Integrating sustainability into higher education is critical for preparing future leaders to address environmental and social challenges. However, evidence on undergraduates' engagement in sustainability practices ...

Taxpayer satisfaction is vital for sustaining compliance and revenue in Sri Lanka, where income tax is a major fiscal source. Inland Revenue reform in 2022, including increased rates and a broader tax base, has intensified ...

This study investigates the key factors that influence tax evasion among individual taxpayers in Sri Lanka, a pressing issue that undermines public revenue and economic development. The present research focuses on five ...

Drawing on the observation that corporate failures over the past two decades have often been linked to ineffective internal controls and corporate governance, this study addresses the critical issue of earnings management. ...

This study investigates the impact of inventory management practices on the financial performance of listed food, beverage, and tobacco companies in Sri Lanka. It focuses on key indicators, inventory conversion period, ...

This study examines the impact of internal control systems on the financial performance of small and medium-sized enterprises in the North Western Province of Sri Lanka. SMEs are vital to regional economic development, ...