This study investigates the adoption of strategic management practices (SMPs) and their impact on the profitability of tea smallholders in Sri Lanka’s Galle District. Despite their critical role in the tea industry, ...

This study examines the factors influencing loan repayment performance among Small and Medium Enterprises (SMEs) in the Puttalam District, Sri Lanka. SMEs are recognized as critical contributors to economic development, ...

This study examines the individual and organizational factors that influence ethical sensitivity among external auditors in Sri Lanka, a profession facing increasing ethical challenges due to economic instability, regulatory ...

This paper examines the impact of financial literacy on retirement planning among informal sector workers in the Kandy district, focusing on four key financial literacy components, and assesses their level of financial ...

This study examines how bank-specific factors affect Sri Lankan commercial banks' profitability from 2017 to 2024, with a particular emphasis on developments prior to and following the COVID19 epidemic. Return on equity ...

The present study analyzes the intricate nexus between taxation knowledge and tax compliance of Small and Medium Enterprises (SMEs) registered in Sri Lanka's Kurunegala District. This research aims to identify the degree ...