Browsing by Author "Kaushalya, M. D. P."

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    The effect of social and intellectual capital on frauds: evidence from listed companies in Sri Lanka
    (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022) Chathuranga, M. P. S.; Kaushalya, M. D. P.
    This study aims to assess the relationship between intellectual and social capital and financial statement fraud of Sri Lankan. In other words, this paper seeks to answer the question of “whether the intellectual and social capital can contribute favorably to fraud in financial statements or not. For the study, the multivariate regression model is used for hypothesis testing. Research hypotheses have been examined using a sample of 50 listed firms on the Colombo Stock Exchange during 2017–2021, using the panel data technique-based multivariate regression pattern and fixed-effect model. This study provides helpful information for the users, analysts and legal institutions about intellectual capital and social capital that contributes significantly to the fraud of business units. Moreover, the study results help the development of science and knowledge in this field and fill the existing gap in the literature.
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    The impact of corporate governance on earnings management in listed companies in Sri Lanka
    (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022) Weerasooriya, M.A.E.K.; Kaushalya, M. D. P.
    Earning management is a very important indicator to any organization as some managers manipulate earnings and the financial statements do not present according to the true and fair value. This study’s objective is to analyse the relationship between corporate governance and earnings management in listed manufacturing companies in Sri Lanka. C.E.O duality (CD), board independence (BDIN), board members with financial expertise (BDFX), number of board meeting (BDMEET), board size (BDSIZE), used as the main indicator of corporate governance and firm size (Size) and return on asset (ROA) used as control variables, Then, discretionary accrual (DA) is applied as the earning management indicator. The study uses secondary data of all listed companies from 2017 to 2021. Data are analysed using regression. The finding of the study shows that board members with Finance expertise and CEO duality negative significant relationship with earning management and board meeting positive significant relationship with earning management, that depict firm which have two separate positions for chief Executive officer and chairman are more effective in reducing earning management, then board may have professionally qualified directors that effect to the Reducing Earning management.