Editor-in-Chief
Prof. (Mrs). Lingesiya Kengatharan
Professor in Financial Management,
Department of Financial Management,
Faculty of Management Studies and Commerce,
University of Jaffna,
Sri Lanka.
Associate Editor
Prof. P. Pratheepkanth
Professor in Accounting,
Department of Accounting,
Faculty of Management Studies and Commerce,
University of Jaffna,
Sri Lanka.
Dr. V. A. Subramaniam
Senior Lecturer in Financial Management,
Department of Financial Management,
Faculty of Management Studies and Commerce,
University of Jaffna,
Sri Lanka.
Editorial Members
Prof. Lalith Samarakoon
Professor in Finance, Financial Economist,
Department of Finance,
Opus College of Business,
University of St. Thomas,
United States.
Prof. B. Nimalathasan
Professor in Accounting,
Department of Accounting,
Faculty of Management Studies and Commerce,
University of Jaffna,
Sri Lanka.
Prof. (Mrs). R. Yogendrarajah
Professor in Financial Management,
Department of Financial Management,
Faculty of Management Studies and Commerce,
University of Jaffna,
Sri Lanka.
Dr. (Mrs). S. Vijayakumaran
Senior Lecturer in Commerce,
Department of Commerce,
Faculty of Management Studies and Commerce,
University of Jaffna,
Sri Lanka.
Editorial Assistant
Miss. K. Tharsika
Lecturer in Accounting,
Department of Accounting,
Faculty of Management Studies and Commerce,
University of Jaffna,
Sri Lanka.
Advisory Board
Prof. T. Velnampy
Senior Professor in Accounting,
Department of Accounting,
Faculty of Management Studies and Commerce,
University of Jaffna,
Sri Lanka.
Prof. Kiridaran (Giri) Kanagaretnam
Professor of Accounting and Finance,
Associate Dean (Students),
Schulich School of Business,
York University Canada.
Prof. Subhash Abhayawansa
Associate Professor in Accounting,
Swinburne Business School,
Swinburne University Australia.
Prof. Collins Ntim
Professor of Accounting,
Southampton Business School,
University of Southampton UK.
Prof. Da (Will) Wu Clark
Assistant Professor in Accounting,
School of Management,
Clark University,
Worcester, MA, USA.