http://drr.vau.ac.lk/handle/123456789/1548 Undergraduate Research Symposium on Accountancy and Finance Sun, 05 Apr 2026 20:32:45 GMT 2026-04-05T20:32:45Z http://drr.vau.ac.lk/handle/123456789/1153 Investment Behaviour Among Government Employees in Jaffna District of Sri Lanka Emilraj, V.C.L. Investment is a vital aspect of financial planning for every individual and Sri Lanka has various investment alternatives. The study aims to explore the preferred investment alternatives among government employees in the Jaffna District. The study was conducted among the study population of government employees of Jaffna district. It is a primary data-based study, and the relevant data was collected through a self-administered questionnaire form which was prepared based on the operationalization of variables and given to the respondents to collect data under convenient sampling technique. The collected data were analyzed using descriptive statistics, Pearson’s correlation, and Multilinear regression techniques. The data reveals a diverse range of investment preferences among individuals, with savings and fixed deposits being the most popular choices. Investments like gold and shares also have considerable interest, while insurance, treasury bills, and bonds are less favored. Additionally, the study found that most respondents were unaware of investment options such as treasury bills and bonds, corporate debentures, and the public provident fund. Due to the current economic crisis, government employees in Sri Lanka are encountering significant financial challenges. This study aims to provide a foundation for understanding various investment alternatives, offering insights that can aid in strategic investment planning and help employees navigate their financial difficulties effectively Sun, 01 Jan 0013 00:00:00 GMT http://drr.vau.ac.lk/handle/123456789/1153 0013-01-01T00:00:00Z http://drr.vau.ac.lk/handle/123456789/1152 The Impact of Corporate Risk on Profitability of Sri Lankan Listed Banks and Diversified Financial Companies Senavirathna, S.G.M.P.L. This research examines the impact of corporate risk on the profitability of Sri Lankan listed banks and diversified financial companies. Corporate risk is assessed through credit risk (measured by Gross Non-Performing Loans to Total Loans, GNLP), market risk (measured by Net Interest Margin, NIM), and operational risk (measured by Cost-to-Income Ratio, CIR). Profitability is evaluated using Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), and Operating Profit Margin (OPM). The study utilizes a quantitative research methodology, analyzing data from 2014 to 2024. Sample companies are LOLC Holdings, Commercial Bank, HNB, MBSL, ASIA Capital PLC, Commercial Credit and Finance PLC, Central Finance Company PLC, Senkadagala Finance PLC, People's Leasing & Finance PLC etc. Multiple regression analysis reveals that GNLP significantly affects both ROA and ROE, indicating that an increase in GNLP leads to a substantial decrease in profitability. NIM also significantly influences ROA and ROE, enhancing profitability, while CIR negatively impacts these metrics. The study finds that none of the independent variables significantly impact OPM. These findings highlight the critical role of effective credit risk and market risk management in enhancing the profitability of financial institutions. The research provides valuable insights for policymakers, regulators, and financial managers aiming to bolster the financial stability and performance of Sri Lanka's banking and diversified financial sectors Sun, 01 Jan 0013 00:00:00 GMT http://drr.vau.ac.lk/handle/123456789/1152 0013-01-01T00:00:00Z http://drr.vau.ac.lk/handle/123456789/1151 Factors influencing undergraduates' behavioral intention towards cryptocurrency: special reference to University of Vavuniya, Sri Lanka Gayandi, P.M. Financial economic innovation and technological advancements have increased the demand for digital currencies. Cryptocurrencies, digital currencies based on cryptographic technology, facilitate various financial transactions, including payments and value storage, using blockchain technology. This research aims to predict behavioral intentions to use cryptocurrency by employing the Utility Theory and the Unified Theory of Technology Acceptance and Use (UTAUT) model. While the number of cryptocurrency users is rising globally, Sri Lanka has seen limited adoption. This study investigates the factors influencing undergraduates’ behavioral intention to use cryptocurrencies in University of Vavuniya, Sri Lanka. Data were collected via a survey from 249 undergraduates using a simple random sampling method. Regression analyze was conducted to achieve the research objectives. The findings indicate that perceived benefits, perceived risk, structural provisions, and positive attitudes toward cryptocurrency significantly influence the intention to use it. In contrast, social consequences do not impact this intention. The study confirms that the model has a good fit and can explain the underlying theories. This research is significant as it addresses the gap in cryptocurrency studies within the Sri Lankan context using the Utility Theory and UTAUT model. The tested model and findings offer practical and theoretical implications for enhancing cryptocurrency use intentions of individuals Sun, 01 Jan 0013 00:00:00 GMT http://drr.vau.ac.lk/handle/123456789/1151 0013-01-01T00:00:00Z http://drr.vau.ac.lk/handle/123456789/1150 Financial Management Practices and Financial Performance of Small and Medium Size Enterprises in Sri Lanka: Special Reference to Uva Province Dhanushika, D. This study examines the impact of financial management practices on the financial performance of small and medium-sized enterprises (SMEs) in Uva Province, Sri Lanka. The research focuses on five key financial management practices: Working Capital Management, Financial Reporting and Analysis, Accounting Information Systems, Investment Appraisal, and Financing Practices. Data were gathered from SMEs using a self-administered questionnaire. The researcher collected primary data through self-administered questionnaires from randomly selected SMEs. The analysis employed descriptive statistics, Pearson correlation, and multiple regression analysis, with Cronbach's Alpha confirming data reliability. The study finds significant positive correlations between financial management practices and the financial performance of SMEs. Improved practices in areas such as Working Capital Management, Financial Reporting, Accounting Information Systems, Investment Appraisal, and Financing are linked to better financial performance. The regression analysis shows that these practices collectively have a substantial impact on financial performance, with the model proving to be a good fit for predicting outcomes. The findings highlight the importance of robust financial management practices for enhancing the financial performance of SMEs in the region Sun, 01 Jan 0013 00:00:00 GMT http://drr.vau.ac.lk/handle/123456789/1150 0013-01-01T00:00:00Z