Browsing by Author "Perera., K.H."

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Factors affecting share price volatility
(Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022) Hettiarachchi, I.K.; Perera., K.H.
The stock market plays an important role in Sri Lanka’s economy. Because investors primarily focus on the price of shares as share price is a crucial factor in their investment decision. This study aims to investigate the factors that influence the share price volatility of banks listed on the Colombo Stock Exchange (CSE) of Sri Lanka. For this a sample of 24 listed banks in Sri Lanka over a six-year period from 2015 to 2021 was selected. Explanatory variables include dividend payout ratio, dividend yield, dividend per share, sales growth, leverage, exchange rate, company size, earnings volatility and GDP. Hypotheses were formulated to examine the factors that determine Share price volatility. In this study, descriptive analysis, Pearson correlation analysis, and regression analysis are used to analyze the data. Accordingly, the findings of this will offer a better understanding of the factors affecting Share Price. Findings of this study will assist policymakers, investment decision-makers, portfolio managers, and share brokers in making more profitable investment decisions, as well as provide empirical evidence for researchers interested in capital market performance.
Impact of accounts maintenance on business performance of small and medium scale enterprises in Sri Lanka
(Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022) Chaturanga, H.H.N.; Perera., K.H.
Keeping up Accounting Records includes a procedure that is trailed by Accountants and accounting staff in preparing crude money-related information into yield data advice regarding financial statements. Small and medium enterprises are becoming increasingly important in terms of job creation globally. The purpose of the study is to examine the influence of Accounts Maintenance practices on the business performance of small and medium-scale enterprises in Sri Lanka and the study sought to establish the relationship between Accounts Maintenance and SME performance in Sri Lanka. And also this study helps to reflect the importance of the maintenance of the account for SME’s owners and expects to provide guidance for future researchers. Accounts Maintenance practices consist of proper accounting records, preparation of accounting records, and accounting records procedures. Whereas business performance is measured by organizational goal achievement, organizational growth, and organizational profitability. This study used small and medium size companies which are registered in CSE. Accordingly that these companies do not exceed a turnover 750Mn and the Number of employees does not exceed 300 individuals. Data was collected from annual reports for the period from 2012 to 2021. Data collected were analyzed using multiple regression analysis to examine the effect of the independent variable, Accounts maintenance practices, on the dependent variable, micro-enterprise performance (Firm value). Finally, it is expected that this study’s findings would help to reflect the importance of account maintenance for SME’s owners. And also help to move toward effective decision-making, planning, and controlling activities through a proper account maintenance system.
The impact of financial management practices on the performance of small and medium enterprises in Nuwara-eliya district
(Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022) Dinesh, Kumar T.; Perera., K.H.
Small and medium-sized enterprises (SMEs) have contributed to GDP growth by embarking on innovations and boosting other economic activity. The number of Small and Medium-sized Enterprises (SMEs) in Sri Lanka is steadily increasing. This growth can also be witnessed in the Nuwara-Eliya District. Financial management practices play an important role and has a large area in every activity of Small and Mediumsized Enterprises. In the context of Sri Lanka, especially in the case of Nuwara-Eliya district, there is a lack of investigation on the financial management practices and SMEs performance. Nuwara-Eliya district’s economy mainly depends on agriculture and the SMEs. But their performances are not much effective due to many reasons. Therefore, this research was conducted to analyze whether there is an impact of financial management practices on the performance of small and medium enterprises. A sample of 100 SMEs was selected for this study. Five-point Likert scale was used to measure the variables and the scale consisted of five boxes ranging from strongly disagree to strongly agree. The Multiple regression models has been used to test the impact of financial management practices on performance of SMEs in Nuwara-Eliya district. The independent sample t test was used to identify differentiation.