Browsing by Author "Anosan, R."

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Detection of relationship between earnings management and firm performance: evidence from Sri Lanka
(Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022) Anosan, R.; Perera, W.T.N.M.
Earnings management is a newer concept in the Sri Lankan context as there is abundant foreign research that could be seen for the past three decades, most of them check the impact of firm performance on earnings management or test the impact of earnings management. The objective of this study is to find the relationship between earning management and firm performance with eight independent factors: day sales receivables index, gross margin index, asset quality index sales growth Index, depreciation index, leverage index, total accrual to total assets index, value-added productivity and two dependent factors: return on assets and return on equity on detection of the relationship between earning management and firm performance. Data from the entities within the sample will be extracted for ten years from the financial years of 2011/2012 to 2021/2022. The data collection will be done through secondary data sources such as company annual reports, the Colombo Stock Exchange, the Central Bank of Sri Lanka, and firm profiles to detect the relationship between earning management and firm performance. Scores for the ten factors were identified, and their relationship to earning management and firm performance will be measured using the SPSS.
Factors Affecting the Quality of e-Learning: University Students’ Perspective
(Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022) Perera, P.R.M.R.; Anosan, R.
The COVID-19 pandemic turned education mode into e-learning in many countries. Sri Lankan higher education was primarily based on e-learning during the pandemic, leaving new challenges and opportunities for teachers and learners. Sustainable Development Goal 04 refers to quality education needs for everyone in the world. The quality of e-learning was a growing debate among higher education providers based on several factors. However, Sri Lankan literature leaves a gap in finding empirical evidence on the factors affecting quality e-learning. This study aims to find the relationship between seven independent factors: administrative support, course content, course design, instructor characteristics, learner characteristics, social support, and technical support on the quality of e-learning in higher education during the COVID-19 pandemic. The population selected for this study were students engaged in higher education, and data was collected using a standard questionnaire from the sample of final year undergraduates of the Department of Accountancy, Faculty of Commerce and Management Studies, the University of Kelaniya that reflects their perception of the quality of e-learning and the factors affected the quality of e-learning during the COVID-19 pandemic. Scores for the seven factors were identified based on the responses and their relationship to the quality of e-learning measured using the structural equation modelling technique. The study's results indicate that all seven factors have a positive relationship with the quality of e-learning. Further, the path model suggests that learner characteristics and social support are statistically significant for their impact on the quality of e-learning. Higher education providers are advised to focus on improving learner involvement and the social support learner receives to improve e-learning quality. Further, the attention of policymakers is required on these findings in national education policy development.