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Browsing IJABF 2022 by Issue Date

Browsing IJABF 2022 by Issue Date

Now showing items 1-17 of 17

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 ...
The five-factor model, stock returns and idiosyncratic volatility: evidence from Sri Lanka

Perera, H.A.P.K. (University of Jaffna, 2022)

Traditionally, the success of asset pricing models is assessed in the absence of idiosyncratic volatility, as it is believed that the role of idiosyncratic volatility is irrelevant. Nevertheless, the existing literature ...
Effect of corporate governance on stock return in firms listed in Colombo Stock Exchange

Wanniarachchige, M.K.; De Silva, L.D. (University of Jaffna, 2022)

Despite the enormous attention that corporate governance received following a series of corporate scandals, the effectiveness of prevailing governance best practices in achieving intended objectives remains a puzzle. ...
Dynamics of financial development, innovation, trade, and economic growth: evidence from developed and developing nations

Kushwah, S.V.; Siddiqui, A.A.; Singh, P. (University of Jaffna, 2022)

The paper empirically explores the interrelationship among financial development, innovation, trade, and economic growth in 20 developing and developed nations. It applies the panel data methodology to give detailed and ...
Self-attribution and overconfidence in Colombo Stock Exchange

Perera, W.T.N.M.; Gunathilaka, C. (University of Jaffna, 2022)

The physiological behaviors in Colombo Stock Exchange to be discovered as they cause to have market anomalies in which is not technically driven and there are compared to other countries. The purpose of this study is ...
Factors affecting the intention to use cloud accounting among Sri Lankan accounting professionals

Dissanayake, K.H.; Gamage, C.T. (University of Jaffna, 2022)

Cloud accounting systems enable business owners to collaborate with their accountants daily to ensure that all transactions are up to date, making it much simpler and quicker to file taxes, accelerating the financial ...
Financial shocks of stock markets and COVID-19 pandemic: an empirical study on Asian countries

Pathiraja, P.M.D.S.; Kumari, J.S. (University of Jaffna, 2022)

The COVID-19 epidemic has affected and is still affecting the overall world and many countries are facing economic recessions due to the financial instability and new challenges with the serious variants of the new ...
The relationship between financial distress risk and stock returns: Evidence from Sri Lanka

Gimhan, L.D.N.; Anuradha, P.A.N.S. (University of Jaffna, 2022)

If financial foundation of the company is distressed and appears to be in bankruptcy, it can adversely affect all investors who are involved in business and financial partnerships with the company. As the main objective ...
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 ...
Impact of contextual determinants towards the disposition bias of individual investors in the Sri Lankan stock market

Buddhika, H.J.R.; Ediriwickrama, T.C. (International Journal of Accounting & Business Finance, 2022-12)

The findings are important for individual stock investors and potential investors significantly; can be attentive to their peculiar cognitive and emotive factors in their accurate investment decisions. Among the 306 ...
Factors influencing investment decisions: a study of individual investors in the Indian stock market

Mathew, R.L.; Kumar, S. R. (International Journal of Accounting & Business Finance, 2022-12)

The increased competition and enormously complex products in the financial services industry make potential investors perplexed as to how to handle the choices they need to make. The quality of the choices made by ...
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, ...
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 ...
Effect of ownership diversity on financial distress: evidence from Colombo stock exchange

Bogamuwa, M. M. S. K. B.; Perera, K. L. W (International Journal of Accounting & Business Finance, 2022-12)

Ownership diversity is defined as the distribution of ownership and control among various categories of shareholders. Many organizations' ownership structures have become increasingly diversified in terms of race, ...
Effect of covid -19 pandemic on the performance of Sri Lankan banks

Harshana, K. R.; Wanniarachchige, M. K. (International Journal of Accounting & Business Finance, 2022-12)

The COVID-19 pandemic has created detrimental effects on the Sri Lankan economy even though several fiscal and monetary policy measures were initiated. Nevertheless, the severity of these effects on the banking system ...
Quantifying behavioral biasness in investment decisions with special reference to Uttar Pradesh

Agarwal, A.; Sushma (International Journal of Accounting & Business Finance, 2022-12)

Behavioral biases haven't gotten the attention they merit, especially in the Indian context. Despite the abundance of information on behavioural finance, only a few academic research has sought to examine behavioural ...
Information selection in default prediction: Sri Lankan bankers’ perspectives

Fernando, J. M. R.; Li, L.; Hou, G. (International Journal of Accounting & Business Finance, 2022-12)

This study aims to ascertain the perceptions of bankers in Sri Lanka of the different default predictor information and the prediction performances. In semi-structured interviews, twenty-three credit risk and corporate ...

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