Vol. 5 No. 1 (2022): Recent submissions

Now showing items 1-5 of 5

IMPACT OF ABNORMAL AUDIT FEES ON EARNINGS MANAGEMENT PRACTICES: EVIDENCE FROM NON-FINANCIAL LISTED COMPANIES IN SRI LANKA

Withana, W.A.O.S.; Ajward, A.R. (Department of Accounting Faculty of Management Studies and Commerce University of Sri Jayewardenepura, 2022)

Abnormal audit fees could be claimed to be an incentive to compromise the independence of an external auditor, which impairs the quality of an audit. Alternatively, some have argued that abnormal audit fees reflect the ...
RELATIONSHIP BETWEEN SELECTED MACROECONOMIC FACTORS AND THE STOCK MARKET PRICES: EVIDENCE FROM COLOMBO STOCK EXCHANGE, SRI LANKA

Silva, K.H.G.R.R.; Herath, R. (Department of Accounting Faculty of Management Studies and Commerce University of Sri Jayewardenepura, 2022)

The stock market plays a vital role in all economies. In 2010, the Colombo Stock Exchange became the second-highest performing stock market in the world as many domestic and foreign investors invested in the Sri Lankan ...
THE IMPACT OF ENGLISH LANGUAGE PROFICIENCY ON ACADEMIC PERFORMANCE WITH THE MEDIATING EFFECT OF CHOICE OF LEARNING APPROACHES: THE CASE OF A MANAGEMENT FACULTY OF A SRI LANKAN UNIVERSITY

Gunasekara, R.M.R.M.; Senaratne, S. (Department of Accounting Faculty of Management Studies and Commerce University of Sri Jayewardenepura, 2022)

The purpose of this paper is to examine the impact of English language proficiency (ELP) on academic performance with the mediating effect of the choice of learning approaches of students. The study is based on the final ...
DETERMINANTS OF DEBT FINANCING: AN EMPIRICAL ANALYSIS OF NON-FINANCIAL LISTED COMPANIES IN SRI LANKA

Godakanda, P.G.G.C.T.; Manawaduge, A.S.P.G. (Department of Accounting Faculty of Management Studies and Commerce University of Sri Jayewardenepura, 2022)

The purpose of this study is to identify the factors which determine the level of debt financing over the equity financing of the non-financial companies in Sri Lanka. The study is conducted on a sample of 30 companies ...
THE IMPACT OF BOARD CHARACTERISTICS ON FIRM PERFORMANCE OF LARGEST LISTED COMPANIES IN SRI LANKA

Dilrukshika, D.S.; Senarathne, S. (Department of Accounting Faculty of Management Studies and Commerce University of Sri Jayewardenepura, 2022)

The purpose of this study is to examine the relationship between selected board characteristics and firm performance on listed companies on the Colombo Stock Exchange (CSE) in Sri Lanka. The study is performed on 41 ...

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