December 2020 http://ir.lib.seu.ac.lk/handle/123456789/5416 2026-04-14T05:52:25Z 2026-04-14T05:52:25Z Abdul Nazar, Mohamed Cassim http://ir.lib.seu.ac.lk/handle/123456789/5445 2021-11-06T01:00:41Z 2020-06-01T00:00:00Z

Title: The influence of financial leverage on corporate profitability: special reference to plantation sector in Colombo stock exchange Authors: Abdul Nazar, Mohamed Cassim Abstract: The purpose of this study is to empirically examine the influence of financial leverage on the corporate performance of eighteen plantation farming companies listed on the Colombo Stock Exchange (CSE) of Sri Lanka. This study used as the sample data for the period of six years from 2013 to 2018. This study used ROA and ROE as accounting performance measures and EPS as market performance measures and all three are the dependent variables. Descriptive statistics, correlation, and multiple regression analysis are used in this study in determining the relationship between leverage and a firm’s profitability. TDTA and TDTE are used as independent variables. And firm size is used as a control variable. The results indicate that there is a significant negative association between Total debt to total assets (TDTA) and profitability. Similarly, Total debt to total equity (TDTE) was significantly negatively associated with profitability. Firm size has a significant positive relationship with profitability.

2020-06-01T00:00:00Z Gnanachandran, G. Arul Chellakumar, J. A. http://ir.lib.seu.ac.lk/handle/123456789/5444 2021-10-18T19:30:11Z 2020-06-01T00:00:00Z

Title: The impact of covid-19 on Sri Lankan economy Authors: Gnanachandran, G.; Arul Chellakumar, J. A. Abstract: This paper examines the impact of Covid-190n Gross Domestic Product, Monetary sector, Government income, and expenditure perspective and foreign sector. This study explores the especially sectoral wise impact of the overall Sri Lankan economy in the year 2020 first three quarters. The main objective of this paper identifies the impact of Covid-19 on production, Monetary sector, fiscal sector, and foreign sector. This study mainly depends on the Secondary data and observatory. The descriptive statistics tools are used for this study. In 2020, when considering the economic growth, there was a slight decline during the first quarter. The second quarter showed a higher decline. Though the third quarter showed an improvement in the economy, due to the second wave of the coronavirus, instability prevailed. During the last quarter, recovery was observed. The central bank aims at a 5.2% economic growth in 2021. It is believed that the flexible The monetary policy of the central bank and an accommodated fiscal policy of the government are an incentive towards achieving this. Though the inflation level is at the desired level and a slight highly fiscal sector deficit is recorded in the government's activities towards the financial sector in the economy is stable to a certain extent. Besides, in spite of the worldwide challenges, the foreign sector is able to keep it head afloat. The country’s domestic economic policy and the economic recovery believe that the foreign sector will be strengthened in the future.

2020-06-01T00:00:00Z Haleem, Athambawa Mashroofa, Mohamed Majeed http://ir.lib.seu.ac.lk/handle/123456789/5443 2021-11-06T01:00:28Z 2020-06-01T00:00:00Z

Title: Financial impact of COVID 19 pandemic on small and medium enterprises: a systematic review Authors: Haleem, Athambawa; Mashroofa, Mohamed Majeed Abstract: Covid- 19 pandemics have brought a broader view of challenges on various aspects such as health, medicine, transportation, tourism, education, business, economy, and many more. The the peculiarity of small and medium-sized enterprises (SME) across the globe is superciliously noted. This paper aims to carry out a systematic literature review regarding the financial impact of COVID 19 on SMEs to identify the research gaps and variables to forecast future research. Directions. We conducted a systematic review, and the critical aspects coded across seven thematic areas; the Supply Chain, Market orientation, Financial strategies, Entrepreneurial policy, Real-Time Data Management Technological readiness, and Entrepreneurial bricolage. After examining 28 papers from SCOPUS, Science Direct, and Taylor & Francis database, 12 articles were selected based on the requirement. The review reveals that financial impacts could be viewed in terms of the disrupted supply chain, reduced consumption and demand, cash flow risks, decline in stock market interrelated with critical liquidity level, capital market structure, bricolage, and many more. More in-depth research should examine how the extent to those variables are associated with the financial impacts of COVID 19. Research papers for review were limited to Science Direct, Taylor & Francis, Emerald, and SCOPUS only. This paper gives an insight into how COVID 19 influenced financially on SMEs and small and medium entrepreneurs. This paper contributes to knowledge, which is a new direction of research on entrepreneurship.

2020-06-01T00:00:00Z Raisal, Ismail http://ir.lib.seu.ac.lk/handle/123456789/5440 2021-11-06T01:01:40Z 2020-06-01T00:00:00Z

Title: External knowledge inflows, absorptive capacity, innovations and performance: an integrative frame work for SMEs based on resource-based view (RBV). Authors: Raisal, Ismail Abstract: Given that small and medium-sized enterprises (SMEs) are central to the sustainability and viability of economies, researchers need to understand at a very basic level the elements that affect SME output. Three of SME Performance's most widely recognized precursors are external knowledge inflow (for both scientific and market knowledge), absorption of external knowledge, and innovation. However, regardless of broad consideration, the hypothetical and empirical status of the linkage between knowledge inflow, absorption capacity, and innovation, and SME's performance stay questionable. Some analysts note that cases concerning an immediate positive relation between external information inflows and efficiency do not get a full picture of the SMEs, It needs the mediator function of ability absorption (ACAP) and innovation in the relation between external information inflows and performance. Thus, this integrative framework will serve as a basic platform to examine the SMEs' performance.

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