Shareholders get a shock when a company reports its biggest impairment charges in its financial statements. In case of Sri Lanka LKAS 36 regularizes the impairment of assets. The objective of the study is to identify the relationship and impact of Impairment Loss (IL) of non-current assets on...

The study examines the determinants of Triple Bottom Line Accounting Practice of Listed Manufacturing Firms on the Nigerian Stock Exchange. The specific objectives of this study are to determine the relationship between Firm size, Firm liquidity, Firm leverage and triple bottom line disclosure...

Bankruptcy is the legal status for an individual or company unable to pay off outstanding debt. It is a status that can only be granted by a state or federal court..Predication of Bankruptcy is critical task. Early stage of identification of likelihood of solvency may avoid evils in the near...

This study examines the level of Environmental Disclosures by the companies listed in Colombo Stock Exchange (CSE) in Sri Lanka. The study further examines the association between some specific attributes of the companies and the level of Environmental Disclosures. For this purposes, a sample of...

The main objective of the study is to find out the significant difference between corporate governance practices on working capital management efficiency in listed manufacturing firms in Sri Lanka. Secondary literature reviews and Secondary data collection methods were used to conduct the study....

Nowadays many accounting standard setters want to move towards the relevance of fair value than reliability of historical value even accounting information has to maintain them in balance. The most percentage of value in financial statements is represented by non-current assets. And also the...

Efficient management of working capital ensures a company has sufficient cash flow to meet its short-term debt obligations and operating expenses. The study analysis WCM and corporate profitability of listed manufacturing companies of the CSE in Sri Lanka. A sample of twenty-two listed...

Working capital management (WCM) is a key factor in the success of manufacturing companies when credit is restricted, as is the case in the current climate caused by the COVID-19 crisis. The main purpose of this paper is to investigate the relationship between working capital management,...

Efficient management of working capital ensures a company has sufficient cash flow to meet its short-term debt obligations and operating expenses. The study analysis WCM and corporate profitability of listed manufacturing companies of the CSE in Sri Lanka. A sample of twenty-two listed...