Abstract: The earnings of the companies are imperative since it communicates information to stakeholders and to predict stock prices in future. However, as there is a greater possibility of managers to manipulate the recorded earnings as explain by the earnings management, the importance of recorded earnings has been eroded. Therefore, it is essential to consider the quality of earnings over reported earnings since it communicates the true portrait of the business for the stakeholders. With this milieu this study investigates the impact of earnings quality on stock returns of listed manufacturing companies in Sri Lanka during the period of 2010 to 2015. For this purpose, the study employs accruals as to measure the quality of earnings. In addition to that the study considered whether earnings or earnings quality is more influential to determine market return and whether size of the companies matters in measuring the above impact. The findings reveal that there is no significant positive impact o

• Publication Date: 16-Dec-2016
• DOI: 10.15224/978-1-63248-116-0-45
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Abstract: Entrepreneurship is becoming an emerging field now a days. Since entrepreneurship gives opportunities for both men and women researcher have focused on the factors motivating men and women separately. This research is also trying to find the difference in motivating men and women for entrepreneurship development. This study analyses the push and pull motivation among both gender. Hence, this study aims to contribute by applying the existing theory on push and pull motivation factors based on a gender comparative approach to idetify the nature of potential gender differences within entrepreneurial motivations. This study was descriptive using a semi-structured, face-to-face interviews with 106 retail entrepreneurs in which 66 men and 40 women. Findings suggest that both men and women are motivated by a combination of push and pull factors. However, there are gender differences in pull and push motivation for entrepreneurial development. Men were more influenced by pull motivation such a

• Publication Date: 16-Dec-2016
• DOI: 10.15224/978-1-63248-116-0-46
• Views: 0
• Downloads: 0