Accounting generally plays a vital role in businesses. Accountants are required to handle gigantic data for achieving their task. In case data must be gathered from internally and externally. On this COVID-19 outbreak time, ...

The primary objective of an organization is to maximize wealth for its shareholders, and for this purpose, the finance manager makes several financial decisions. Financing for its assets is one of the significant financial ...

This study examines the applicability of pecking order and static trade-off models of capital structure to Sri Lankan listed companies. Using data for 103 non-financial companies from 2007/08 to 2016/17, we test the two ...