http://www.digital.lib.esn.ac.lk//handle/1234/16113 2026-04-21T12:36:34Z 2026-04-21T12:36:34Z Thayaraj, M. S. Jayawardhana, J. R. N. N http://www.digital.lib.esn.ac.lk//handle/1234/16141 2025-09-06T22:30:33Z 2021-01-01T00:00:00Z

The impact of Capital Structure on Financial Performance in Capital Goods Companies Listed in CSE Sri Lanka Thayaraj, M. S.; Jayawardhana, J. R. N. N This study aimed to establish; the impact of the capital structure on firms' financial performance of capital goods sector listed CSE in Sri Lanka. The study developed secondary data consisting of audited financial statements of 22companies at the CSE, Totaling 33 firms for five years (2015 to 2019). The study was to examine the nature of the relationship between capital structure and financial performance of capital goods companies listed in CSE Sri Lanka from 2015 to 2019. Debt to Equity and Debt Ratio represented capital structure proxies; Gross Profit, Net profit, Return on Equity, and Return on Capital Employed represented financial performance. The study was attached to the positivism paradigm and guided by the following capital structure theories: static trade-off theory, pecking order theory and agency theory. The study concern descriptive and inferential statistical methods to analyze the data and multiple regressions were applied to establish the extent of the impact of the capital structure on firms' financial performance of the capital goods sector. In contrast, correlation and multiple regression were used to analyze the relationship between capital structure and firm performance. The study concluded that it established a significant negative correlation between capital structures and financial performance indicators of GP, NP, and ROE and positively correlated with ROCE. The financial performance, it was recommended that firms invest in easily to re-locatable and quality. Future the studies to investigate other factors that account for variability in financial performance on the relationship between the capital structures of the capital goods sector in Sri Lanka

2021-01-01T00:00:00Z Elangkumaran, P. http://www.digital.lib.esn.ac.lk//handle/1234/16140 2025-09-06T22:30:33Z 2021-01-01T00:00:00Z

Impact of Liquidity Management on Financial Performance of Listed Manufacturing Companies in Sri Lanka Elangkumaran, P. The objective of this research is to examine the liquidity management and its impact on financial performance of listed manufacturing companies in Sri Lanka. Secondary data was used for the purpose of study. Ten years of data were collected from the annual reports of listed manufacturing companies. The data were analyzed by using the software STATA for the descriptive statistics and inferential statistics. The current ratio, quick ratio and interest coverage ratio are engaged as dimension of liquidity and earning per share and net asset value per share as dimension of financial performance. The study confirmed that current ratio and interest coverage ratio has a positive impact on earnings per share while quick ratio has a negative impact on earnings per share of listed manufacturing companies. Further, current ratio and interest coverage ratio has a positive impact on net asset value per share. Therefore, overall empirical results show that liquidity management has an impact on financial performance. The findings suggest that the listed manufacturing companies should try to optimize current assets and interest coverage to boost the financial performance of the companies. The further studies can be directed by adding different segments and countries

2021-01-01T00:00:00Z Delima, Shelomeya Ragel, V. R. http://www.digital.lib.esn.ac.lk//handle/1234/16139 2025-09-06T22:31:04Z 2021-01-01T00:00:00Z

Explanatory power of Job Satisfaction and Organizational Commitment in Organizational Citizenship Behavior Delima, Shelomeya; Ragel, V. R. The role of human is vital for the endurance of any association. If that organization is belonging to the service sector, then employees hold a huge share in the achievement of the organization. The service industry is depending on humans more than manufacturing or any other industry does. It is becoming important to keep their internal customers happy to achieve successful clients outside the organization. Banks are belonging to the service industry and providing immense service to the public. This study mainly focuses on banks of Batticaloa district to explore the explanatory power of job satisfaction and organizational commitment on organizational citizenship behavior. Organizational citizenship behavior is a person's voluntary commitment within an organization apart from particular employee’s prescribed tasks. Employee who satisfied and committed can come up with positive behaviors within organization. This study aims in the Sri Lankan context to fill research gap and empirically investigate the explanatory power among variables. Primary data collected through structured and closed ended questionnaires. The study population consists of bank employees in Manmunai North Divisional Secretariat of Batticaloa district. Structured questionnaire issued to selected samples and 83% of questionnaires were received back from respondents. Likert’s Five Points Rating Scale is used to require respondents to order their answers. SPSS (19.0) Package used for analyzes the findings. Relationship among variables analyzed through Correlation Analysis and Multiple Linear Regression Analysis was employed to identify the explanatory power. Research findings concluded that Job Satisfaction, Organizational Commitment and Organizational Citizenship Behavior are having strong, positive and significant relationship. As well 52.4% of variability in Organizational citizenship behavior is jointly explained by Job satisfaction and Organizational commitment. The study results validate that, by improving satisfaction and commitment, banks can enhance and achieve employees’ citizenship behavior. This Organizational Citizenship Behavior will shield banks from losing their employees to rivals. And also, the findings can fill the literature gap in explanatory power of job satisfaction and organizational commitment in organizational citizenship behavior in Sri Lanka, where it has not been widely investigated in the Sri Lankan context

2021-01-01T00:00:00Z Vimalini, N. Anton Arulrajah, A. http://www.digital.lib.esn.ac.lk//handle/1234/16138 2025-09-06T22:31:03Z 2021-01-01T00:00:00Z

Exploring the critical factors influencing the student satisfaction in online learning during the COVID-19 pandemic (With special reference to Faculty of Commerce and Management, Eastern University, Sri Lanka) Vimalini, N.; Anton Arulrajah, A. The COVID-19 pandemic has interrupted the usual functioning of several activities across the world, including education and learning. Sri Lankan education system made a notable change to the online education system after shutting its physical classes in universities due to the COVID-19 pandemic. As per the Asian Development Bank survey, approximately 90% of undergraduate students were able to attend online education in the end of September 2020. The transformation towards online education during the COVID-19 pandemic has driven numerous scholars’ attention to online learning, however, there is still a lack of studies available in Sri Lankan context. To fill the existing empirical knowledge gap this survey was conducted to examine the critical factors influencing on student’s satisfaction in online learning. The quantitative study was conducted based on primary data which were collected among 306 undergraduate students in a selected Sri Lankan State University by using an electronic questionnaire. The results of this study revealed that instructor quality, perceived usefulness and ease of use, and course delivery have a significant impact on students’ satisfaction in online learning. At the same time, interaction and technology factors do not have a significant impact on students’ satisfaction in online learning. Consequently, these research findings have provided some noteworthy contributions to educators and policymakers to identify and understand the factors which will increase student’s satisfaction in online learning

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