Performance evaluation of listed companies in the Colombo Stock Exchange using financial statement analysis | |
| Author | Subasinghe, S. M. U. T. S. |
| Call Number | AIT Thesis no.SM-01-1 |
| Subject(s) | Stock companies--Sri Lanka Financial statements--Sri Lanka |
| Note | A thesis submitted in partial fulfillment of the requirements for the degree of Master of Business Administration, School of Management |
| Publisher | Asian Institute of Technology |
| Abstract | The Colombo Stock Exchange introduces fully Automated system to encourage investors allover the world with help of the government's 100 percent Tax-free policy of share transaction. The study attempt to analyze of financial Statement in listed companies in the CSE. The financial statements are the information provider for the investors. This study give clues to investors that the information providers that is financial statements are with internationally acceptable manner and how far give the confidence to investors in terms of content of the financial statement. The financial statements are properly documented with the internationally acceptable level. It govern with Sri Lanka Accounting & Auditing Standard Act, Companies Act, Securities Exchange commission Act and related industry Act and special provisions, listing rules. After analyzing the financial Statements' documented environments attempt to peiformance evaluation with the help of ratio analysis. The confidence with the financial statement, which companies pe1form better and which sector to be considered for different investors with their wishes. All the listed companies of the CSE and which includes 240 companies and 16 industry sectors. According to performance with ratios mostly related to investors, to be calculated with average and use simple regression methods and to find correlation and confidence of performance vadable of Profitability, liquidity, and solvency. Which companies were more profitable, and liquidity and long run solvency for investment decisions. |
| Year | 2001 |
| Type | Thesis |
| School | School of Management (SOM) |
| Department | Other Field of Studies (No Department) |
| Academic Program/FoS | Master of Business Administration (MBA) (Publication code=SM) |
| Chairperson(s) | Ramachandran, N. |
| Examination Committee(s) | Swierczek, Fredric William ;Bechter, Clemens |
| Scholarship Donor(s) | |
| Degree | Thesis (M.B.A.) - Asian Institute of Technology, 2001 |