Symposia & Conferences
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Item The Investment of Information Technology and Firm Performance: The Study of Manufacturing Industry in Sri Lanka(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016) Pathirana, M.P.D.M.; Thilakarathne, C.R.Many organizational leaders and strategy scholars would agree that the ability to effectively manage information within the firm has become critically important because it may provide a basis for gaining a competitive advantage. Many business people invest large amount of funds for information technology to improve the performance of the organization. Performance is the main area of measuring success of the organizations. Many researchers have shown the effect of information technology on the financial performance of organization by finding the relationship among information technology and the return on investment, growth in sales, return on equity and on assets. The objective of this research is to find the relationship between investment of IT and firm performance of the manufacturing organizations. According to this research independent variables are Investment of IT on Total annual sales, Investment of IT on Total assets and Investment of IT on Total investments. Dependent variable is Return on assets (Weill, 1992).Secondary evidence is used for this research. Seven years of historical data on IT investment and performance were collected using Annual reports of CSE website .In the recent past, researchers have shown conflicting results regarding the returns to IT investment .Some researchers posit that the equivocal results of IT investment are due to inconsistent measurement of firm performance and investment (Roberts, et al., 2004).Multiple regression analysis and correlation analysis technique were used to analyze the variables and data. The importance of this research is to gain more knowledge about IT and its effect of the organizations.Item The Relationship between Capital Structure and Firm Performance of Listed Manufacturing Firms in Sri Lanka(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016) Dilrukshi, B.W.D.; Thilakarathne, C.R.This study investigates the relationship between capital structure and firm performance of listed manufacturing firms traded in Colombo Stock Exchange in Sri Lanka that will be important to decision makers of the firm’s to identify the optimum mix of debt and equity. The present study is proceed with the sample of 30 manufacturing listed firms out of 40 companies using the data represent the periods of 2010-2015. Firm performance is measured by using Return on Asset (ROA) whereas Debt Equity Ratio (DER), Debt Asset Ratio (DAR), Short Term Debt to Total Asset (STD/TA) and Long Term Debt Total Asset (LTD/TA) were used as measures of capital structure. Descriptive statistics, correlation and regression analysis were used to perform statistical tests. The data was collected by using from 2010-2015 annual reports. Results suggest that there is an insignificant negative relationship between DER and firm performance of firms, and a significant positive relationship between DER, STD/TA with financial performance measures.