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Corporate Social Responsibility In The Wake Of The Asian Tsunami : A Comparative Case Study Of Two Sri Lankan Companies, Mario Fernando
Corporate Social Responsibility In The Wake Of The Asian Tsunami : A Comparative Case Study Of Two Sri Lankan Companies, Mario Fernando
Faculty of Commerce - Papers (Archive)
This paper provides input on why two leading Sri Lankan private sector organisations engaged in corporate social responsibility (CSR) initiatives during the first 11-months after the Asian tsunami. It aims to report the findings related to the genuineness of tsunami related CSR activities. Amidst various stakeholders’ overwhelming outpouring of spontaneity to engage in CSR activities, the paper addresses decision-making challenges in shaping the intent and extent of the CSR initiatives in a community with a long history of charitable giving. After mapping the corporate responses to the Asian tsunami, the paper proposes a conceptual model, and examines virtuousness as a …
Intellectual Capital Reporting Between A Developing And Developed Nation, Indra Abeysekera
Intellectual Capital Reporting Between A Developing And Developed Nation, Indra Abeysekera
Faculty of Commerce - Papers (Archive)
Purpose - This paper examines the patterns of intellectual capital reporting (ICR) of large listed firms in a developing nation, Sri Lanka. The aim of this study is to highlight the differences in ICR practice between developing and developed nations.
Design/methodology/approach - The paper begins by examining each of the top 30 firms by market capitalization listed on the Colombo stock exchange in 1998/1999 and 1999/2000. Using the content analysis method, it reviews the annual reports of these firms to determine the types of intellectual capital (IC) items reported in Sri Lanka. It then compares these findings with a similar …
The Efficiency Of Emerging Stock Markets: Empirical Evidence From The South Asian Region, Arusha V. Cooray, G. Wickramasighe
The Efficiency Of Emerging Stock Markets: Empirical Evidence From The South Asian Region, Arusha V. Cooray, G. Wickramasighe
Faculty of Commerce - Papers (Archive)
This paper examines the efficiency in the stock markets of India, Sri Lanka, Pakistan and Bangladesh. The Augmented Dickey Fuller (ADF-1979, 1981), the Phillips-Perron (PP-1988), the Dicky-Fuller Generalized Least Square (DF-GLS-1996) and Elliot-Rothenberg-Stock (ERS – 1996) tests are used to examine weak form stock market efficiency. Weak form efficiency is supported by the classical unit root tests. However, it is not strongly supported for Bangladesh under the DF-GLS and ERS tests. Cointegration and Granger causality tests are used to examine semi-strong form efficiency. Semi-strong form efficiency is not supported as these tests indicate a high degree of interdependence among the …