http://ir.lib.seu.ac.lk/handle/123456789/1760 2026-04-15T02:53:12Z http://ir.lib.seu.ac.lk/handle/123456789/1772 Title: Determinants of environmental disclosure in annual reports of Sri Lankan listed manufacturing companies Authors: Jariya, A.M.I. Abstract: The aim of this study is to investigate the level of corporate environmental information disclosure practices of listed manufacturing companies in Sri Lanka. The study also examined the influence of firm size, profitability and listing age on the level of corporate environmental information disclosure. To achieve the aims of this study, content analysis and statistical analysis were used. Content analysis by word count is used to determine the level of social and environmental disclosures on annual reports of Sri Lankan listed manufacturing companies. To determine the factors that explain the level of social and environmental information disclosures, descriptive statistics, correlation analysis and multiple regressions analysis were used. The finding indicates that 50.63% of the companies provided corporate environmental information in their 2012/2013 annual reports. Multiple regression analysis revealed that size of the firm had significant positive relationship with the level of corporate environmental information disclosure. However, corporate environmental disclosure has not been influenced by the profitability and listing age. 2015-04-01T00:00:00Z http://ir.lib.seu.ac.lk/handle/123456789/1771 Title: An analysis of factors influencing in social media and e-communication among younger generation Authors: Sambasivan, E.; Gunapalan, S. Abstract: Humans have always communicated with each other in a number of ways. Human communication was revolutionized formerly with speech, symbols, writing and in the recent time with e-communications and technology. With the advancement of technology, the scenario of communication has changed forever. By way of regular telephone links, private cables, internet access, microwave relayed by communication satellites or by land based repeater stations, many activities which were considered impossible have now become possible. Money can be transferred between banks and across oceans, an entire manufacturing facility can be monitored without the need of physical presence through tele-computing or software and data can be shared and distributed to innumerable people over long distances almost instantly. All these activities have been made possible by the development of various technological tools like telephones, voicemail, cellular phones, facsimiles, internet, emails, blogs and many other types of soft wares available for composing, transmitting and sharing data. Thus, the evolution of communication has been truly phenomenal and the use of technology enabled communication has and will continue to open new frontiers in the days to come. These new possibilities also bring along new opportunities and challenges.In this paper, through an empirical study, an effort is made to find out the analysis of factors influencing in social media and e - communication on the younger generation. Questionnaire method is adopted for data collection and statistical tools used for analysis include Mean, Ranking and ANOVA. Data is interpreted and ideas for factors influencing in social media and e - communication on the younger generation. Finally give the suggestions and conclusion. 2015-04-01T00:00:00Z http://ir.lib.seu.ac.lk/handle/123456789/1770 Title: Book to market ratio and expected stock return: an empirical study on the Colombo stock market Authors: Riyath, M. I. M.; Jahfer, A. Abstract: The book to market capitalization of firms become one of the common risk factor on asset pricing models. The impact of book to market equity of firms on stock returns was initially found in US market and subsequently tested in many international markets both in developed and developing markets. However, the empirical test of value effect in Sri Lankan stock market seems hard to find in literature. Therefore, this study examines existence of value effect on stocks returns in the Colombo stock market as an emerging capital market. The analysis show a weak positive cross sectional relationship between stock return and Book to Market ratio of stock and existence of value effect. 2015-04-01T00:00:00Z http://ir.lib.seu.ac.lk/handle/123456789/1769 Title: Does maturity period alter the degree of risk on sukuk (islamic bond) return? a study among dow jones sukuk index Authors: Rauf, A.L.A. Abstract: This study attempted to examine the different types of risk embedded in the various maturity periods of sukuk structure and to determine the relationship between the risks and the returns of sukuk. Data were collected from the sukuk market period from 2005 to 2015 on a periodic monthly basis and analyzed using descriptive, correlation and multiple regressions analysis. The test results confirm Dow Jones maturity base confirmed that four models explain 60% to 86 % of variation at 5% significance level. Dow Jones M3T sukuk return, Dow Jones M5T sukuk return, Dow Jones M7T sukuk return and Dow Jones M10T sukuk return are 60%, 69%, 72% and 86% exposed to risk respectively. The significant influence of market risk, credit risk, operational risk and liquidity risk on the sukuk returns in different ways. Further, the results of the analysis on the basis of maturity indicate that, long period of maturity based sukuk market, i.e. Dow Jones M10T sukuk return is highly exposed to risk. Conversely lowest maturity period sukuk is less exposed to risk. As such, it is possible to conclude that when the maturity period is increasing the risk impact also get increased in the sukuk structure. The findings of this study would suggest that maintaining optimal level of inflation, hedging their interest- rate risk and to avoid maturity risk and to promote secondary market for sukuk. Implications, limitations and areas for future research also discussed 2015-04-01T00:00:00Z