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Faculty of Management and Finance: Recent submissions

Now showing items 41-60 of 200

Effect of Ownership Concentration on Firm Performance: Evidence From Sri Lankan Financial Sector

Samarawickrama, D.; Wanniarachchige, M.K.; Weerasinghe, K.D.T.N. (University of Ruhuna, Matara, Sri Lanka, 2021)

Concentrated ownership generally leads to concentration of power among few dominant shareholders and can result in increased agency costs and poor firm performance. However, some literature argues that owner-managers in ...
Effect of Audit Committee Quality and Corporate Ownership on the Timeliness of Financial Reporting: Evidence from India.

Samarawickrama, D.; Biswas, P.K.; Roberts, H. (National Centre for Advanced Studies - NCAS, Sri Lanka, 2023)

This study explores the influence of Audit Committee Quality and Corporate Ownership on the timeliness of financial reporting within the Indian context. The research employs an extensive dataset comprising 11,361 firm-year ...
Social Disclosures in India: Does CorporateSocial Responsibility Committee Quality Matter?

Samarawickrama, D.; Biswas, P.K.; Roberts, H. (Accounting and Finance Association of Australia and New Zealand (AFAANZ), 2023)

This study investigates the association between the presence and quality of a corporate social responsibility (CSR) committee on social disclosures in India. The sample consists of 5,345 firm-year observations taken from ...
Can Ownership Concentration Reduce Firm Performance? Evidence From Firms Listed in the Colombo Stock Exchange Under Banks, Diversified Financials and Insurance Industry Groups

Samarawickrama, D.; Wanniarachchige, M.K.; Weerasinghe, K.D.T.N. (Sri Lanka Finance Association, 2021)

Concentrated ownership generally leads to concentration of power within few dominant investors and can result in increased agency costs and poor performance. However, corporate governance literature provides conflicting ...
Does Ownership Concentration Affect for the Firm Value? Empirical Evidence from Listed companies in Sri Lanka

Samarawickrama, D. (University of Jaffna, Sri Lanka, 2021)

Ownership concentration is an intriguing topic that has been attracted by financial researchers and practitioners. However, previous studies have not reached a consensus about concentrated ownership which is evident in ...
The Determinants of Differential Pricing of Dual Class Shares: Evidence from Listed Companies in Sri Lanka

Samarawickrama, D.; Nimal, P.D. (University of Ruhuna, Matara, Sri Lanka, 2017)

Differential pricing of dual class shares has become an intriguing topic in finance research. However, previous studies have not reached to a consensus about this price difference. Moreover, the observed price difference ...
Does working capital management policy affect financial performance: special reference to listed companies in Sri Lanka

Sampath, V.R.; Samarawickrama, D. (Wayamba University of Sri Lanka, 2014)

Efficient management of working capital is a fundamental part of the overall corporate strategy to create the shareholders' value. Firms are struggled with deciding the appropriate working capital policy in order to ...
Impact of Working Capital Management on Financial Performance: Evidence from Listed Plantation Companies of Colombo Stock Exchange (CSE)

Samarawickrama, D.; Nanayakkara, M.S. (University of Ruhuna, Sri Lanka., 2012)

Working capital management (WCM) is one of the prerequisites for a firm's success, and it is essential to retain the optimum level of working capital for a firm’s sustainability. Though empirical evidence exists on the ...
From Visibility to Prestige: How Institutional Repositories (IRs) Elevate University Ranking through Enhancing the Research Visibility

Madushanka, D.M.T. (Library, University of Ruhuna, 2024-06)

In an era where the technology is pervasive everywhere, it is importantly required to highlight one side of integration of technologies in the modern libraries which excessively support for the betterment of an institution; ...
Financial Performance and Stock Price: Evidence from Listed Manufacturing Companies in Sri Lanka

Ekanayake, W.Y.M.M.N.; Indrani, M.W. (University of Jaffna, 2023)

Despite several studies on the effect of financial performance in terms of profitability on stock price, existing literature provides contradictory conclusions regarding this association. Therefore, the main purpose of ...
Effect of Ownership on the Performance of Licensed Commercial Banks in Sri Lanka

Ekanayake, W.Y.M.M.N.; Wanniarachchige, M.K. (Rajarata University of Sri Lanka, 2023)

Despite the availability of many studies on the ownership-performance association, existing literature provides contradictory evidence on the effect of ownership on bank performance. Therefore, this study examines the ...
Effect of Ownership on the Performance of Licensed Commercial Banks in Sri Lanka

Ekanayake, W.Y.M.M.N.; Wanniarachchige, M.K. (University of Colombo, Sri Lanka., 2022)

The underlying arguments on the ownership-performance association mainly stem from three major theories, namely, agency theory, public choice theory, and property rights theory. For example, state-owned banks are expected ...
Empirical Study on the Relationship between Financial Performance and Stock Price of Listed Manufacturing and Plantation Companies in Sri Lanka

Ekanayake, W.Y.M.M.N.; Indrani, M.W. (University of Colombo, Sri Lanka., 2022)

Financial performance is the achievement which is accomplished by a company for a particular period. The financial performance of any organisation is a key factor for making sound decisions for stakeholders. The main ...
Factors Affecting Quality of Sustainability Reporting: Evidence from Banking Industry in Sri Lanka

Darshi, G.A.N.; Gunawardana, Kennedy D.; Banda, Y.K. Weerakoon (The Open University of Sri Lanka, 2023)

Sustainability reporting (SR) has been identified as a rapidly expanding area of modern corporate reporting. It is crucial in the current setting to explore the elements determining the quality of SR in Sri Lanka. ...
A Systematic Review of Sustainability Reporting Assurance: Current Practices and Issues for Future

Darshi, G.A.N.; Gunawardana, K.D.; Banda, Y.K.W. (Wayamba University of Sri Lanka, 2022)

Sustainability reporting (SR) is an important area of modern corporate reporting that is rapidly expanding. Despite the fact that the number of reports has increased, their quality has been questionable. Moreover, the ...
Financial Performance of Microfinance Institutions in Sri Lanka

Darshi, G.A.N.; Kumara, U.E.S.; Abeysekara, S. (University of Wayamba, Sri Lanka, 2020)

The microfinance indrstry has developed from a history Of microcredit programmes. Today it has grown to cover a broader range Of products and services, from credit and savings, to insurance and money transfers. Many ...
The Adoption of Computerized Accounting System (CAS) in Small and Medium Scale Enterprises (SMEs): With Special Reference to SMEs located in Matara District, Sri Lanka

Darshi, G.A.N.; Nanayakkara, M.S.; Gunawardene, T.S.L.W. (Sabaragamuwa University of Sri Lanka, 2019)

Computerized Accounting System (CAS) plays a prominent role in providing information accurately and quickly to meet the challenges of the ever-changing business environment. Developing countries, however, struggle and are ...
Factors affecting the quality of sustainability reporting in Banking Sector: Evidence from Colombo Stock Exchange

Darshi, G.A.N.; Gunawardana, K.D.; Banda, Y.K.W. (Wayamba University of Sri Lanka, 2022)

In recent decades, companies all across the world have adopted Sustainability Reporting (SR) as a common practice. Therefore, SR has been identified as a rapidly expanding area of modern corporate reporting. Moreover, ...
An Application of Sustainable Tourism Attitude Scale (SUS-TAS) In Three Coastal Tourist Destinations in The Southern Province of Sri Lanka

Rathnayake, C.V.; Darshi, G.A.N. (Faculty of Management Studies and Commerce, University of Sri Jayewardenepura, 2020)

This study examines the nature and extent of attitudes of residents of Southern Province, Sri Lanka towards sustainable tourism. The study was conducted as a survey among 190 residents from three coastal tourist ...
The Adoption of Computerized Accounting System (CAS) in Small and Medium Scale Enterprises (SMEs): With Special Reference to SMEs located in Matara District, Sri Lanka

Darshi, G.A.N.; Nanayakkara, M.S.; Gunawardene, T.S.L.W. (University of Jaffna, Sri Lanka, 2019)

Computerized Accounting System (CAS) plays prominent role in providing information accurately and quickly to meet challenges of ever-changing business environment.Developing countries, however,struggle and are reluctant ...

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