Symposia & Conferences

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    The Impact of Economic Crisis on Firm Performance: Evidence from Listed Commercial Banks in Sri Lanka
    (Department of Finance, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka., 2025) Prabodya, P. H. H.; Gunasekara, A. L.
    Introduction: This paper examines how the economic crisis impacted the listed commercial bank’s performance, focusing especially on performance indicators such as primary profitability ratios, Interest Income, and Non-Interest Income. Methodology: This investigation analyzes panel data covering ten companies over 10 years. The firm age, firm size and asset tangibility used as the control variables. Findings: According to the t-test results, there is a statistical difference between the previous and during crises groups with a significant decline in financial performance. The regression analysis showed that the financial crisis impacted the ROE most. Conclusion: The banks need to have proper risk management mechanisms during crisis periods to manage its negative impact. The future studies can use bank specific factors and macroeconomic factors as control variables to see whether the negative impact becomes significant after removing the influence of macroeconomic conditions and bank specific factors.
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    Impact of Corporate Governance Practices on Financial Performance: Evidence from Banking Sector in Sri Lanka
    (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016) Nimasha, N.A.D.A.; Thilakarathne, C.R.
    Corporate governance can be defined as the scheme by which corporations are directed and controlled. The objective of this exploration is to inspect the impact of corporate governance tools on firm performance using data of 12 banks in Sri Lankan banking industry over the period of 2006-2015 based on the 120 observations. This study has used only secondary data and main source of data contain of the annual report of the specific banks. Return on Equity (ROE) is used as reliant on variable to the model. Further Firm Leverage, Firm size, Number of Auditors, Board Independence and Board Size used as independent variables to the model. Researcher placed panel data approach as a way of appraisal. Descriptive statistics, ANOVA and t-test applied on data by using SPSS. Findings are based on Correlation techniques and Regression analysis to test the hypotheses to solve the research problem Based on the observed results, Researcher found that there is a considerable significant impact of corporate governance on Performance of the banking industry in Sri Lanka while recognizing the Negative correlation ship between bank performance with Firm leverage, Firm size and board size and also identifying the significant relationship between Firm size, Number of auditors, board independence and Board size.
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    Internal Financial Constraints, External Financial Constraints and Investment Choices: Evidence from Diversified Holding Companies Listed in Colombo Stock Exchange
    (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016) Sugathadasa, D.D.K.; Senani, K.G.P.
    This study has been conducted with the aim of identifying the impact of internal and external financial constraints on investment choices of diversified holding companies listed in Sri Lanka. For that purpose the data have been taken from all diversified holding companies for three years from 2012 to 2014 on annual basis. Regression Analysis Model has been used as the main analysis tool to examine the relationships in firm size and age under external financial constraints while cash flow and dividend payout ratio under internal financial constraints on investment choices. The findings showed that firm size, age and dividend payout ratio are not significant while cash flow is the only constraint which significantly related with investment choices in Diversified Holding sector in Sri Lanka.
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    Effectively maintain the working capital for manufacturing organization’s performance in Sri Lanka
    (Department of Accountancy, University of Kelaniya, 2015) Nishadi, W.W.D.M.
    Working capital management plays a significant role of manufacturing firms. Firms can increase it performance by managing it an effective way. The profitability, liquidity tradeoff is important because if working capital management is not given due considerations then the firms are fallen and faced bankruptcy (Abdul et.al, 2010). Firms can achieve optimal management of working capital by making the trade-off between profitability and liquidity. It promotes to satisfy the short term liquidity, Profitability and shareholder wealth (Daniel, Ambrose, 2013). There is a main issue facing by the organization is regarding to this is the management compromise to be made between low profitability and high liquidity. According to the economist Assaf Neto (2003), liquid assets are usually less profitable than fixed assets. The optimum level of working capital will increase the organization value (Mousavi and Jari (2012). This paper analyzes the impact of working capital management on manufacturing firm’s performance in Sri Lanka for the period of 2009 to 2014. For this purpose data are analysis from 100 manufacturing firms based on the annual reports during this time period. The variables will expect to measure by using Net Operating Profitability. In order to find out the relationship between different variables, regression model and correlation analysis are expected to examine the Working Capital behavior of the firm. This research expects to find out the efficient working capital policy to maintain and assess the negative relationship between the working capital and profitability.