ICARE 2022
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Item The impact of credit risk on bank profitability: with special reference to Sri Lankan commercial Banks(Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022) Wickramasingha, M.P.; Abeywardhana, D.K.Y.Credit granting is one of the main incomes generating activity in commercial banks. The risk related to credit affects the profitability of the banks. A number of researches have also revealed that there is a powerful relationship between credit risk and profitability. The objective of the study is to assess the impact of credit risk on profitability. Foreign countries have conducted number of studies related to this topic. Similarly, there are no sufficient studies have been conducted in Sri Lanka. Four commercial banks were selected for the study and data was collected through the published annual reports of the Central Bank of Sri Lanka (CBSL). The selected four banks consisted with two state owned banks and two private banks from Sri Lankan commercial banking sector. Return on Equity (ROE) and Return on Asset (ROA) were used as profitability indicators while Gross Non-Performing Loan (GNPL) ratio was used as an indicator of credit risk. The impact of credit risk on profitability is assessed using Ordinary Least Square (OLS) regression and exploratory data analysis. Furthermore, results indicated a statistically significant positive relationship between credit risk and profitability of commercial banks. Therefore, the findings concluded that credit risk positively affects the profitability in commercial banks. Findings of this study contribute to formulate efficient and effective credit risk management control policies for commercial banks.Item The impact of sustainability reporting on firms’ financial performance in pre covid-19 and post covid-19 period: evidence from hotel industry in sri lanka(Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022) Amalika, O.; Abeywardhana, D.K.Y.The purpose of this study is to review the literature on the impact of business sustainability on financial performance of 30 listed hotels in Sri Lanka. The prior research findings indicate a positive relationship between corporate sustainability and financial performance that is measured by earning per share, debt to equity ratio, return on equity and current ratio. But using the financial data of listed hotel in Sri Lanka, we study the impact of COVID-19 on corporate performance and we show that COVID-19 has a negative impact on firm performance. The negative impact of COVID-19 on firm performance is more pronounced when a firm’s investment scale or sales revenue is smaller. We show, in an additional analysis, that the negative impact of COVID-19 on firm performance is more pronounced in serious-impact areas and industries. These findings are among the first empirical evidence of the association between pandemic and firm performance. The link between company sustainability policies and financial success is gaining traction in research, although a consensus has yet to emerge. As well as the sustainable practices used by the Sri Lanka hotel Industry are examined in this research. From the perspective of the developing world, sustainability is a relatively under-researched concept, and the research in particular lacks evidence from the Sri Lanka hotel industry. The Covid-19 pandemic has posed a number of issues for Sri Lanka's hospitality, restaurant, and tourism industries. During the current Covid-19 outbreak, hotel, restaurant, and tourism businesses will be exposed to a number of potential financial hazards. As a result, study is required to determine the influence of Covid-19 on financial performance by evaluating Financial Statements and applying financial ratios.Item Influence of monetary policy on bank performance in Sri Lanka(Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022) Divanjana, J.D.N.; Abeywardhana, D.K.Y.At present, Sri Lanka is suffering from the disease of economic decline. For that Sri Lankan Central Bank give a massive support to treat for the illness through correct monetary and physical policy to the blood of Sri Lanka. Under supervision of Central Bank monitoring banking sector also give nutrition to the economy. There for this study aim to determine the impact of monetary policy instruments on bank performance in Sri Lanka, and it could be an ideal suggestion to regulators for constructing monetary policy tools that fulfill the Sri Lankan economy's macroeconomic goal as healthy. Various arguments about the relationship between key factors in various countries may be found in the literature study. However, there is a few studies discuss with different monetary tools related this relationship in Sri Lanka. As a result, this study aims to fill a research gap in Sri Lankan monetary policy instruments and bank performance. Hence this study will mainly test the impact of monetary policy Interest Rate (IR) and Statutory Reserve Ratio (SRR) and performance of the banks to achieve this purpose. This research will use the Return on Equity (ROE) and Return on Asset (ROA) to measure the performance of the banks. In this study, descriptive analysis, Pearson correlation analysis, and regression analysis are used to analyze the data there is a strong relationship between monetary policy instruments and commercial bank profitability measures, implying that appropriate monetary and banking policies are important factors in the commercial banking industry's continued stability and profitability. This research has used all the Sri Lankan banks as the population, and 24 commercial banks were selected as the sample for the study. Data will be collected from annual reports for the period from 2016 to 2021. In here assists in making recommendations to the Central Bank, researchers, and financial institutions regarding financial performance and monetary policy rates, and the Central Bank can also focus on the country's macroeconomic situation.Item The practice of data analytics for fraud detection in sri lankan finance companies(Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022) Hathurusinghe, N.H.; Abeywardhana, D.K.Y.This study aims to assess the use of Data analytics for fraud detection of Finance companies in Sri Lanka. Finance institutions spreading their branches over multiple areas by providing more functionality to its customers beyond the existing traditions. Providing Savings and fixed deposit facilities, Gold loan facilities, online functioning facilities, Mobile-based payment platforms, and other electronic payments, etc. All of these new avenues are shifting the Finance companies from the traditionally viewed brick and mortar service companies to technology companies with finance license. The ever-increasing changing landscape of this digitalization has also started generating multiple data from multiple sources across the sector leading to enormous volumes of data and the demand and capabilities of handling such data are ever-increasing. The availability of data has opened a new window for the organizations to use these data in a much more meaningful way to explore new opportunities in the business environment through proactive means. Hence it is more challenging to generate value-added and accurate information for organizations' decision-making purposes and there is a high probability to occur the frauds. In such situation, the study is the purpose to examine the Data analytics against the fraud detection of Finance companies in Sri Lanka by the source of information gathered from the Internal Auditors of the particular finance companies.Item The relationship between public debt and economic growth evidence from Sri Lanka(Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022) Kumari, K.W.P.P.; Abeywardhana, D.K.Y.At present, Sri Lanka is suffering from the disease of economic decline. For that Sri Lankan Central Bank give a massive support to treat for the illness through correct monetary and physical policy to the blood of Sri Lanka. Under supervision of Central Bank monitoring banking sector also give nutrition to the economy. There for this study aim to determine the impact of monetary policy instruments on bank performance in Sri Lanka, and it could be an ideal suggestion to regulators for constructing monetary policy tools that fulfill the Sri Lankan economy's macroeconomic goal as healthy. Various arguments about the relationship between key factors in various countries may be found in the literature study. However, there is a few studies discuss with different monetary tools related this relationship in Sri Lanka. As a result, this study aims to fill a research gap in Sri Lankan monetary policy instruments and bank performance. Hence this study will mainly test the impact of monetary policy Interest Rate (IR) and Statutory Reserve Ratio (SRR) and performance of the banks to achieve this purpose. This research will use the Return on Equity (ROE) and Return on Asset (ROA) to measure the performance of the banks. In this study, descriptive analysis, Pearson correlation analysis, and regression analysis are used to analyze the data there is a strong relationship between monetary policy instruments and commercial bank profitability measures, implying that appropriate monetary and banking policies are important factors in the commercial banking industry's continued stability and profitability. This research has used all the Sri Lankan banks as the population, and 24 commercial banks were selected as the sample for the study. Data will be collected from annual reports for the period from 2016 to 2021. In here assists in making recommendations to the Central Bank, researchers, and financial institutions regarding financial performance and monetary policy rates, and the Central Bank can also focus on the country's macroeconomic situation.