Recently added

Financial determinants during and after COVID: evidence from Sri Lanka

Kokilan, L.; Janarthan, M.; Vickneswaran, T. (2025)

This study investigates the determinants of the financial performance of listed non-financial firms in Sri Lanka, particularly during and after the COVID-19 pandemic. Utilizing a dataset of 595 firm-year observations of ...

The Role of Palmyrah in Economic Development of Northern Region of Sri Lanka

Kalainathan, K.; Maickanro, V. (Federation of Global Tamils, 2025)

The palmyra tree, a symbolic emblem of Sri Lanka's Northern Province, plays an integral role in the region's economy, culture, and daily livelihoods, often referred to as the "tree of life" (Katpakatharu). Producing ...

Financial management practices and financial performance of small and medium-size enterprises in Sri Lanka: special reference to Uva province

Kalainathan, K.; Dhanishika, D. (Department of Accountancy, Faculty of Business Studies and the Finance, Wayamba University of Sri Lanka, 2024)

Financial management is a crucial factor that determine the financial performance. The small and medium-sized enterprises (SMEs) are small in nature therefore, it faces challenges to adopt proper financial management ...

Pecking Order and Static Trade-Off Models of Capital Structure: An Empirical Examination of Sri Lankan Listed Companies

Kalainathan, K.; Kengatharan, L.N. (Sri Lanka Finance Association, 2022-03-31)

This study examines the applicability of pecking order and static trade-off models of capital structure to Sri Lankan listed companies. Using data for 103 non-financial companies from 2007/08 to 2016/17, we test the two ...

Determinants of Debt Financing Decision in Sri Lankan Listed Companies

Kalainathan, K. (Faculty of Management Studies and Commerce, University of Jaffna, 2023-12-31)

The primary objective of an organization is to maximize wealth for its shareholders, and for this purpose, the finance manager makes several financial decisions. Financing for its assets is one of the significant financial ...

The Stock market reaction to the Unexpected Events in Sri Lanka

Kalainathan, K. (University of Peradeniya, 2022-06-30)

This study investigates the stock market reaction to the unexpected events from January 2018 to July 2022 in the Colombo Stock Exchange (CSE), Sri Lanka. It mainly covers catastrophic, political, economic, and pandemic ...

Awareness and Adoption of Cloud Accounting in Small and Medium Enterprises in Sri Lanka: A Comparative Analysis of Before and after Covid-19 Pandemic

Elayanathan, P.; Kalainathan, K. (Faculty of Management Studies and Commerce, University of Jaffna, 2021-03-10)

Accounting generally plays a vital role in businesses. Accountants are required to handle gigantic data for achieving their task. In case data must be gathered from internally and externally. On this COVID-19 outbreak time, ...

The Nexus between Stock Price and Exchange Rates: Empirical Evidence from Sri Lanka

Kalainathan, K.; Pratheepan, T.; Selvamalai, T. (Global Journals Inc. (USA), 2017-09-30)

The purpose of this study is to examine the relationship between stock price and exchange rate in Sri Lanka. Monthly, All Share Price Index (ASPI) and exchange rate of US dollar and Euro from January 2005 to December 2016 ...

Small Scale Industries’ and it’s Financial Problems in Sri Lanka

Janaki, S.T. (Asiaentrepreneurshipjournal.com, 2009-10)

Srilanka is a third world developing country which has a mixed economy. In the Economic development process Srilanka has to face some challenges namely financial, employment problems and poverty. To overcome these problems ...

FACTORS INFLUENCING ON INCOME TAXPAYERS’ COMPLIANCE BEHAVIOR: SPECIAL REFERENCE TO KANDY DISTRICT, SRI LANKA

Janaki, S.T.; Anuradhi, S. (Vavuniya Campus of the University of Jaffna, 2020-06)

This study attempted to reveal the factors influencing income taxpayers’ compliance behavior of Kandy District income taxpayers. The main objective of the study is to find out impact of taxpayers’ perception of tax fairness ...

The Impact of Budgetary Management Process on Organizational Performance: Special Reference to Small and Medium Enterprises in Hambantota District, Sri Lanka

Janaki, S.T.; Madhumali, R. P. M. (Wayamba University of Sri Lanka, 2021)

The budgetary management process has been a part of management control system of the organizations. This process encourages Owners, Managers and Accountants to plan the stakeholders involved provides information for improved ...

Study of Credit Risk and Liquidity Risk of Banks and its Impact on Profitability

Janaki, S.T. (National Centre for Advanced Studies in Humanities and Social Science, 2016)

The quality of the financial system has an important role in a country’s economic stability. During the 1980’s and 1990’s when the financial and banking crises become worldwide, new risk management banking techniques emerged ...

Impact of Internal Control System on Financial Performance: The Case of Sri Lanka Telecom Vavuniya District

Janaki, S.T. (National Centre for Advanced studies in Humanities & Social Sciences in Sri Lanka (NCAS), 2015-06)

This study is based on how proper internal control system leads to best financial performance of the organization. The ultimate objective of the study is to examine the impact of internal control system on financial ...

The Impact of Capital Expenditure on Working Capital Management of Sri Lankan Listed Manufacturing Companies

Janaki, S.T. (National Centre for Advanced Studies in Humanities & Social Sciences in Sri Lanka (NCAS), 2015-06)

Portfolio approach to achieve capital efficiency and organizational alignment can yield immediate positive cash-flow results for companies. The overall objective of this study is to investigate impact of capital expenditure ...

Review of Superannuation Benefit System in Sri Lanka.

Janaki, S.T. (AIMS International, 28-12-08)

The main thing of the study to analyzes the public service pension scheme and provident fund Scheme presently available in Sri Lanka. This system has certain weakness such as the present strategies of the superannuation ...

Working Capital Management Practices of Sri Lankan Manufacturing Companies.

Janaki, S.T. (University of Sri Jayewardenepura, 2014)

This study empirically examines the phenomenon of working capital management practices and motives since the management and control of working capital is one the most effective measures of Sri Lankan manufacturing company’s ...

Performance Analysis System of Public Sector Banks in Sri Lanka

Janaki, S.T. (AIMS International, 28-12-08)

Today Banking Sector plays a considerable role in the economic development and business improvement in Sri Lanka. In this research researcher measured the performance of public sector Banks in Sri Lanka. In recent years ...

Impact of Working Capital Management practices on profitability special reference to footwear and textile industry in Sri Lanka.

Janaki, S.T.; Ishari, M. P. S. (University of Sri Jayewardenepura, 2013)

A well designed and implemented working capital management has a significant contribution for firms’ profitability as well as to maintain liquidity powers. Independent variables are current ratio, quick ratio, and cash ...

A Study on the Pawning in Commercial Banks in the Vavuniya District

Janaki, S.T. (Vavuniya Campus of the University of Jaffna, 14-10-09)

The pawning system is anticipated to adopt an efficient way to make available of the pawning facilities to the public. By taking this into consideration it is possible to find out how the commercial Banks are operating the ...

UTILIZATION OF SAMURDHI FUND TO PROGRESS OF POVERTY ALLEVIATION IN THE VA VUNIYA DISTRICT

Janaki, S.T. (Vavuniya Campus of the University of Jaffna, 2008)

Sri Lanka is a developing country and its standard of living has to be raised for upgrading people’s level. The Sri Lankan Government has been trying to equate the low level of income people from the poverty line. The ...

Recently added

Department of Accountancy and Finance: Recent submissions

Search

Browse

All Collections

This Collection

My Account