• EVALUATING THE ROLE OF HOUSING AND PERSONAL LOANS IN FACILITATING HOMEOWNERSHIP FOR MIDDLE-INCOME EARNERS IN SRI LANKA 

  Sewwandi, V.G.P; Wickremasinghe, H.T (Sabaragamuwa University of Sri Lanka, 2024-11-29)

  1. Introduction Sri Lanka faces a severe housing crisis driven by economic instability, rising property prices, and limited access to affordable financial support. This study examines the effectiveness of housing and ...
• Untitled 

  Perera, B.L.L; Hapuhinna, H.K.D.W.M.N.A (Sabaragamuwa University of Sri Lanka, 2024-11-29)

  1. Introduction GDP per capita often measures the value of a country, but it does not directly account for the welfare of its citizens. Financial well-being is a major component of a person's overall well-being, and ...
• IMPACT OF OVERCONFIDENCE AND HERDING BEHAVIOUR ON GRADUATE'S INVESTMENT DECISION; MEDIATING ROLE OF RISK PERCEPTION 

  Jayasinghe, J.M.M.S.D; Hapuhinna, H.K.D.W.M.N.A. (Sabaragamuwa University of Sri Lanka, 2024-11-29)

  1. Introduction Using two behavioral factors, overconfidence and herding behavior, and one mediating factor, risk perception, this study examines how those two behavioral factors affect the investment decision-making ...
• IMPACT OF CLIMATE CHANGE ANOMALIES ON PLANTATION COMPANIES’ STOCK RETURNS: SPECIAL REFERENCE TO RATNAPURA DISTRICT 

  Perera, G.D.N; Menike, L.M.C.S (Sabaragamuwa University of Sri Lanka, 2024-11-29)

  1. Introduction Climate change severely threatens Sri Lanka’s plantation sector, especially for crops like tea and rubber. Abnormal rainfall patterns leading to frequent floods disrupt the plantation activities and ...
• THE IMPACT OF ENVIRONMENTAL, SOCIAL & GOVERNANCE PERFORMANCE (ESG) ON FINANCIAL PERFORMANCE OF LISTED MANUFACTURING FIRMS IN SRI LANKA 

  Kulathilaka, K.K.C.D; Menike, L.M.C.S (Sabaragamuwa University of Sri Lanka, 2024-11-29)

  1. Introduction The global emphasis on Environmental, Social, and Governance (ESG) performance has increasingly shaped corporate strategies, with Sri Lankan regulators prioritizing ESG-driven initiatives. Despite this, ...
• IMPACT OF REINSURANCE ON THE FINANCIAL PERFORMANCE OF INSURANCE COMPANIES IN SRI LANKA 

  Gunasekara, P.A.P.H; Tharanga, N (Sabaragamuwa University of Sri Lanka, 2024-11-29)

  1. Introduction Reinsurance is the process through which insurance companies transfer a portion of their risk portfolio to another entity, known as a reinsurer. This study aims to examine the impact of reinsurance on ...
• GOODWILL AND CAPITAL STRUCTURE: THE MODERATING ROLE OF INTEREST RATE IN FOOD, BEVERAGE AND TOBACCO INDUSTRY FIRMS 

  Yeshan, K.B.; Menike, L.M.C.S (Sabaragamuwa University of Sri Lanka, 2024-11-29)

  1. Introduction The limited focus on intangible assets in capital structure decisions highlights a gap, particularly when compared to traditional factors such as profitability or tangible assets. This study addresses ...
• MPACT OF THE EFFECTIVENESS OF SAMURDHI PROGRAM ON MITIGATING POVERTY IN SRI LANKA: FOCUSING ON SDGs 2030 AGENDA 

  Eshcharya, K.M.C.S; Amarasinghe, A.A.M.D (Sabaragamuwa University of Sri Lanka, 2024-11-29)

  1. Introduction The Samurdhi program is at the forefront of Sri Lanka's efforts to eradicate poverty by 2030, endeavoring to transform aspirations into reality. Under the United Nations' Sustainable Development Goals ...
• DETERMINANTS OF WOMEN EMPOWERMENT AND THE MODERATING ROLE OF FINANCIAL INCLUSION: EVIDENCE FROM NUWARA ELIYA, SRI LANKA 

  Sandamali, O.G.C.L; Amarasinghe, A.A.M.D (Sabaragamuwa University of Sri Lanka, 2024-11-29)

  1. Introduction Sri Lanka ranks 75th out of 132 countries on the global gender inequality index, highlighting the need to create opportunities for women and gender minorities to exercise their rights and contribute to ...
• EFFECT OF VALUE ADDED TAX ON THE PRICING BEHAVIOUR OF NON- VAT REGISTERED GOODS, EVIDENCE FROM VEGETABLE MARKET IN SRI LANKA 

  Madhubhashini, S.D.K; Peris, T.U.I. (Sabaragamuwa University of Sri Lanka, 2024-11-29)

  1. Introduction The government has increased the VAT rate from 15% to 18% from the 1st of January 2024. Hence, VAT-registered companies have increased their prices under the VAT increase. Some non-VAT-registered goods ...
• DETERMINANTS IN INVESTMENT BEHAVIOUR OF SMALL AND MEDIUM MANUFACTURING FIRMS OF BADULLA DISTRICT DURING ECONOMIC AND POLITICAL CRISIS OF SRI LANKA 

  Kahawatta, W.M.P.S .; Edirisinghe, U. C (Sabaragamuwa University of Sri Lanka, 2024-11-29)

  1. Introduction Small and Medium Enterprises (SMEs) significantly impact economic growth, particularly in developing countries like Sri Lanka. Despite the numerous businesses initiated annually, SMEs in Sri Lanka ...
• EFFECT OF FINANCIAL STABILITY ON ECONOMIC GROWTH IN MIDDLE-INCOME ASIAN COUNTRIES 

  Anupama, J.A; Hewage, R.S (Sabaragamuwa University of Sri Lanka, 2024-11-29)

  1. Introduction Financial stability is important in ensuring sustainable economic growth, especially in emerging economies. It has enormous importance in fostering economic growth, while financial stability in middle-income ...
• EFFECT OF THE CORPORATE GOVERNANCE ON STOCK RETURN IN NON-FINANCIAL FIRMS LISTED IN COLOMBO STOCK EXCHANGE 

  Arunodhani, M.A.S; Swarnapali, R.M.N.C (Sabaragamuwa University of Sri Lanka, 2024-11-29)

  1. Introduction This study examines the impact of corporate governance (CG) on stock returns in non-financial firms listed on the Colombo Stock Exchange (CSE). Stock return reflects an asset's price change over time, ...
• REASONS FOR TAX EVASION AMONG PRIVATE TUTORS IN KANDY DISTRICT FROM TAX ASSESSORS’ PERSPECTIVE 

  Sandeepani, M.H.K.K; Katuwandeniya, I.M (Sabaragamuwa University of Sri Lanka, 2024-11-29)

  1. Introduction The country’s tax revenue is the fundamental funding source for the government to deliver essential public services. In Sri Lanka, tax evasion among private tutors has become a significant problem ...
• EFFECT OF FOREIGN DIRECT INVESTMENT AND POPULATION GROWTH ON ECONOMIC GROWTH IN SOUTH ASIAN MIDDLE-INCOME COUNTRIES 

  Muthukumarana, G.H; Hewage, R.S (Sabaragamuwa University of Sri Lanka, 2024-11-29)

  1. Introduction Economic Growth (EG) is the most important indicator that reflects the sustainability of a country. Foreign Direct Investments (FDI) pump capital flows to increase EG. Furthermore, Human Capital (HC) ...
• THE DAY OF THE WEEK EFFECT ON STOCK MARKET VOLATILITY IN SRI LANKA 

  Kavindi, H.I.G.M.K; Dunusinghe, D.G. (Sabaragamuwa University of Sri Lanka, 2024-11-29)

  1. Introduction This study examines the impact of the day of the week listed on the Colombo Stock Exchange (CSE) between 2017 and 2023. The influence of daily seasonality on two particular industries is examined, ...
• EFFECT OF STRUCTURAL BREAKS ON EXCHANGE RATE AND STOCK MARKET VOLATILITY DURING ECONOMIC DOWNTURN PERIOD IN SRI LANKA 

  Rajapaksha, M.A.L.A.S; Peiris, T.U.I (Sabaragamuwa University of Sri Lanka, 2024-11-29)

  1. Introduction Financial markets are mainly navigated by foreign exchange and stock markets. In 2022, market volatility heightened by low investor confidence caused by unfavorable macroeconomic uncertainties and ...
• EXPLORING THE EXCHANGE RATE RISK MANAGEMENT PRACTICES EMPLOYED BY LISTED SRI LANKAN NON-FINANCIAL COMPANIES 

  Harshani, P.R.Y.P; Peiris, T.U.I (Sabaragamuwa University of Sri Lanka, 2024-11-29)

  1. Introduction The high volatility of Sri Lankan currency rates exposes firms to escalating exchange rate risk. A firm with this sort of exposure may employ a variety of strategies to mitigate the possible risk. Thus, ...
• THE IMPACT OF FINANCIAL LITERACY ON FINTECH ADOPTION OF SMEs IN SRI LANKA 

  Dayapathirana, N.N; Chathurya, T.G.R; Wijesinghe, W.P.S.D; Kasthuriarachchi, G.G.O; Perera, H.M.I.M; Wisenthige, K. (Sabaragamuwa University of Sri Lanka, 2024-11-29)

  1. Introduction This study examines the impact of financial literacy on adopting fintech by small and medium enterprises in Sri Lanka. Financial literacy, essential for informed financial decision-making, is critical ...
• THE DETERMINANTS OF TAX EVASION INTENTION AMONG SMALL AND MEDIUM SIZE-ENTERPRISES(SMEs) IN THE GAMPAHA DISTRICT OF SRILANKA: THEORY OF PLANNED BEHAVIOR PERSPECTIVE 

  Ranasingha, A.G.D.N.K; Edirisinghe, U.C (Sabaragamuwa University of Sri Lanka, 2024-11-29)

  1. Introduction Tax evasion remains a significant challenge in Sri Lanka, and understanding the factors influencing tax evasion is crucial for developing strategies to improve tax compliance and enhance the efficiency ...

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