Výsledky vyhledávání - "Sulochana Dissanayake"

Akademický článek

Whether corporate social responsibility is used to suppress earnings management practices and could corporate governance mechanisms prevent them? An empirical study

Autor: Sulochana Dissanayake, Roshan Ajward, Dilini Dissanayake

Publikováno v: AJAR (Asian Journal of Accounting Research), Vol 8, Iss 4, Pp 373-386 (2023)

Purpose – This study examines whether managers adopt corporate social responsibility (CSR) disclosures to suppress earnings management practices and whether corporate governance mechanisms could limit such practices. Design/methodology/approach –

Externí odkaz: https://doaj.org/article/efe7edf228ca4261b2432ec39dcad36d

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Do attainment discrepancy and slacks moderate the relationship between board characteristics and level of sustainability disclosure?

Autor: Dilini Dissanayake, Roshan Ajward, Sulochana Dissanayake

Publikováno v: Corporate Governance and Sustainability Review. 5:28-44

Disclosure of sustainability practices has become vital for organizations to secure their image as legitimate corporate citizens in society (Panjaitan, 2017). It might be influenced by the board of directors subject to the performance and resource av

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::37c3d8fe02364a69008fa068c581ea30
https://doi.org/10.22495/cgsrv5i4p3

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The working capital management on the firms' financial performance with the moderating effect of the effectiveness of management policies: evidence from manufacturing companies listed in Colombo Stock Exchange

Autor: Sulochana Dissanayake, Shanika Jayathunga, A.M.T. Madushan

Publikováno v: American J. of Finance and Accounting. 7:39

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::3104ea750ce69fda708e872cfc834053
https://doi.org/10.1504/ajfa.2022.130375

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