This research indicates that accounting is essential for assessing South Asian airline companies via financial ratio …. Effective liquidity management and the strategic implementation of debt through accounting practices should be prioritized, as … they enhance financial outcomes for South Asian airlines while adhering to long-term accounting standards. Future research …

. The aim of this study is to examine the impact of audit committee on value relevance of accounting information of listed … hotels and travels in Sri Lanka. Value relevance of accounting information is measured by earning per share (EPS) and book … significant impact on the value relevance of accounting information. The findings could be useful to regulators in other …