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3rd International Research Symposium on Management IRSM (2024)
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Browsing 3rd International Research Symposium on Management IRSM (2024) by Issue Date

Browsing 3rd International Research Symposium on Management IRSM (2024) by Issue Date

Now showing items 1-20 of 70

THE IMPACT OF ETHICAL ACCOUNTING PRACTICES ON FINANCIAL REPORTING IN REGISTERED SMES: WITH SPECIAL REFERENCE TO WESTERN PROVINCE IN SRI LANKA

Ranaweera, K.A. (Faculty of Management, Rajarata University of Sri Lanka, 2024-11-28)

Small and medium-sized enterprises often need to help maintain transparency and accuracy in their financial reporting. Therefore, this study investigates the impact of ethical accounting practices on financial reporting ...
THE IMPACT OF BOARD DIRECTORS’ CHARACTERISTICS ON CAPITAL STRUCTURE DECISIONS: EVIDENCE FROM TOP 70 TURNOVER NON FINANCIAL COMPANIES LISTED IN THE COLOMBO STOCK EXCHANGE

Guruge, G.G.P.M.; Wijewardana, W.P.; Weerathunga, P.R. (Faculty of Management, Rajarata University of Sri Lanka, 2024-11-28)

The company directors decide all corporate decisions on the board, and these decisions are implemented after voting by shareholders. Thus, the board of directors is the main decision maker. The success and productivity ...
DETERMINATES OF FAIR VALUE MEASUREMENT OF BIOLOGICAL ASSET OF LISTED COMPANIES IN SRI LANKA

Kumara, H.M.K.S.; Wijewardena, W.P.; Weerathunga, P.R. (Faculty of Management, Rajarata University of Sri Lanka, 2024-11-28)

The primary objective of this study was to identify the determinants that influence the fair value measurement of biological assets in companies listed in Sri Lanka. The independent variables were the determinants of the ...
IMPACT OF CORPORATE INTERNET REPORTING ON FIRM PERFORMANCE IN LISTED COMPANIES IN SRI LANKA

Madhurenu, H.P.S.; Swarnapali, R.M.N.C. (Faculty of Management, Rajarata University of Sri Lanka, 2024-11-28)

This study investigates the impact of corporate internet reporting (CIR) on firm performance among companies listed on the Colombo Stock Exchange in Sri Lanka. By analyzing data from 165 firms over five years (2019-2023), ...
EXPLORING THE IMPACT OF DRIVERS AFFECTING ACADEMIC PERFORMANCE OF ACCOUNTANCY AND FINANCE STUDENTS: A STUDY ON SELECTED STATE UNIVERSITIES IN SRI LANKA

Nirmani, L.L.K.; Wijewardena, W.P.; Weerathunga, P.R. (Faculty of Management, Rajarata University of Sri Lanka, 2024-11-28)

Globally, education is one of the most powerful tools for enhancing the quality of human life. Education lays the foundation for a successful future for people and society. Academic performance refers to the extent to ...
KEY DRIVERS FOR THE PERCEPTION OF ACCOUNTING ETHICS IN UNDERGRADUATES OF RAJARATA UNIVERSITY OF SRI LANKA

Weeravansha, A.H.P.P.; Wijewardena, W.P.; Weerathunga, P.R. (Faculty of Management, Rajarata University of Sri Lanka, 2024-11-28)

Ethics play a critical role in accounting, underscored by recent high-profile fraud cases that emphasize the need for integrity within the profession. The Professional Accountant Code of Ethics, which is based on ...
DIGITAL FINANCIAL LITERACY ON FINANCIAL BEHAVIOUR AMONG MANAGEMENT UNDERGRADUATES OF STATE UNIVERSITIES IN SRI LANKA

Dewmini, E.A.T.; Wijekumara, J.M.N.; Sugathadasa, D.D.K. (Faculty of Management, Rajarata University of Sri Lanka, 2024-11-28)

The emergence of financial technology (Fintech) has reshaped the financial sector through the fusion of technology, leading to a notable proliferation of digital financial services and products. However, the increased ...
THE IMPACT OF INVENTORY MANAGEMENT ON THE FINANCIAL PERFORMANCE OF COMPANIES LISTED IN THE COLOMBO STOCK EXCHANGE (CSE)

Wanasingha, W.M.N.S.; Wijewardana, W.P.; Weerathunga, P.R. (Faculty of Management, Rajarata University of Sri Lanka, 2024-11-28)

This study examines the impact of inventory management on financial performance, with particular reference to companies listed in the CSE. Many researchers have explored the effects of inventory management on financial ...
DETERMINATION OF ETHICAL BEHAVIOR OF ACCOUNTANCY AND FINANCE UNDERGRADUATE OF RAJARATA UNIVERSITY OF SRI LANKA

Kalpani, M.D.S.; Wijewardena, W.P.; Weerathunga, P.R. (Faculty of Management, Rajarata University of Sri Lanka, 2024-11-28)

Ethical behavior is increasingly critical today due to rising corporate scandals, financial fraud, and unethical practices that undermine public trust and economic stability. For accountancy and finance undergraduates, ...
THE IMPACT OF REMOTE AUDITING ON AUDIT QUALITY IN SRI LANKAN AUDIT FIRMS

Arambepola, A.Y.L.; Kumari, J.S. (Faculty of Management, Rajarata University of Sri Lanka, 2024-11-28)

This study examines the impact of remote auditing on audit quality in audit firms in Sri Lanka, a shift accelerated by the COVID-19 pandemic. As traditional auditing methodologies were challenged during the pandemic, ...
MODERATING IMPACT OF CORPORATE GOVERNANCE ON THE RELATIONSHIP BETWEEN RISK MANAGEMENT AND FINANCIAL PERFORMANCE OF LICENSED FINANCE COMPANIES IN SRI LANKA

Buddhika, M.G.G.J.; Somathilake, H.M.D.N. (Faculty of Management, Rajarata University of Sri Lanka, 2024-11-28)

Risk Management (RM) encompasses the identification, assessment, and prioritization of risks, followed by coordinated efforts to minimize, monitor, and control the probability and impact of adverse events. Effective RM ...
DOES MICROFINANCE EMPOWER WOMEN ENTREPRENEURSHIP? EVIDENCE FROM RATHNAPURA DISTRICT

Pemasiri, B. W. N. K.; Swarnapali, R.M.N.C. (Faculty of Management, Rajarata University of Sri Lanka, 2024-11-28)

Microfinance on women's empowerment in entrepreneurship is a timely topic for discussion. Accordingly, this research delves into the impact of microfinance on the empowerment of women’s entrepreneurship in the Rathnapura ...
THE EFFECT OF MACROECONOMIC FACTORS ON STOCK MARKET PERFORMANCE: EVIDENCE FROM THE COLOMBO STOCK EXCHANGE

Gunawardhana, S.D.S.L.; shantha, K.V.A. (Faculty of Management .Rajarata University of Sri lanka, 2024-11-28)
THE IMPACT OF MICROFINANCE ON POVERTY REDUCTION IN BADULLA DISTRICT OF SRI LANKA

Ranasingha, W.M.A.S.; Palihena, P.D.N.K. (Faculty of Management .Rajarata University of Sri lanka, 2024-11-28)
THE INVESTORS’ INTENTION TO INVEST IN THE STOCK MARKET DURING THE CURRENT ECONOMIC CRISIS IN SRI LANKAN CONTEXT: USING THE EXTENDED THEORY OF PLANNED BEHAVIOUR

Kumari, K.P.P.H.G.T.D.; Kumari, J.S. (Faculty of Management, Rajarata University of Sri Lanka, 2024-11-28)

The primary objective of this study is to investigate the behavior of individual investors in the stock market during Sri Lanka’s economic crisis. The study employs an extended version of the Theory of Planned Behaviour ...
DETERMINANTS OF CAPITAL STRUCTURE IN LICENSED FINANCE COMPANIES IN SRI LANKA.

Karunanayaka, D.M.A.R.; Wijewardana, W.P.; Gamage, C.T. (Faculty of Management, Rajarata University of Sri Lanka, 2024-11-28)

This study examines the determinants of licensed financial firms’ capital structure in Sri Lanka. This study addresses a critical gap in the understanding of how firm-specific factors influence financing decisions within ...
THE IMPACT OF BEHAVIORAL BIASES ON INVESTMENT DECISION MAKING WITH MODERATING ROLE OF FINANCIAL LITERACY OF LOCAL INDIVIDUAL INVESTORS AT THE COLOMBO STOCK EXCHANGE: WITH SPECIAL REFERENCE TO NORTH CENTRAL PROVINCE

Ekanayake, H.M.; Wijekumara, J.M.N.; Kelumdeniya, A.H. (Faculty of Management, Rajarata University of Sri Lanka, 2024-11-28)

Judicious investment decision-making is essential for a company to perform well. Stock market performance mainly depends on investors’ activities and the decisions they make. When making investment decisions, investors ...
BEHAVIORAL BIASES AND INVESTMENT DECISIONS OF INVESTORS

Thennakoon, T.M.D.R.; Jameel, A.L.M. (Faculty of Management, Rajarata University of Sri Lanka, 2024-11-28)

Behavioral bias is a systematic deviation from rational decision-making procedures that might affect judgments and decisions in the expected directions. In the context of behavioral biases, investors may make decisions ...
SHARE PRICE MOVEMENTS: INSIGHTS FROM FINANCIAL FIRMS ON THE COLOMBO STOCK EXCHANGE

Muraleetharan, P. (Faculty of Management, Rajarata University of Sri Lanka, 2024-11-28)

This study investigates the impact of firm internal factors on share prices in financial sector firms listed on the Colombo Stock Exchange (CSE). Although extensive research exists on the influence of macroeconomic factors ...
DIRECTORS’ REMUNERATION AND FINANCIAL DISTRESS: EVIDENCE FROM MATERIALS COMPANIES LISTED IN COLOMBO STOCK EXCHANGE

Umanakenan, K.; Kengatharan, L. (Faculty of Management .Rajarata University of Sri lanka, 2024-11-28)

Browsing 3rd International Research Symposium on Management IRSM (2024) by Issue Date

Browsing 3rd International Research Symposium on Management IRSM (2024) by Issue Date

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