Faculty of Business Research Unit (ICBR)

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Browsing Faculty of Business Research Unit (ICBR) by Author "Ariyasena, DLMNK"

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    Effect of camel model on bank performance: with special reference to listed commercial banks in Sri Lanka
    (Business Research Unit (BRU), 2021-12-03) Thisaranga, KDIU; Ariyasena, DLMNK
    The banking sector has become a rapidly growing sector in the world recently and its financial soundness and performance are essential to the stable and sustainable economic growth of a country. This study investigated the effect of CAMEL parameters on both market-based performance and accounting-based performance of eight listed commercial banks in Sri Lanka for the period 2014-2019. This study has used secondary data from audited annual financial statements of the listed commercial banks. CAMEL model is the most popular method that calculates and evaluates a bank's performance and it includes Capital Adequacy, Assets Quality, Management Efficiency, Earning ability, and Liquidity status. Return on Equity (ROE) is used as an accounting-based performance indicator and Tobin's Q ratio is used as a market-based performance indicator. The finding reveals that Capital adequacy, Assets quality, and Liquidity status have a positive significant impact on market-based performance while other CAMEL indicators have an insignificant impact on market-based performance. Furthermore, Management efficiency is negatively related to accounting-based performance, and earning ability is positively related to accounting-based performance at a significant level while other CAMEL indicators have an insignificant impact on the accounting-based performance of commercial banks in Sri Lanka. The finding of this study is helpful to the stakeholders of the commercial banks in making appropriate managerial decisions efficiently and effectively.
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    Micro-level determinants and profitability of the licensed long-term insurance companies in Sri Lanka
    (Business Research Unit (BRU), 2022-12-01) Abeywickrama, HVDI; Ariyasena, DLMNK
    With the drastic changes occurring in the corporate sector, the relevance of insurance companies is progressively increasing. Insurance companies are essential and contribute significantly to the country's development. Therefore, this study aims to pinpoint the micro-level factors that influence the financial success of Sri Lankan insurance companies. Return on Assets and five independent factors, including reinsurance dependence, commission ratio, reinsurance premium ratio, leverage ratio, and firm size, were used to assess financial performance. Out of the twenty-eight insurance companies accessible for this study from 2013 to 2021, eight long-term licensed insurance companies were chosen randomly as the sample. Necessary secondary information was acquired from the annual reports of each company and the Insurance Board of Sri Lanka (IBSL). Multiple regression analysis and descriptive statistics are the statistical methods used in this investigation. According to the study, only reinsurance dependence exhibits a statistically significant positive influence on Return on Assets. In contrast, statistically, it is adversely affected by commission ratio, reinsurance premium ratio, debt, and company size.