Earnings management has gained prominence in the financial reporting process of an organization and corporate governance could be recognized as a means of managing that adverse effect. The aim of this study is to examine ...

Small and medium enterprises are the backbone of any economy because they provide solutions for the rising unemployment problems, increase the output of the economy, improvise technology, and stimulate innovations. Investment ...

The purpose of this study is to investigate the factors effecting to farmers borrowings from Informal Financial Markets (IFMs) with special reference to Thambuththegama secretariat division. In the borrowing of informal ...

Studying the effect of the presidential elections on the stock market is essential because this could have a direct influence on the volatility of the stock market. During the election period, investors tend to rely on ...

Financial reporting and related non- financial disclosures gain the prominence in reducing agency issue and information asymmetry issues of business organizations. Integrated Reporting (IR) has emerged with this non-financial ...

In the current turbulent economic environment, much attention has been paid to manipulations in financial statements. Therefore, earnings management practices have to be captured wisely and there might be influences to ...

Environmental management accounting (EMA) has become a trending topic in recent years because the business community can manage its environmental and associated economic performance more easily by adopting EMA to companies. ...

Corporate scandals across the globe have recently brought the auditing profession to the spotlight. The difference between the perceived performance of auditors and society’s expectations regarding their services known as ...