Working capital management is essential to business survival and growth in the current competitive business world. Simultaneously, it helps a firm to increase its profitability. However, the finding related to this association ...

Market anomalies and irrational behaviour has caused investors’ changes in the stock market and this has directed an investigation of the impact of various behavioural biases and factors affecting investment decisions. ...

The study on share price volatility has grown as an important topic in the literature because of more integrated and volatile stock market around the world. In addition, policy makers often use, and rely on, the estimate ...

Internal auditing is an important function in public listed companies to enhance their performance. Quality of internal audit is ensuring accuracy and reliability of information and reports relating to accounting and other ...

Women empowerment has been highlighted as a critical element in the development of the Sri Lankan economy, particularly as a developing nation. As a result of meeting this criterion, microfinance organizations are serving ...

Capital is one of the fundamental requirements of a firm. Firms can use internal or external sources to finance firm’s assets. Retained earnings are an internal source of financing and debt, issuing equity are external ...

Business organizations need capital for their activities and the arrangement of this capital can be defined as capital structure. Many past studies have examined the impact of the capital structure on firm value. However, ...

Lending is a significant part that needs to be highly concerned to maximize organizational performance in the banking system. The loan portfolio is treated as a major asset to the banks. Therefore, decision-makers of the ...

The internal control system is an important component in hotel sector organizations to achieve their management objectives. It maintains the assets of a company and ensuring the accuracy and reliability of information and ...

Corporate social responsibility (CRS) is one of the valuable concepts for any firm which is operating within a competitive business environment. Nowadays, CSR disclosure is a mandatory requirement for many countries across ...