Browsing by Author "Weerasinghe, I.K.H.N."

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    Impact of Corporate Governance on Intellectual Capital Efficiency - Evidence from Sri Lankan Banking Sector
    (Journal of Accountancy and Finance, 2024) Weerasinghe, I.K.H.N.; Thilakasiri, K. K.
    The study explores the intricate link between Corporate Governance (CG) factors and Intellectual Capital (IC) efficiency within the Sri Lankan banking sector. It delves into the impact of variables such as Board Size (BSIZE), Board Activity (BACT), Board Independence Composition (BIND), Audit Committee Size (AUDS), and Frequency of Audit Committee Meeting (AUDM) on Intellectual Capital, treating the latter as the dependent variable. For the five years between 2018 and 2022, the research technique comprises a thorough investigation of banking sector company in Sri Lanka, excluding three banks. The goal of the study is to obtain understanding of the connection between CG variables and IC efficiency through secondary data analysis using data from stock market transactions and audited financial statements. The main analytical tools are descriptive statistics and regression modeling, which enable a detailed comprehension of the relationship between CG dynamics and IC efficiency. Through a detailed examination of these variables across time and across different financial institutions, the study seeks to illuminate the ways in which CG practices impact the creation and application of IC in the banking industry. In the conclusion, the results of this study are important not only for scholars but also for professionals and decision-makers in the banking sector in Sri Lanka. The study provides significant insights that can guide strategic decision-making, governance reforms, and resource allocation within banking institutions, ultimately leading to improved organizational efficiency and long-term sustainability. This is achieved by revealing the complex relationships between Corporate Governance and Intellectual Capital.
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    The Impact of Corporate Governance on Intellectual Capital Efficiency: Evidence from Sri Lankan Banking Sector
    (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023) Weerasinghe, I.K.H.N.; Tilakasiri, K.K.
    Corporate Governance (CG) and Intellectual Capital (IC) have emerged as critical considerations in contemporary entities, addressing challenges such as dispersed investor collective action and conflicts among corporate owners. This study aimed to evaluate the impact of Corporate Governance (CG) factors and Intellectual Capital (IC) efficiency in the Sri Lankan banking sector. According to the study, Board Size (BSIZE), Board Activity (BACT), Board Independence Composition (BIND), Audit Committee Size (AUDS), and Frequency of Audit Committee Meetings (AUDM) were used as independent variables in terms of Corporate Governance. Consequently, Intellectual Capital was taken as the dependent variable. For this purpose, all populations of banking sector companies except three banks are selected as samples for this study during the period 2018 – 2022. This research used secondary data, data taken from the financial reports, annual reports, and banking websites over the mentioned years. The relationship between Corporate Governance factors and Intellectual Capital efficiency is calculated under descriptive statistics and regression model. Research results suggest that there is a positive significant impact of corporate governance on intellectual capital efficiency.