SLIIT Business School Students Research Conference [SBSSRC]

Permanent URI for this communityhttps://rda.sliit.lk/handle/123456789/316

The Conference is open for all the business research students in Sri Lanka. The goal of the conference is to promote student research, while gaining and increasing the enthusiasm among students for academic research. This conference gives the opportunity to showcase their scholarly work and to discuss the research interest with students with other Higher education institutions in Sri Lanka.

Browse

Filters

20192

Advanced Search

Filter by

Settings

Author: search.filters.author.Nagendrakumar, N.End date: 2019

Search Results

Now showing 1 - 2 of 2
  • Thumbnail Image
    PublicationEmbargo
    COVID-19 MODIFYING THE DYNAMICS OF FINANCIAL REPORTING: AN EXPLORATORY STUDY
    (SLIIT Business School, 2019-12-10) Nagendrakumar, N.; Lokeshwara, A.A.; Naresh, R.; Abeywickrama, D.P.; Hewaarachchi, S.H.; Edirisinghe, A.M.I.E.
    The COVID-19 pandemic has influenced many business sectors worldwide, including the Accounting and Finance reporting perspectives. This motivated the researchers to investigate how the pandemic has affected the financial reporting of listed companies in the Sri Lankan context. It was evidenced that the empirical studies on the influence of COVID-19 on corporate financial reports based on accounting standards and techniques are still in the beginning stages; therefore, this paper sets the foundation in bridging the existing knowledge gap by examining how Covid-19 has modified the dynamics of financial reporting. This study is exploratory in nature, and the researchers adopted interpretivism philosophy and have used an inductive approach in conducting the research. The case study method was adapted, where in-depth and semi-structured interviews were applied to collect data. The study population is one hundred and fifty-eight (158) companies consisting of six (6) sectors: Banking, Materials, Consumer services, Diversified financials, Capital goods, and Telecommunication in Colombo Stock Exchange, out of which seven (7) sub-cases were chosen under the purposive sampling technique and the collected data were analyzed on thematic procedures using the Wordcloud analysis tool. Based on the findings, it was revealed that reporting aspects of different sectors were influenced differently by COVID- 19. LKAS 1(Going concern), LKAS 2 (Inventory), LKAS 16 (Cost of depreciation), SLFRS 13 (Fair value measurement) are a few of the standards generally mentioned by the respondents. The result of this study contributes to filling the existing knowledge gap and will be a value addition to contemporary academia.
  • Thumbnail Image
    PublicationEmbargo
    Determinants of Turnover Intention of Sewing Machine Operators in Sri Lanka
    (SLIIT Business School, 2019-12-10) Nagendrakumar, N.; Dissanayake, L.D.A.D.; Guruge, P.R.G.; Panagoda, K.D.; Jayasekara, M.E.N.; Kavindya, M.A.P.
    This study aims to identify the relationship between the determinants of the turnover intention of SMO’s in the apparel industry in Sri Lanka. The study adopted the deductive approach using the judgmental sampling in selecting the factories of four and the convenient sampling in selecting the respondents of 321. A structured questionnaire was administered, and the number responded was 274. The Pearson correlation was employed in testing the hypotheses and the study found that the job condition, living and social condition, personal characteristics, HRM activities, negating sexual harassment, and responsibilities are the significant determinants of the turnover intention of SMO's in the apparel industry in Sri Lanka. This study highlights the importance of having a policy decision to reduce the turnover intention of SMOs in the apparel industry since the apparel exports hold a prominent place in Sri Lankan economy as its contributions cover a significant portion of the country's exports.