{"title":"Firm attributes and human resource disclosure by listed Sri Lankan Commercial Banks","authors":"S. Kugavarathasarma, A. Ajanthan","doi":"10.4038/ijabf.v4i2.33","DOIUrl":"https://doi.org/10.4038/ijabf.v4i2.33","url":null,"abstract":"","PeriodicalId":198654,"journal":{"name":"International Journal of Accounting and Business Finance","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130130134","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Audit committee characteristics and earnings management: is there link?","authors":"Pratheepkanth Puwanenthiren","doi":"10.4038/ijabf.v4i2.32","DOIUrl":"https://doi.org/10.4038/ijabf.v4i2.32","url":null,"abstract":"","PeriodicalId":198654,"journal":{"name":"International Journal of Accounting and Business Finance","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125006763","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Corporate dividend policy practices: perceptions of financial officers of listed companies in Colombo Stock Exchange","authors":"L. Kengatharan","doi":"10.4038/ijabf.v4i2.31","DOIUrl":"https://doi.org/10.4038/ijabf.v4i2.31","url":null,"abstract":"","PeriodicalId":198654,"journal":{"name":"International Journal of Accounting and Business Finance","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117063506","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
S. Na-Allah, Mangai Josiah Mallo, Patrick Bogoro, A. Jibir
{"title":"Effects of demographic factors on intention for selfemployment among postgraduate students of Abubakar Tafawa Balewa University, Bauchi-Nigeria","authors":"S. Na-Allah, Mangai Josiah Mallo, Patrick Bogoro, A. Jibir","doi":"10.4038/ijabf.v4i1.29","DOIUrl":"https://doi.org/10.4038/ijabf.v4i1.29","url":null,"abstract":"","PeriodicalId":198654,"journal":{"name":"International Journal of Accounting and Business Finance","volume":"138 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134019583","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"An empirical study on general insurance agents' performance in Sri Lankan insurance industry","authors":"V. Muthusamy","doi":"10.4038/ijabf.v4i1.27","DOIUrl":"https://doi.org/10.4038/ijabf.v4i1.27","url":null,"abstract":"","PeriodicalId":198654,"journal":{"name":"International Journal of Accounting and Business Finance","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114174982","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"An analysis of the barriers of popularizing online purchasing among corporate sector managers in Sri Lanka","authors":"K. Gunawardana","doi":"10.4038/ijabf.v4i1.24","DOIUrl":"https://doi.org/10.4038/ijabf.v4i1.24","url":null,"abstract":"The purpose of this paper is to identify existing perceived barriers to popularizing online purchasing and to find out the relationship between perceived risk and popularizing online purchasing, with a specific focus on the influence of perceived risk. Moreover, this study aims to address on attitude towards the psychological and behavioural issues to gain consumer insights by which popularization of online transactions are most influenced. This paper tests a model of perceived risks as barriers to popularizing online purchasing. A questionnaire survey was used with a sample of 48 Sri Lankan corporate sector managers. The data was analysed using descriptive statistics and hypothesis testing. The perceived risk of issues of electronic payments, supply of personal information has a negative relationship with popularization of online purchasing. Non-online shoppers perceive higher risk than online shoppers while males perceive lower risk than females.","PeriodicalId":198654,"journal":{"name":"International Journal of Accounting and Business Finance","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127438485","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}