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Journal articles on the topic 'Public Listed Companies in Sri Lanka'

Author: Grafiati

Published: 2 June 2025

Last updated: 31 July 2025

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1

Rooly, M. S. A. Riyad. "The impact of board composition on shareholder wealth creation: evidence from public companies in Sri Lanka." Journal of Enterprise and Development 4, no. 2 (2022): 188–209. http://dx.doi.org/10.20414/jed.v4i2.5350.

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Purpose — This research aims to examine the impact of board composition on shareholder wealth in line with the agency and resource dependency theory approach due to the poor corporate governance practices leading to investors' lack of confidence. Method — The study samples included companies listed on the Colombo Stock Exchange in Sri Lanka. The banks and financial institutions were excluded from this study. The study period consists of seven years, and a final sample of 175 companies was selected for the analysis. E-View 9 statistical software was used to test the association between Board co

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2

Nirubiga, K., C. M. Wanigabadu, W. A. I. Harshani, et al. "Sustainability Assurance Practices Among Public Listed Companies in Sri Lanka." Journal of Contemporary Perspectives in Accounting and Digitalization 3, no. 1 (2019): 40–65. http://dx.doi.org/10.4038/jcpad.v3i1.17.

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In response to increasing stakeholder expectations, an increasing number of companies are reporting on their corporate social and environmental performance in addition to their normal financial measures. This trend will continue as will the need for providing assurance of this additional information and the systems and processes used to generate it. The purpose of this study is to provide an overview of sustainability assurance practices in Sri Lanka among the listed public companies. Data collection and analysis was carried out in two stages. First, the published annual reports of the compani

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Udakumbura, I. T. V. S. P., and R. Herath. "Impact of the Audit Committee and External Audit Service Provider on Earnings Management: Evidence from Public Listed Companies in Sri Lanka." Journal of Contemporary Perspectives in Accounting and Digitalization 7, no. 1 (2024): 77–94. https://doi.org/10.4038/jcpad.v7i1.23.

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This study aims to identify the impact of the audit committee and external audit service provider on the level of earnings management among listed companies on the Colombo Stock Exchange (CSE) of Sri Lanka. Using the stratified random sampling method, fifty companies with financial years ending on 31st March were selected for this study, representing various industry groups as of 26th April 2021, covering the period from 2018 to 2020. Companies within the banking, diversified financials, and insurance industry groups were excluded due to inherent limitations. Descriptive analysis, along with O

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L.M. Thilini Maheshika Kumari. "Existing and Prospective Artificial Intelligence Initiatives within the Business Contexts of a Developing Country - Empirical Study based on Content Analysis of Sri Lankan Public Listed Companies’ Annual Reports." International Journal of Latest Technology in Engineering Management & Applied Science 14, no. 4 (2025): 707–17. https://doi.org/10.51583/ijltemas.2025.140400082.

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Abstract: Artificial Intelligence (AI) is considered as one of evolutionary technologies, which enhances the efficient management of different business and industrial contexts, while having its own risks and limitations as well. Even though the developed countries are significantly utilizing AI technologies, practical usage of AI applications within developing countries including Sri Lanka is considerably lower. With the context of Sri Lanka holds a significantly lower rank in most of AI based global rankings indices and contains considerably lower amount of AI based research, this study is ai

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Madhuhansi and Karunarathne. "THE IMPACT OF FIRMS’ SPECIFIC CHARACTERISTICS ON THE QUALITY OF INTEGRATED REPORTING: EVIDENCE FROM LISTED COMPANIES IN SRI LANKA." Journal of Accountancy & Finance 9, no. 2 (2023): 256–73. http://dx.doi.org/10.57075/jaf922209.

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Even though integrated reporting (IR) is not a novel concept to the world, it is still not a mandatory requirement in the Sri Lankan context. However, it is an expansion of the innovative reporting dimension by incorporating financial and non-financial information. Recently IR has been fascinating to many companies. As a result, many Sri Lankan businesses are adopting integrated reporting at various levels with the guidelines of the International Integrated Reporting Council (IIRC). Due to the voluntary approach of applying integrated reporting in Sri Lanka, the level of adoption of integrated

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Berkman, Henk, and Vidura Galpoththage. "Political connections and firm value: an analysis of listed firms in Sri Lanka." Pacific Accounting Review 28, no. 1 (2016): 92–106. http://dx.doi.org/10.1108/par-06-2014-0020.

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Purpose – The purpose of this study is to use a portfolio-time-series approach to examine the impact of five important political events on the value of politically connected firms in Sri Lanka. Design/methodology/approach – This study examines five major political events to test if political connections affect market value of listed companies in Sri Lanka. Results show that despite numerous news articles and public perception suggesting otherwise, there is no convincing evidence which indicate that political connections increase firm value in Sri Lanka. Findings – The empirical results provide

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Abeywardana, Nawarathna Liyanage Erandi, S. M. Ferdous Azam, and Kevin Low Lock Teng. "Why/How are Integrated Reporting Practices Adopted/Diffused? Evidence From Public Listed Companies in Sri Lanka." Asian Journal of Business and Accounting 16, no. 6 (2023): 107–41. http://dx.doi.org/10.22452/ajba.vol16no2.4.

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Manuscript type: Research paper Research aims: This study explores the factors affecting and the internal mechanisms employed by companies to manage their integrated reporting practices. Design/Methodology/Approach: The qualitative study is conducted through semi-structured interviews with 15 officers responsible for the integrated reporting practices of public listed companies in Sri Lanka. Research findings: The study found that relative advantage, compatibility, complexity, trialability, and observability affect the adoption of integrated reporting practices. Under the internal mechanism, i

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Gunaratne, Yathra Mullage Chithrasheeli. "Is EVA an Effective Performance Measure; Evidence from Colombo Stock Exchange, Sri Lanka." Asian Journal of Finance & Accounting 9, no. 2 (2017): 238. http://dx.doi.org/10.5296/ajfa.v9i2.12032.

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The aim of this study is to explore the relationship between Economic Value Added (EVA) and stock return in Sri Lanka. The study sample consists of 1695 firm year observations covering 113 public limited companies listed in Colombo Stock Exchange (CSE) for 15 years period from 1999 to 2013. This study was based on secondary data, collected from the CSE data library and the published financial statements of companies considered in the sample. Pearson Correlation Coefficient analysis and the fixed effect model of Panel data Regression analysis techniques were used as the statistical techniques t

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Wanigasekara, W. A. D. K. J., S. S. Weligamage, and W. V. A. D. Karunarathne. "Does intellectual capital matter for value creation of companies? evidence from Sri Lanka." Journal of Business Studies 9, no. 2 (2022): 1–22. http://dx.doi.org/10.4038/jbs.v9i2.87.

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Value creation is the ultimate purpose of any company and it is affected by many factors including capital. In knowledge-based economy, not only the financial capital but also non-financial capital play a pivotal role for creating value for the organizational stakeholders. The non-financial capital includes specially, the intellectual capital and its components; human capital, structural capital and relational capital. Thus, this study tried to explore the impact of intellectual capital and its components on value creation of Sri Lankan companies. The study was carried on the views obtained fr

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Rupasena, R. M. T. W., and D. C. P. Ranaweera. "The impact of intellectual capital on financial performance of public listed material companies in Sri Lanka." SKIPS Anveshan 5, no. 1 (2024): 64–96. https://doi.org/10.53031/skips.5.1.2024.04.

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Karunarathne, W. V. A. D., S. S. Weligamage, and W. A. D. K. J. Wanigasekara. "The Mediating Effect of Knowledge Management on Intellectual Capital and Value Creation: Evidence from Sri Lanka." Kelaniya Journal of Management 12, no. 2 (2023): 53–73. http://dx.doi.org/10.4038/kjm.v12i2.7721.

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This paper aims to investigate the impact of Intellectual Capital on Value Creation mediated through Knowledge Management in Sri Lankan companies. The ‘static’ and the ‘dynamic’ aspect of knowledge and the theoretical models, which are based on the relationship between Intellectual Capital and Knowledge Management forced the authors to address this research problem. The study was based on the top corporate personnel’s views collected through a self-administered questionnaire. Out of 297 Public Listed Companies listed on Colombo Stock Exchange and 517 private companies registered in Ceylon Cham

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Mapitiya, G. S., A. R. Ajward, and Samanthi Senaratne. "Ownership Concentration and Degree of Compliance with Corporate Governance Best Practices of Public Listed Companies in Sri Lanka." NSBM Journal of Management 1, no. 1 (2016): 103. http://dx.doi.org/10.4038/nsbmjm.v1i1.6.

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13

Balagobei, Saseela. "Macroeconomic Variables and Stock Market Returns in Sri Lanka." Asian Journal of Finance & Accounting 9, no. 2 (2017): 206. http://dx.doi.org/10.5296/ajfa.v9i2.11832.

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The stock market is one of the most energetic sectors that play an important role in contributing to the wealth of the economy. It plays a crucial role in the economic growth and development of an economy which would benefit industries, trade and commerce as a whole. The aim of this study is to investigate the impact of macroeconomic variables on stock market returns in Sri Lanka. Dependent variable of this study is stock market return measured by All Share Price Index (ASPI) and All Share Total Return Index (ASTRI) and independent variables are macroeconomic variables, such as Interest Rate (

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Dissanayake, Hiranya, Hareendra Dissabandara, Roshan Ajward, and Wasantha Perera. "Corporate sustainability: a comparative analysis of pre- and post-COVID–19 practices in Sri Lanka." Dunakavics 13, no. 5 (2025): 59–65. https://doi.org/10.63684/dk.2025.05.07.

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The COVID–19 pandemic significantly disrupted corporate sustainability practices, compelling businesses to reassess their environmental, social, and economic responsibilities. This study evaluates the impact of COVID–19 on corporate sustainability in Sri Lanka by analyzing practices across these three domains using the Corporate Sustainability Index (CSI). A sample of 160 listed and unlisted companies was selected through convenience sampling, and paired samples tests were employed to identify significant pre- and post-pandemic changes. Findings revealed notable declines in environmental initi

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Kengatharan, Lingesiya, and Thangarasa Sivakaran. "Impact of Corporate Governance Practices on Corporate Social Responsibility: Evidence from Listed Banks, Finance and Insurance Companies in Sri Lanka." Asia-Pacific Management Accounting Journal 14, no. 2 (2019): 115–38. http://dx.doi.org/10.24191/apmaj.v14i2-06.

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The objective of this study is to examine the impact of corporate governance practices on corporate social responsibility of the listed banks, finance and insurance companies in Sri Lanka over the period of 2013 to 2017. A sample of 20 firms out of 72 banks, finance and insurance firms listed on the Colombo Stock Exchange was considered for this study. The study utilized secondary data which were collected from annual reports of the sampled firm. Corporate social responsibility was measured by a 40-item disclose index. Corporate governance practices were measured by board size, board independe

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Mudalige, H. M. N. K. "The Art of Timing: Unpacking the Market Timing's Long -Term Impact on Capital Structure : With Reference to Listed Companies in Colombo Stock Exchange." International Journal of Accounting and Business Finance 9, no. 2 (2023): 18–44. http://dx.doi.org/10.4038/ijabf.v9i2.141.

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The market timing theory serves as the basis for this study, which aims to unravel the persistent reaction to capital structure decisions. The rationale for conducting this study stemmed from observing a gap in understanding the capital structure behaviour of firms surrounding their initial public offerings and the progression of debt and equity from that initial point. The study's sample, which covered the years 1992 to 2018, was created by using the IPO date of companies listed at the Colombo Stock Exchange) in Sri Lanka. To measure market timing, the study utilized a variable called externa

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Cooray, Thilini, A. D. Nuwan Gunarathne, and Samanthi Senaratne. "Does Corporate Governance Affect the Quality of Integrated Reporting?" Sustainability 12, no. 10 (2020): 4262. http://dx.doi.org/10.3390/su12104262.

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This study examines how governance mechanisms affect the quality of integrated reporting (IR), which is fast emerging both as a tool to help firms understand their value creation process and to communicate effectively with external stakeholders. This study first developed an index to assess the quality of integrated reports. Subsequently, 132 integrated reports of Sri Lankan public listed companies selected over a three-year period were content analysed. The hypotheses formulated on the relationship between corporate governance and the quality of IR based on the agency theory were analysed usi

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Dissanayake, Dinithi, Carol Tilt, and Wei Qian. "Factors influencing sustainability reporting by Sri Lankan companies." Pacific Accounting Review 31, no. 1 (2019): 84–109. http://dx.doi.org/10.1108/par-10-2017-0085.

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Purpose This paper aims to investigate the key company characteristics which influence sustainability reporting by publicly listed companies in Sri Lanka. Design/methodology/approach Panel data analysis is conducted to analyse sustainability reporting of 84 publicly listed companies from 2012 to 2015. Findings Company size and usage of the GRI guidelines are found to be the most relevant company characteristics associated with sustainability reporting by listed companies in Sri Lanka. Unexpectedly, ownership and industry sector do not show strong influences on the extent of sustainability repo

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19

Jayasinghe, JAGP. "Factors Influencing Dividend Policy: Companies Listed in Sri Lanka." International Journal of Economics, Business and Human Behaviour (IJEBHB) 2, no. 1 (2021): 30–42. https://doi.org/10.5281/zenodo.4649526.

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The behavior of the dividend policy is the most deliberated issue in corporate finance. Many researchers attempt to expose the issue connected to the behavior of determinants of dividend policy, and dividend, no acceptable explanation was found. Therefore, the present research focused on analyzing the factors influence on dividend policy of Sri Lankan listed companies. This study was accomplished employing panel data measures for a sample of 120 companies listed in the Colombo Stock Exchange during 2015 – 2019. Secondary data collected from annual reports published by the Colombo Stock E

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Muthunayake, Himal, and Pubudu Kawshalya. "Financial Statements Effects of Adopting IFRS: Evidence from Listed Manufacturing Firms in Sri Lanka." SLIIT Business Review 01, no. 01 (2021): 29–57. http://dx.doi.org/10.54389/scnt9288.

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Accounting Information would be beneficial only if it is relevant to the decisions being made. According to International Accounting Standards Board (IASB), the usefulness of accounting information depends on the fundamental qualitative characteristics of relevance and faithful representation. As a result of harmonization and standardization, International Financial Reporting Standards (IFRS) were adopted in Sri Lanka as a developing country from 1st January 2012. Given the differences that exist between developed and developing countries in the context of the accounting profession and other c

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Fernando, Susith, Stewart Lawrence, Martine Kelly, and Murugesh Arunachalam. "CSR practices in Sri Lanka: an exploratory analysis." Social Responsibility Journal 11, no. 4 (2015): 868–92. http://dx.doi.org/10.1108/srj-08-2013-0101.

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Purpose – This study aims to provide an understanding of the nature of corporate social responsibility (CSR) practices in a developing country, Sri Lanka. Specifically, it explores the environmental activities and social engagements of a sample from the largest 200 companies listed on the Colombo Stock Exchange. Design/methodology/approach – Data were collected through a questionnaire survey posted to 200 listed companies. Fifty-one usable responses were received. The companies were analysed based on size, ownership and geographical scale of business. Kruskal–Wallis one-way ANOVA and Mann–Whit

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Pratheepan, Tharmalingam, and Y. K. Weerakon Banda. "The Determinants of Capital Structure: Evidence from Selected Listed Companies in Sri Lanka." International Journal of Economics and Finance 8, no. 2 (2016): 94. http://dx.doi.org/10.5539/ijef.v8n2p94.

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This research examines the determinants of capital structure of selected listed companies in Sri Lanka. The capital structure of 55 companies listed in Colombo Stock Exchange (CSE) is empirically examined using the fixed effects model. Based on the findings of the panel data analysis during the period of 2003-2012, Profitability exhibits statistically significant of inverse relationship with leverage while firm size and growth shows statistically significant of positive relationship with leverage for selected listed companies in Sri Lanka. Non–debt tax shields and tangibility indicate insignif

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Arachchi, Sachini, Hiranya Dissanayake, Thilini Deshika, and Anuradha Iddagoda. "Digital Corporate Governance Practices: Evidence from Sri Lankan Listed Companies." Economic Insights – Trends and Challenges 2022, no. 2 (2022): 79–92. http://dx.doi.org/10.51865/eitc.2022.02.06.

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"The purpose of the research is to identify digital corporate governance practices in Sri Lankan listed firms. The concept of digital corporate governance has many areas. Digital meetings, cyber security, transparency and board IT (Information Technology) knowledge are some of them. Corporate governance in the 21st century has become the main focus and concern of companies in Sri Lanka of Digital transformation. Digital corporate governance practices are described in this research. With COVID 19 pandemic situation, most of the companies in Sri Lanka started to digitalize their business in ever

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Rooly, M. S. A. Riyad. "Impact of Board Diversity on Agency Costs in the Context of Agency Theory Approach: Evidence From Listed Companies in Sri Lanka." Indian Journal of Corporate Governance 14, no. 2 (2021): 133–53. http://dx.doi.org/10.1177/09746862211045758.

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Effective corporate governance leads the way towards aligning the interest between managers and shareholders. Effectiveness of practicing the corporate governance of companies in Sri Lanka is debatable topic due to the variation between standard and actual practices. This study aims to examine the influence of board diversity on agency costs of companies listed in Sri Lanka as proposed by agency theory. The sample of this research consists of all companies listed in Sri Lanka, exclusive of bank and financial institutions which are practicing unique governance practices issued by Central Bank o

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Raveeswaran, Kiruththika, and Anojan Vickneswaran. "The Role of Corporate Governance in Shaping IFR Practices of Listed Companies in Sri Lanka." Journal of Accounting Research, Organization and Economics 7, no. 2 (2024): 267–78. http://dx.doi.org/10.24815/jaroe.v7i2.36565.

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Objective – This study investigates the relationship between corporate governance characteristics and Internet Financial Reporting (IFR) in the context of listed companies in the Colombo Stock Exchange (CSE).Design/Methodology – The key metrics for assessing corporate governance characteristics include board size, independence, CEO duality, women in the board, audit committee independence, and ownership concentration. These data were derived from the published annual reports. Employing content analysis, the study measures IFR disclosure using secondary data from the published annual reports of

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Uthayakumar, Retnam, and Yapa Hamilage Purnima Kalpani Yapa. "Impact of Budgetary Process on Financial Performance of Listed Companies in Sri Lanka." International Journal of Research and Innovation in Social Science VII, no. V (2023): 881–901. http://dx.doi.org/10.47772/ijriss.2023.70570.

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This study examined the level and variation of the budgetary processes of the companies listed on the Colombo Stock Exchange in Sri Lanka, investigated the relationship between the budgetary processes variables and the financial performance of those companies, and evaluated the impact of those variables on their financial performance. The study was carried out using data collected from a sample of 100 listed companies randomly selected from nineteen different sectors in Sri Lanka. The degree of budgetary process practiced by the companies over some past periods was measured as a retrospective

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Dissanayake, Dinithi, Carol Tilt, and Maria Xydias-Lobo. "Sustainability reporting by publicly listed companies in Sri Lanka." Journal of Cleaner Production 129 (August 2016): 169–82. http://dx.doi.org/10.1016/j.jclepro.2016.04.086.

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Yapa Abeywardhana, Dilriukshi, and Katlego Magoro. "Debt Capital and Financial Performance: A Comparative Analysis of South African and Sri Lankan Listed Companies." Asian Journal of Finance & Accounting 9, no. 2 (2017): 103. http://dx.doi.org/10.5296/ajfa.v9i2.11761.

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This study compares how the debt capital of the listed companies operating in the wholesale and retail sectors of South Africa and Sri Lanka affect their financial performance. Objective of this study is to examine whether debt capital affects the financial performance of the wholesale and retail sector companies in South Africa and Sri Lanka. To examine the impact of debt financing on financial performance of companies over the 2011-2015 period. Fixed-effects (within) regression model was used.The findings the study confirms that debt financing, in terms of short-term debt and long-term debt,

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Wijekoon, H. M. U., R. K. D. Perera, I. A. M. M. Perera, et al. "The Impact of International Financial Reporting Standards Adoption on Value-Relevance of Earnings in Listed Companies of the Plantation Sector in Sri Lanka." Journal of Contemporary Perspectives in Accounting and Digitalization 3, no. 1 (2019): 26–39. http://dx.doi.org/10.4038/jcpad.v3i1.16.

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This study investigates the impact of International Financial Reporting Standards (IFRS) adoption on value-relevance of earnings in listed companies of the plantation sector in Sri Lanka. The main objective is to identify whether the value of earnings has increased after the adoption of IFRSs in listed companies of the plantation sector in Sri Lanka. In order to investigate the impact of IFRS adoption on the value-relevance of earnings in the listed companies this study used a panel data regression analysis of 144 firms per quarter observations of share prices and earnings per share (EPS) over

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Nurullah, Mohamed, and Lingesiya Kengatharan. "Capital budgeting practices: evidence from Sri Lanka." Journal of Advances in Management Research 12, no. 1 (2015): 55–82. http://dx.doi.org/10.1108/jamr-01-2014-0004.

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Purpose – The purpose of this paper is to investigate prevailing capital budgeting practices in Sri Lankan listed companies. Design/methodology/approach – A comprehensive primary survey was conducted of 32 out of 46 chief financial officers (CFOs) of manufacturing and trading companies listed on the Colombo Stock Exchange in Sri Lanka. Garnered data were then analyzed using appropriate statistical techniques. Findings – The results revealed that net present value (NPV) was the most preferred capital budgeting method, followed closely by payback (PB) and internal rate of return (IRR). Similarly

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Alagiyawanna and Tilakasiri. "IMPACTS OF SUSTAINABILITY REPORTING ON FIRM FINANCIAL PERFORMANCE OF LISTED MANUFACTURING COMPANIES IN SRI LANKA DURING PRE AND POST-COVID 19." Journal of Accountancy & Finance 10, no. 1 (2023): 77–104. http://dx.doi.org/10.57075/jaf1012305.

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Although Sustainability Reporting (SR) is not a mandatory requirement in many countries as well as Sri Lanka, many companies use them. Considering the firm's financial performance is the best way to analyze its performance. The relationship between firm financial performance and sustainability reporting of the manufacturing sector has not consistently been identified by Sri Lankan researchers. Then, there is a need to further investigate this area to be carried out to recognize the factual impact of SR. This study fills the gap of previous studies and will contribute to the existing literature

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Balagobei‬, ‪Saseela, and Keerthana Keerthana, G. "Corporate Governance and Financial Distress: Empirical Evidence from listed Consumer Services Firms in Sri Lanka." GATR Accounting and Finance Review 7, no. 1 (2022): 39–50. http://dx.doi.org/10.35609/afr.2022.7.1(1).

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Objective - COVID – 19 has created unique and very profound challenges for almost all listed firms in Sri Lanka. The purpose of the study is to examine the influence of corporate governance practices on the financial distress status of listed companies in the consumer services sector in Sri Lanka. Methodology/Technique – To assess the level of corporate governance, the current study constructs six dimensions of corporate governance, such as board size, board composition, CEO duality, board meeting, director ownership, and audit committee size. The Altman Z-score is used as a proxy for financia

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Kengatharan, Lingesiya. "Impact of Corporate Governance Practices on Firm's Cash Holdings in an Emerging Market: A Panel Data Analysis." International Journal of Accounting and Financial Reporting 7, no. 2 (2017): 210. http://dx.doi.org/10.5296/ijafr.v7i2.12118.

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The aim of the study was to examine the impact of corporate governance practices on firm's cash holdings of listed manufacturing companies in Sri Lanka, using panel data extracted from the financial statements of the companies listed on Colombo Stock Exchange. Corporate governance practices of Sri Lankan listed manufacturing companies were measured by board independence, board size, CEO duality, audit committee meetings and audit committee members, cash holdings were measured by percentage of cash and cash equivalents on total assets and also leverage and firm size were considered as control v

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Aloy Niresh, J. "Does Carbon Emission Disclosure Affect Market Performance? Evidence from Sri Lanka." South Asian Journal of Business Insights 4, no. 1 (2024): 20–40. http://dx.doi.org/10.4038/sajbi.v4i1.62.

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The study aims to investigate the relationship between the disclosure of carbon emissions and the market performance of publicly listed companies in Sri Lanka. This is done by analyzing companies that reported their emission data on the Carbon Disclosure Project (CDP) from 2018 to 2022. The analysis utilizes dynamic panel data estimation with a two-step GMM regression to address potential endogeneity. The study indicates that higher levels of Carbon Emission Disclosure (CED) result in increased Tobin’s Q, supporting previous research and promoting wider acceptance and understanding of CED and

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Ajanthan, Alagathurai, and KGA Udhaya Kumara. "Corporate Governance and Cash Holdings: Empirical Evidence from an Emerging Country, Sri Lanka." International Journal of Accounting and Financial Reporting 7, no. 2 (2017): 112. http://dx.doi.org/10.5296/ijafr.v7i2.12137.

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This study examines the influence of corporate governance practices on cash holdings of Sri Lankan listed companies. It develops hypotheses about the relationship between cash holding and corporate governance practices such as size, frequency of meetings, independence, independent chair and gender diversity. Using multiple regression analysis on data collected from the corporate annual reports of 90 listed companies, the study finds that corporate governance practices such as board size and gender diversity have a significant negative influence on cash holdings as well as independent chair has

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Kengatharan, Lingesiya, and Pirashanth Diluxan Clamenthu. "Use of Capital Investment Appraisal Practices and Effectiveness of Investment Decisions: A Study on Listed Manufacturing Companies in Sri Lanka." Asian Journal of Finance & Accounting 9, no. 2 (2017): 287. http://dx.doi.org/10.5296/ajfa.v9i2.12229.

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Primary objective of the present study was to examine the relationship between use of capital investment appraisal practices and effectiveness of investment decision of listed manufacturing companies in Sri Lanka. Capital investment appraisal practices were measured by capital investment appraisal techniques and risk analysis techniques of investment projects. Effectiveness of investment was measured by perceptions of CFOs on the performance from investment. Firm size was used as the control variable to examine the relationship between investment appraisal practices and effectiveness of invest

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Sooriyaarachchi, S. K. R. N., and H. J. R. Buddhika. "The Impact of Insurance-Specific Risk on Firm Performance of Listed Insurance Companies in Sri Lanka." Journal of Management Matters 11, no. 1 (2024): 41–54. http://dx.doi.org/10.4038/jmm.v11i1.66.

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Insurance-specific risk includes challenges and uncertainties specific to the operations and functioning of insurance companies. The study therefore investigates the effect of these insurance-specific risks on the profitability of listed insurance companies in Sri Lanka over 11 years (2012-2022) with a sample size of 27 firms. Three variables, such as reinsurance, technical provisions, and underwriting risks, have been used to measure insurance-specific risk as independent variables. The Return on Equity (ROE) and Re-turn on Assets (ROA) were used to measure firm performance as the dependent v

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De Mel, L. M. N. S., and H. J. R. Buddhika. "The Impact of Financial Distress on Financial Performance: Evidence from Listed Licensed Finance Companies in Sri Lanka." Journal of Desk Research Review and Analysis 2, no. 2 (2025): 40–62. https://doi.org/10.4038/jdrra.v2i2.41.

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In the ever-changing world of financial markets, the intersection between financial distress and performance is important. Financial distress, an entity's inability to satisfy its financial obligations, can seriously affect a company or individual's market value and stability. Sri Lanka's financial sector has recently faced difficulties, with certain institutions failing due to insolvency or regulatory noncompliance. The research intends to give significant insights to stakeholders, regulators, and investors in the Sri Lankan finance industry by utilizing Altman's Z-score model. This study exa

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Anandasayanan, S. "Corporate governance and corporate profitability: evidence from Sri Lanka." Journal of Business Studies 9, no. 1 (2022): 46–56. http://dx.doi.org/10.4038/jbs.v9i1.85.

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The poor performance of commercial organizations is frequently attributed to the absence of effective corporate governance. Developed economies with a strong private sector and well-established corporate governance systems consistently post high and steady growth rates. The main purpose of this study is to explore the effect of corporate governance mechanisms on a firm's Return of listed companies in CSE. Data collection was carried out on the 208 companies during the period 2015 to 2020. Size of the board, Board composition, Chief Executive Duality, and Institutional ownership were taken as t

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Farwis, M., and M. C. A. Nazar. "Interlocking Directorate and Firm Performance of Listed Companies in Sri Lanka." Asian Journal of Research in Banking and Finance 9, no. 3 (2019): 1. http://dx.doi.org/10.5958/2249-7323.2019.00003.8.

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Gunathilake, P. T. M., and M. Ranasinghe. "Effectiveness of Audit Committees: Evidence from Listed Companies in Sri Lanka." Peradeniya Management Review 1, no. 1 (2018): 51. http://dx.doi.org/10.4038/pmr.v1i1.26.

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Perera, T. M., and M. A. Munasinghe. "The Impact of Corporate Governance on Financial Distress: Evidence from Listed Financial Institutions in Sri Lanka." International Journal of Advanced Research in Accounting, Economics and Business Perspectives 8, no. 1 (2024): 28–30. https://doi.org/10.48028/iiprds/ijaraebp.v8.i1.03.

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This study focuses on the role of corporate governance in predicting financial distress of companies in the finance sector in Sri Lanka. Over the past two decades, several finance sector companies collapsed in Sri Lanka affecting numerous victims with no proper compensation payments. The study aims to unveil the impact of corporate governance on financial distress of companies in the financial sector. A number of key variables included to measure the corporate governance such as board size, board gender diversification, frequency of board meetings, audit quality, board member remuneration, CEO

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Perera, T. M. A. Y. M., and M. A. T. K. Munasinghe. "The Impact of Corporate Governance on Financial Distress: Evidence from Listed Financial Institutions in Sri Lanka." International Journal of Accountancy 3, no. 2 (2024): 52–79. http://dx.doi.org/10.4038/ija.v3i2.55.

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This study focuses on the role of corporate governance in predicting financial distress of companies in the finance sector in Sri Lanka. Over the past two decades, several finance sector companies collapsed in Sri Lanka affecting numerous victims with no proper compensation payments. The study aims to unveil the impact of corporate governance on financial distress of companies in the financial sector. A number of key variables included to measure the corporate governance such as board size, board gender diversification, frequency of board meetings, audit quality, board member remuneration, CEO

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MCA. Nazar. "Does Financing Decisions Influence Investment Decisions? Empirical Evidence from Sri Lanka." Journal of Economics, Finance and Accounting Studies 3, no. 1 (2021): 33–38. http://dx.doi.org/10.32996/jefas.2021.3.1.3.

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This study investigates the impact of financing decision on investment decision of 198 non-financial companies listed on the Colombo Stock Exchange of Sri Lanka, eight years period from 2011 to 2018. This study employed the Generalized Method of Moments (GMM) model to estimate the regression models on panel data study. The major contribution of this study shows that the impact of financing on investment decisions of listed companies. The results of the study revealed that, the impact of total debt on changes in total asset and Tobin’s Q was insignificant negative and significant negative respe

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Dr., MBM. Amjath, and Shahani M.A.A. "Application of Corporate Governance Practices in Companies Listed in CSE Sri Lanka." Journal of Economics, Finance And Management Studies 4, no. 12 (2021): 2449–61. https://doi.org/10.47191/jefms/v4-i12-06.

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Purpose: The purpose of the article is to find out the application of corporate governance practices in companies listed CSE in Sri Lanka. Methodology: The study aimed at the factors influence in the application of corporate governance practices and firm’s financial performance in Sri Lanka. In this study, there are two dependent variables namely return on equity and return on asset and four independent variables namely board leadership, board structure, board size and number of board committees. The study used 20 top companies (blue-chip companies) as sample for period of five (5) years

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M. Shamil, Mohamed, Junaid M. Shaikh, Poh-Ling Ho, and Anbalagan Krishnan. "The influence of board characteristics on sustainability reporting." Asian Review of Accounting 22, no. 2 (2014): 78–97. http://dx.doi.org/10.1108/ara-09-2013-0060.

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Purpose – Drawing on agency theory and legitimacy theory perspectives, the purpose of this paper is to investigate the influence of board characteristics on sustainability reporting of listed companies in the Colombo Stock Exchange (CSE), Sri Lanka. Design/methodology/approach – A sample of 148 listed companies was drawn from the CSE using stratified random sampling method and data were collected from the 2012 annual reports. The proposed hypotheses were tested using a hierarchical binary logistic regression. Findings – This study documents that board size and dual leadership are positively as

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Peemanee, Jindarat, Nimmi Guruge, Nimesha Perera, et al. "The relationship between accounting education and accounting practice in Sri Lanka: Insights into professional education policy in Sri Lanka." Journal of Infrastructure, Policy and Development 8, no. 14 (2024): 8387. http://dx.doi.org/10.24294/jipd8387.

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Accounting education highly affects the level of Professional Accounting Education offered in a country by academic institutions, thus determining the job market competitiveness of accounting professionals. The purpose of this paper is to determine the relationship between accounting education and accounting practices in Sri Lanka. The data for this study is obtained through a well-structured questionnaire among the Finance Managers of listed companies in the Colombo Stock Exchange (CSE). The sample size of the study was 165 Finance Managers, and of them, 122 responded to the questionnaire. Th

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Balagobei, Saseela, and Gnanasothy Keerthana. "Audit Committee Characteristics, Gender Diversity and Earnings Management: Evidence from Listed Companies in Sri Lanka." Journal of Emerging Financial Markets and Policy 1, no. 2 (2022): 1–13. http://dx.doi.org/10.4038/jefmp.v1i2.5.

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The study aims to explore the impact of audit committee characteristics and gender diversity on the earnings management of listed companies in Sri Lanka. The sample comprises 107 companies listed on the Colombo Stock Exchange (CSE) for the five years from 2017 to 2021. The audit committee size, independence, financial expertise, and the number of audit committee meetings proxy for audit committee characteristics while gender diversity is measured by the number of female directors on the board. This study used discretionary accruals as a signal of the presence of earnings management. The result

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Nusari, A., and A. Henadirage. "Assessing the Disclosure of Materiality Analysis in Integrated Reports: Evidence from Sri Lanka." Journal of Contemporary Perspectives in Accounting and Digitalization 6, no. 1 (2023): 54–78. http://dx.doi.org/10.4038/jcpad.v6i1.9.

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The disclosure of materiality analysis in integrated reports demonstrates the genuine intention of business organisations to fulfil stakeholders' information requirements through stakeholder needs and expectations analysis. This study assesses whether the Sri Lankan companies have taken the required initiatives to disclose the materiality analysis in their integrated reports. This research will assess the above concerns with the support of stakeholder and legitimacy theories. Integrated reporting (IR) has opened avenues for increasing the content validity and quality of reports published by co

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Ekanayake, W. Y. M. M. N., and M. W. Indrani. "Financial Performance and Stock Price: Evidence from Listed Manufacturing Companies in Sri Lanka." International Journal of Accounting and Business Finance 9, no. 2 (2023): 99–122. http://dx.doi.org/10.4038/ijabf.v9i2.144.

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Despite several studies on the effect of financial performance in terms of profitability on stock price, existing literature provides contradictory conclusions regarding this association. Therefore, the main purpose of this study is to explore the effect of financial performance in terms of profitability on stock price, with special reference to the listed manufacturing companies in Sri Lanka from 2011 to 2021. Earnings per Share (EPS), Return on Equity (ROE), and Return on Assets (ROA) were used as proxies of profitability since the current study aims to investigate the aspect of profitabilit

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