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 ...

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, ...

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. ...

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, ...

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 ...

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 ...

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 ...

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 ...