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 ...

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 paper investigates the nexus between foreign direct investment (FDI) and macroeconomic variables namely trade openness, oil prices, stock index returns, GDP, exchange rate in India. FDI is considered as the dependent ...

The objectives of this study were to explore the factors determining the growth of SMEs in the Northern Province of Sri Lanka and to examine the influence of those factors on the growth of SMEs. A field survey was conducted ...

The strategic management tools and techniques, also known as modern management accounting (MA) techniques, support managers in all stages of the strategic management process of businesses to achieve better performance. ...

Both IFRS (IFRS 8) and the United States (U.S.) GAAP (SFAS 131) use similar approach for reporting segment information as a part of annual financial statements. Large and multinational firms that operate in more than one ...

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 ...

Issues of voluntary disclosure have become relevant in Ghana after the Bank of Ghana took steps to rationalised banks in Ghana to strengthen the banking sector. The sudden collapse of some banks in Ghana may have raised ...