This paper investigates the effects of impairment of assets on profitability and capital structure of listed manufacturing companies in CSE in Sri Lanka. The study data have been collected from the financial statements during a five years periods of 2008-2012. The study attempt to find the...

The asset impairment accounting system has been introduced throughout the world since the mid-1990s due global financial crises (GFC). However, until Sri Lankan Accounting Standard (SLAS) 42 (Lankan Accounting Standard (LKAS) 36 - 01/01/2012) was issued in 1998 there were so far no rules as to...

The research is aimed to explore Dividend, Investment & leverage policy based on agency thoeory at manufacturing companies in Indonesia. Having the Agency theory approach such as irving fisher theory and peking order theory using Lisrel software support for 195 manufacturing companies that...