggregate terms, reflect the credit quality of the loan portfolio of the banking sector in a ...
Corporate social responsibility and firm performance: evidence from manufacturing companies in Sri Lanka

Kengatharan, L.; Suganya, D. F. Jeyan; Sulochani, R. G. R. (Faculty of Management Studies & Commerce, University of Jaffna, 2020)

Each sector faces high demand for Corporate Social Responsibility (CSR) to maximise share holders wealth for recent decades. The purpose of this study is to examine the impact of CSR on firm performance of manufacturing ...
Covid-19 induced herding: a case of sectoral indices of the Indian stock market

Joshi, J.; Joshi, K. (International Journal of Accounting & Business Finance, 2022-12)

Herding tendencies are likely to be more prominent during the crisis period. The Covid 19 outbreak has been nothing less than a crisis for the world. Assuming the possibility of Covid-19 induced herding among investors, ...
Critical success factors for public-private partnerships in the development of Mega power generation infrastructures in Sri Lanka

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 ...
CSR SPENDING AND COMPANY PERFORMANCE OF SELECT COMPANIES IN INDIA

Reddy, V.V.K.; Adavelli, S.R. (University of Jaffna, 2021)

The influence of Corporate Social Responsibility has found higher recognition by those who see social good as linked to a company’s long- term business decisions as well as those who see it as essential in its own right ...

Now showing items 1-20 of 101

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