Accountancy
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Item The Impact of Ageing Population on Economic Growth in South Asia(Asian Social Science, 2019) Abeywardhana, D.K.Y.The share of working age population has declined all over the world. It is forecasted that this will continue for the coming years in all countries in South Asia. Low growth in working age population in South Asia will be effecting negatively for the economic growth. This paper studies whether the South Asia 2050 employment targets would be sufficient to compensate for the downward impact of demographic burden and whether the impact of demography on economic growth differs between South Asian countries. The results show that degreasing working age population is the main challenge the South Asian region faces. Further it shows that growth in GDP mainly depend on the demographic change. Population who contributed the economic development become maturing and dependents of their children. The consumption of the ageing population is very high as of higher spending on healthcare facilities. This effect badly on the economic growth in the region and cause lots of challenges to the nations.Item Capital Structure and Profitability: An Empirical Analysis of SMEs in the UK(2015) Abeywardhana, D.K.Y.This study examines the relationship between capital structure and the profitability of non- financial SMEs in the UK for the period of 1998-2008. Using the Two Stage Least Squares, (2SLS) the results show a significant relationship with capital structure and profitability which is negatively related. The size of the firm appears a more important factor that determines the profitability in SMEs in the UK. There is consistent evidence for positive size- profitability relationship. The results of this study have shown that the capital structure of the firm has a significant influence on the profitability of SMEs in the UK. Especially, long-term debt to total assets ratio is negatively related with the profitability and this is an indication that SMEs are averse to use more equity because of the fear of losing the control.Item Impact of Capital Structure on Firm Performance: Evidence from Manufacturing Sector SMEs in UK(2015) Abeywardhana, D.K.Y.The purpose of this study is to investigate empirically the impact of capital structure on firm performance. This study examined the impact of capital structure on firm performance of manufacturing sector SMEs in UK for the period of 1998-2008. The authors hypothesize that there is a negative relationship between capital structure and firm performance. To examine the association, the authors run a Pearson correlation and multiple regression analysis. Results of this study reveals that there is a significant negative relationship between leverage and firm performance (ROA, ROCE), strong negative relationship between liquidity and firm performance and highly significant positive relationship between size and the firm performance. This study concluded that firms which perform well do not rely on debt capital and they finance their operations from retained earnings and specially SMEs have less access to external finance and face difficulties in borrowing funds. It is recommended that firm should establish the point at which the weighted average cost of capital is minimized and to maintain the optimal capital structure and thereby maximize the shareholders wealthItem Social Economic and Environmental Development and Corporate Social Responsibility in Sri Lanka(2015) Tilakasiri, K.K.This study reports Corporate Social Responsibility (CSR) and its present contribution of Sri Lankan context. CSR is renowned and known concept however, it is a new concept in Sri Lanka and research into this area relatively scarce compared with other Asian developing countries like India, Pakistan, Bangladesh, Indonesia, Malaysia and China. Furthermore, this study reveals complete on the theoretical development and the current CSR practices in Sri Lankan organisations, based on the literature and the researcher’s CSR experience tried to achieve the research objectives which was to identify the basic activities of CSR that was implemented in the Sri Lanka’s organisations. This study concluded that government and non-government organisations (NGO) have been implemented rules and regulations for community development, health and education development as well as environmental development, which are part of the CSR plans identified by international CSR standards. The government and the private sector both favour the adoption of CSR concepts, and are attempting to promote the implementation of CSR programmes in Sri Lanka.Item The Validity of Economic Value Added, Market Value Added and Traditional Financial Accounting Measures: An Empirical Study on Listed Companies in Colombo Stock Exchange(University of Portsmouth, United Kingdom, 2007) Karunarathne, W.V.A.D.; Sujeewa, G.M.M.Item Determinants of Academic Performance of Accounting Undergraduates(University of Portsmouth, United Kingdom, 2007) Ranjani, R.P.C.; Karuanarathne, W.V.A.D.; Weligamage, S.S.Item Relationship between Type of Residence and Undergraduates’ Academic Performance(University of Portsmouth, United Kingdom, 2007) Weligamage, S.S.Item Seasonality Effect of Emerging Stock Markets: Evidence from Sri Lanka(University of Portsmouth, United Kingdom, 2007) Thilakerathne, P.M.C.; Amarasiri, K.P.M.M.; Abeywardhana, D.K.Y.Item Investors Attitudes and Investment in Unit Trusts: A Case Study of Sri Lanka(University of Portsmouth, United Kingdom, 2007) Thilakerathne, P.M.C.; Abeywardhana, D.K.Y.Item The Fit between National Culture, Organisational Culture and Management Practices and its Effect on Employee Satisfaction and Commitment(University of Portsmouth, United Kingdom, 2007) Ranjani, R.P.C.; Udagedara, R.M.U.S.