http://repository.rjt.ac.lk/handle/123456789/3085 2026-04-06T09:25:02Z 2026-04-06T09:25:02Z Dissanayake, T.D.S.H. http://repository.rjt.ac.lk/handle/123456789/5021 2025-10-10T05:11:43Z 2017-12-01T00:00:00Z

Microfinance services and growth of micro & small scale industries in Sri Lanka Dissanayake, T.D.S.H.

2017-12-01T00:00:00Z Sujeewa, W.W.A.N. http://repository.rjt.ac.lk/handle/123456789/5020 2025-10-10T04:01:35Z 2017-12-01T00:00:00Z

Relationship between job satisfaction and job performance of nursing officers in government hospitals in Anuradhapura District Sujeewa, W.W.A.N.

2017-12-01T00:00:00Z Wijewardane, W,P http://repository.rjt.ac.lk/handle/123456789/3087 2025-10-10T04:38:04Z 2017-01-01T00:00:00Z

An assessment of accounting knowledge of undergraduates of management faculties in Sri Lankan universities Wijewardane, W,P This paper investigates the level of accounting knowledge of under graduate students of management faculties. In this study accounting knowledge refers accounting principles, accounting concepts, accounting standards, accounting methods, accounting practices, and accounting practice usage. Company Act no 07 of 2007 requires the legitimate requirement of the accounting function for the business in Sri Lanka. Data were collected from 597 undergraduates studying in five management faculties of newly established universities in Sri Lanka namely Rajarata University of Sri Lanka, Sabaragamuwa Universityof Sri Lanka, South Eastern University of Sri Lanka, Uwa Wellassa University and Wayamba University of Sri Lanka. Stratified sampling technique was adopted so that 45 percent from first year, 30 percent from second year and 25 percent from third year students are represented in the sample. Results indicate that the academic performances of the undergraduates have significant positive relationship with all the aspect of accounting knowledge. This indicates that Sri Lankan students graduated from management faculties are armed with accounting knowledge which is highly demanded by the field of management. Further, the results seem to suggest that accounting knowledge may be a factor in explaining the student academic performances in management faculties.

2017-01-01T00:00:00Z Udaya Kumara, K.G.A. http://repository.rjt.ac.lk/handle/123456789/3086 2025-10-10T03:02:26Z 2016-12-01T00:00:00Z

Do the effective board and the audit committee influence the earnings management? Udaya Kumara, K.G.A. This study investigates whether the corporate governance mechanism has a relationship with earnings management of the listed firms in Sri Lanka. In particular, board size, board independence, CEO duality, audit committee size and audit committee independence represent the corporate governance mechanisms. In addition, three control variables have been employed in this study; firm size, firm growth and financial leverage. Data were obtained using content analysis on the annual reports of top 60 non-financial firms listed in the Colombo Stock Exchange. The earnings management is measured by the discretionary accruals based on the Modified Jones Model. The result of this study reveals that the CEO duality is the only one variable which has a significant negative relationship with earnings management. Therefore, the findings show that the CEO duality can provide effective monitoring on earnings management in Sri Lanka. But board size, board independence, and audit committee size and audit committee independence have insignificant relationship with earnings management in Sri Lankan firms. However, there is significant relationship between earnings management and leverage and firm growth. According to these findings, improving good governance and CEO Duality is important to avoid earnings management in Sri Lankan firms.

2016-12-01T00:00:00Z