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Browsing IJABF 2020 by Issue Date

Browsing IJABF 2020 by Issue Date

Now showing items 1-15 of 15

Exploring Divisional Vs. Managerial Performance Evaluation Practices in Listed Companies: Evidence from Sri Lanka

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

Businesses have become more and more widespread and diverse and, thus tend to apply strategies i.e. decentralization to improve the performance while securing long term growth. The main objective of this study is to ...
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 Determinants of Foreign Direct Investment: A Vecm Approach

Silky Vigg Kushwah; Manan Garg (International Journal of Accounting & Business Finance, 2020)

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 ...
Factors Determining the Growth of SMEs: Evidence from Registered SMEs In Northern Province, Sri Lanka

Lingesiya, K. (International Journal of Accounting & Business Finance, 2020)

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 ...
Segment disclosure quality and relevance under IFRS Vs. U.S. GAAP

Saini, Jagjit S.; Kumar, Gaurav (Faculty of Management Studies & Commerce, University of Jaffna, 2020)

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 ...
Exploring adoption and implementation of strategic management tools and techniques by listed companies in the Sri Lankan contex

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

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. ...
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 ...
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 ...
On the revaluation of property, plant and equipment (ppe): motivations, value relevance, and effects on audit fees

Karim, A. K. M. Waresul; Islam, Shariful; Bhuyan, Rafiqul (Faculty of Management Studies & Commerce, University of Jaffna, 2020)

This paper examines three important aspects of asset revaluations under International Financial Reporting Standards (IFRS). First, it seeks to identify characteristics of firms that choose to employ the revaluation model ...
Mediating effect of risk management practices on the relationship between owner's risk attitude and business performance of small and medium enterprises: evidence from north central province of Sri Lanka

Bandara, D.; Ekanayake, A. (Faculty of Management Studies & Commerce, University of Jaffna, 2020)

Small and Medium Scale Enterprises (SMEs) are known as an important strategic sector which has the potential to contribute towards GDP, employment generation, poverty alleviation and regional development particularly in ...
Detecting red flags of corporate financial statement frauds using beneish m score model in sri lanka

Mudith Sujeewa, G.M.; Pubudu Kawshalya, M.D. (International Journal of Accounting & Business Finance, 2020)

Financial statement fraud is one of the major concerns in the modern business world. Detecting financial statement fraud is very challenging task and requires thorough knowledge about the nature of fraud, how it can be ...
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 ...
Voluntary disclosure of listed banks operating in Ghana

Koduah, Philemon Adjei (Faculty of Management Studies & Commerce, University of Jaffna, 2020)

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 ...
Factors Influencing Research & Development Expenditures of Manufacturing Companies of Bangladesh

Mousumi Rani Pal; Sohel Rana; Ruksana Parvin (International Journal of Accounting & Business Finance, 2020)

The objective of this study is to identify the factors that have an impact on research and development expenditures of manufacturing companies of Bangladesh. Data for the year 2013 to 2016 were used to accomplish the ...
Skills and competencies required by a forensic accountant: an exploratory study conducted in sri lanka

Perera, K.H.; Undukoda, J.K. (International Journal of Accounting & Business Finance, 2020)

The 2016 Global Fraud Survey steered by the Association of Certified Fraud Examiners (ACFE) illustrates that the organisations established worldwide lose approximately 5% of their annual revenue due to fraud. With the ...

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