The main channel of information dissemination for initial public offerings (IPO) in the pre-listing stage is the prospectus. Auditor fee and director emoluments are two types of information that investors know about ...

IPO long run underperformance is a widely debated anomaly in corporate finance literature. Present study inquires whether above anomaly exists even after pricing for well known risk factors constructed based on size as ...

This paper focuses on IPO long run underperformance anomaly and the application of calendar time techniques to dissect anomalous behavior of IPO stocks. More specifically this paper will provide fresh evidence on how ...

The banking sector in Sri Lanka plays a dominant role in the financial system that facilitates the development of the economy. The participation of private banks has been increased together with a series of financial ...

Banking industry is one of the most profitable industries in Sri Lanka and lending operations constitute as the core banking business which is a highly risk area. As a tool to mitigate the credit risk that occurs in the ...

Corporate governance (CG) have gained a prominent place in the sustainability of any institution, be it a corporate or a bank. Individuals lack detailed knowledge on the applicability of CG and its aspects in Islamic Banks ...

In this paper we develop an understanding of the roles played by external institutional forces and organizational entrepreneurs acting as agents in the institutionalization of the budgeting system within a hybrid state-owned ...

Purpose – This paper aims to report on an empirical investigation of the fate of the balanced scorecard (BSC) approach in an organization. Design/methodology/approach – Building on actor-network theory and using a ...

Purpose – This paper aim to review existing research in the management control systems field in the banking industry. It identifies gaps in the existing literature and suggests some directions for future research. Des ...

Purpose – The purpose of this paper is to present a critical review of the contributions of multiple theories to accounting and organizational research, which is often referred to as “theoretical triangulation” or ...