PRABATH PERERA

MR. PRABATH PERERA

MSc in IT (Moratuwa),B.B.Mgt.(Finance)Sp, AMA(CMA Australia), Senior Lecturer

Contact Details
Phone: (+94) 112 903 819 / (+94) 718 564 272

Email: prabathperera@kln.ac.lk

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Specialization

BT/ICT
Quantitative (Mathematics / Statistics)

Research Interests

Working Experiance

Publications

RESEARCH INTERESTS

Information Technology, Corporate Finance and Accounting

RESEARCH AND PUBLICATIONS

Dissertation

Perera H.A.P.L. (2016), “Comparison of data mining techniques for the predictive accuracy of leasing customers in Sri Lanka”, Unpublished MSc. Dissertation.

Research Papers and Case Studies

Perera, P., Selvanathan, S., Bandaralage, J. and Su, J.-J. (2023), "The impact of digital inequality in achieving sustainable development: a systematic literature review", Equality, Diversity and Inclusion, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/EDI-08-2022-0224
A.G.H.S.K.Wijerathna and Prabath Perera (2020), “A study of ethical perspective towards tax evasion in Sri Lanka”, International Journal of Accounting & Business Finance, Volume 5, Issue 2, DOI: 10.4038/ijabf.v5i2.44
Prabath Perera, Ushan Harshana (2019), “The role of in-house governance
mechanism on convergence of IFRS: Evidence from Sri Lanka”, International
Journal of Scientific and Research Publications, Volume 9, Issue 10, October 2019 edition, DOI: 10.29322/IJSRP.9.10. 2019.p94101
Viraj Weerawickrama, Prabath Perera (2019), “Trade Credit Utilization and
Performance of Listed Manufacturing Companies: Evidence from Sri Lanka”,
International Journal of Scientific and Research Publications, Volume 9, Issue 10, October 2019 edition, DOI: 10.29322/IJSRP.9.10. 2019.p94102
Yasas T.G, Perera H.A.P.L (2019), “The Impact of IFRS Adoption on Quality of
Accounting Information: Evidence from Sri Lanka”, Kelaniya Journal of Management, Volume 8 No. 1 January – June 2019, ISSN 2279-1469
Perera H.A.P.L., Aruppala D., Kawshalya M.D.P., Silva N.K. L, P.R.M.R.Perera,
Silva N.L.C., Divassini P. (2017), “Integrating a Virtual Learning Environment in toFirst year Accounting Course Units: Determinants of Overall Student Perception”,International Journal of Scientific and Research Publications, Volume 7, Issue 9,September 2017, ISSN 2250-3153
Perera H.A.P.L., P.R.M.R.Perera (2017), “Evaluation of Online Learning Activities of Accountancy Students Based on LMS Logs”, Proceedings of 8^th International Conference on Business and Information, Faculty of Commerce and Management Studies, University of Kelaniya,Sri Lanka.
Perera H.A.P.L., Aruppala D.,Kawshalya M.D.P., Silva N.K.L, P.R.M.R.Perera, Silva N.L.C., Divassini P. (2017), “Integrating a Virtual Learning Environment in to First year Accounting Course Units: Determinants of Overall Student Perception”, International Journal of Scientific and Research Publications, Volume 7, Issue 9, September 2017, ISSN 2250-3153
Perera H.A.P.L., Premaratne S.C. (2016), “An Artificial Neural Network Approach for the Predictive Accuracy of Payments of Leasing Customers in Sri Lanka.”, Proceedings of 2^nd International Conference on Business, Economics, and Social Science & Humanities- BESSH-2016, Sydney, Australia.
Madurapperuma M.W., Thilakarathne P.M.C., Perera H.A.P.L(2015), “Student’s Perception of Internship Programme in Accounting”, Proceedings of 1^stInternational Conference in Accounting Researchers and Educators(pp 84-96), Department of Accountancy, University of Kelaniya, Sri Lanka.
Thushara S.C., Prabath Perera (2013), “The Month of the Year Effect: Empirical Evidence from Colombo Stock Exchange”, Proceedings of 2^ndInternational Conference on Management and Economics (pp 13-19), Faculty of Management and Finance, University of Ruhuna,Sri Lanka.
Aruppala D., Perera P. (2013), “Environment Reporting Practice of Listed Companies in Sri Lanka: Evidence from Manufacturing, Motor, Power and Energy Sectors”, Proceedings of 4^thInternational Conference on Business and Information (pp 07), Faculty of Commerce and Management Studies, University of Kelaniya,Sri Lanka.
Perera P., Aruppala D., (2013), “Customer Satisfaction towards the Service Quality: A Study on NDB PLC of Sri Lanka”, Proceedings of 4^thInternational Conference on Business and Information (pp 90), Faculty of Commerce and Management Studies, University of Kelaniya,Sri Lanka.
Thushara S.C., Prabath Perera (2012), “Day of the Week Effect of Stock Returns:Empirical Evidence from Colombo Stock Exchange”, Kelaniya Journal of Management, ISSN 2279-1469
Thushara S.C., Prabath Perera (2012), “Day of the Week Effect of Stock Returns: Empirical Evidence from Colombo Stock Exchange”, Proceedings of 3^rdInternational Conference on Business and Information (pp 13-19), Faculty of Commerce and Management Studies, University of Kelaniya,Sri Lanka.
Thushara S.C., Prabath Perera (2012), “Day of the Week Effect of Stock Returns: Empirical Evidence from Colombo Stock Exchange”, Kelaniya Journal of Management.

Case Studies

Rajapaksha S.R., Perera H.A.P.L. (2016), “Valuation of Biological Assets”, Case Studies in Accounting (pp 11-13), Volume 3, ISSN 2362-020X.
Rathnayake N.O.P., Perera H.A.P.L. (2016), “Recognition of Bearer Plants under Biological Asset or PPE”, Case Studies in Accounting (pp 46-47), Volume 3, ISSN 2362-020X.
Priyanganie K.A.I., Perera H.A.P.L. (2016), “Disclosure of Director’s Loan”, Case Studies in Accounting (pp 72-74), Volume 3, ISSN 2362-020X.
Premarathna P.V.L., Perera H.A.P.L. (2013), “Revenue recognition of date on which the export sales in CIF term”, Case Studies in Accounting (pp 47-48), ISSN 2362-020X
Rathnasiri U. A. H. A., Rajapakse R. M. D. A. P. , Perera H.A.P.L., Aruppala W. D. N., Kaushalya M. D. P. (2015), “Change Driven to Success" Case Study: Screeline Holdings (Pvt) Ltd, Sri Lanka”, First Edition, Staff Development Unit Faculty of Commerce and Management Studies University of Kelaniya Kelaniya 11600, Sri Lanka, ISSN: 2424-6212.
Rajapaksha S.R., Perera H.A.P.L. (2016), “Valuation of Biological Assets”, Case Studies in Accounting (pp 11-13), Volume 3, ISSN 2362-020X.
Rathnayake N.O.P., Perera H.A.P.L. (2016), “Recognition of Bearer Plants under Biological Asset or PPE”, Case Studies in Accounting (pp 46-47), Volume 3, ISSN 2362-020X.
Priyanganie K.A.I., Perera H.A.P.L. (2016), “Disclosure of Director’s Loan”, Case
Studies in Accounting (pp 72-74), Volume 3, ISSN 2362-020X.
Premarathna P.V.L., Perera H.A.P.L. (2013), “Revenue recognition of date on which the export sales in CIF term”, Case Studies in Accounting (pp 47-48), ISSN 2362-
020X

Conference Papers

Malinda N. Herath and Prabath Perera (2021) “Enterprise Resource Planning Systems, Intellectual Capital, and Business Performance – A Study of ListedCompanies in Sri Lanka”, Proceedings of the 12 th International Conference on Business and Information (ICBI 2021), University of Kelaniya, Sri Lanka
Malinda N. Herath and Prabath Perera (2021) “Impact of firm characteristics on
intellectual capital disclosure: Evidence from Sri Lanka”, Proceedings of the 6th
International Conference on Contemporary Management (ICCM 2021), Jaffna, Sri Lanka
Prabath Perera and A.G.H.S.K.Wijerathna (2020), “Audit Quality: Perception of
Audit Practitioners in Sri Lanka”, Proceedings of the 17 th International Conference on Business Management (ICBM 2020), ISSN: 2235-9775
A.G.H.S.K.Wijerathna and Prabath Perera (2020), “A Systematic Literature Reviewon Forensic Accounting”, Proceedings of the 11 th International Conference onBusiness and Information (ICBI 2020), ISSN: 2465-6399
R.P.S. Lakshan and Prabath Perera (2020), The Effect of Discretionary Accruals on Firm’s Corporate Dividend Policy - Evidence from Sri Lanka”, Proceedings of the 3 rd International Symposium on Social Sciences and Humanities 2020, ISBN: 978-955- 4978-08-9, Colombo, Sri Lanka.
A.G.H.S.K. Wijerathna, H.A.P.L Perera (2019), The ethics of tax evasion: A study of Sri Lankan opinion Association of Southeast Asian Institutions of Higher Learning (ASAIHL 2019) conference (Pages 201-213), ISBN 978-955-704-132-2, Colombo, Sri Lanka
W.T.N.M. Perera, Prabath Perera, K.K. Tilakasiri (2019), “Governance framework for information technology: a literature review”, Proceedings of The Association of Southeast Asian Institutions of Higher Learning (ASAIHL 2019) conference (Pages 46-53), ISBN 978-955-704-132-2, Colombo, Sri Lanka
Prabath Perera (2019), “Decision Tree Approach for Predicting the Credit Risk of Leasing Customers in Sri Lanka.”, Proceedings of the 3rd International Conference on Business and Information Management (ICBIM 2019) (Pages 65-68), ISBN: 978- 1-4503-7232-9, (doi:10.1145/3361785.3361797) Paris, France.
Perera H.A.P.L., P.R.M.R.Perera (2017), “Evaluation of Online Learning Activities of Accountancy Students Based on LMS Logs”, Proceedings of 8 th International Conference on Business and Information, Faculty of Commerce and Management Studies, University of Kelaniya,Sri Lanka.
Perera H.A.P.L., Premaratne S.C. (2016), “An Artificial Neural Network Approach for the Predictive Accuracy of Payments of Leasing Customers in Sri Lanka.”, Proceedings of 2 nd International Conference on Business, Economics, and Social Science & Humanities- BESSH-2016, Sydney, Australia.
Madurapperuma M.W., Thilakarathne P.M.C., Perera H.A.P.L(2015), “Student’s
Perception of Internship Programme in Accounting”, Proceedings of 1 st International Conference in Accounting Researchers and Educators (pp 84-96), Department of Accountancy, University of Kelaniya, Sri Lanka.
Thushara S.C., Prabath Perera (2013), “The Month of the Year Effect: Empirical
Evidence from Colombo Stock Exchange”, Proceedings of 2 nd International Conference on Management and Economics (pp 13-19), Faculty of Management and Finance, University of Ruhuna, Sri Lanka.
Aruppala D., Perera P. (2013), “Environment Reporting Practice of Listed
Companies in Sri Lanka: Evidence from Manufacturing, Motor, Power and Energy Sectors”, Proceedings of 4 th International Conference on Business and Information (pp 07), Faculty of Commerce and Management Studies, University of Kelaniya,Sri Lanka.
Perera P., Aruppala D., (2013), “Customer Satisfaction towards the Service Quality: A Study on NDB PLC of Sri Lanka”, Proceedings of 4 th International Conference on Business and Information (pp 90), Faculty of Commerce and Management Studies, University of Kelaniya,Sri Lanka.
Thushara S.C., Prabath Perera (2012), “Day of the Week Effect of Stock Returns: Empirical Evidence from Colombo Stock Exchange”, Proceedings of 3 rd International Conference on Business and Information (pp 13-19), Faculty of Commerce and Management Studies, University of Kelaniya,Sri Lanka.

Books Published

Prabath Perera, Malinda Herath, Kaushalya Yatigammana (2021), “Digital Educational Tools for Successful Online Education (Guide)”, First Edition, ISBN: 978-624-5586-09-7
Rathnasiri U. A. H. A., Rajapakse R. M. D. A. P., Perera H.A.P.L., Aruppala W. D. N., Kaushalya M. D. P. (2015), “Change Driven to Success" Case Study: Screeline Holdings (Pvt) Ltd, Sri Lanka”, First Edition, Staff Development Unit Faculty of Commerce and Management Studies University of Kelaniya 11600, Sri Lanka, ISSN: 2424-6212.

Abstracts

Viraj Weerawickrama, Prabath Perera (2019), “Firm characteristics and intellectual capital disclosure: Evidence from Sri Lanka”, 20th International Postgraduate Research Conference (IPRC), University of Kelaniya, Sri Lanka.
Prabath Perera, P.R.M.R. Perera (2019), “Influence on Corporate Governance on Leverage Structure in Sri Lankan Manufacturing Companies, 20th International Postgraduate Research Conference (IPRC), University of Kelaniya, Sri Lanka.
H.A.H.M. Hewaarachchi, Prabath Perera (2018), “Quality of Loan Portfolio Management and Its Impact to the Financial Performance of Commercial Banks in Sri Lanka”, 4th International Conference for Accounting Researchers and Educators,University of Kelaniya, Sri Lanka
Lanka Samarkoon, Prabath Perera (2018), “Effect of Credit Management on Profitability of Listed Companies in Sri Lanka”,4th International Conference for Accounting Researchers and Educators At: University of Kelaniya, Sri Lanka
Harshana R.D.U., Prabath Perera (2018), “The Impact of Internal Corporate Governance on Convergence of IFRS: Evidence from Sri Lanka”, 4th International Conference for Accounting Researchers and Educators, University of Kelaniya, Sri Lanka
L H Sudusinghe, Prabath Perera (2018), “Service Quality, Client Satisfaction and Loyalty towards Audit Firms: Perception of Sri Lankan Companies”, 4th International Conference for Accounting Researchers and Educators, University of Kelaniya, Sri Lanka
Viraj Weerawickrama, Prabath Perera (2018), “The Impact of Trade Credit Usage on Firm's Profitability of Listed Manufacturing Companies in Sri Lanka” 4 th International Conference for Accounting Researchers and Educators, University of Kelaniya, Sri Lanka
G.R.S.D Senarathne, Prabath Perera (2018), “The Utilization of Generalized Audit Software (GAS) by Sri Lankan External Auditors” 4th International Conference for Accounting Researchers and Educators, University of Kelaniya, Sri Lanka

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