Prof. P. Pratheepkanth

HomeprofessorProf. P. Pratheepkanth
Professor in Accounting & Head

Prof. P. Pratheepkanth

Pratheepkanth Puwanenthiren (Pratheep) holds a PhD from Federation University Australia and a Bachelor of Commerce (Honours) from University of Jaffna Sri Lanka. Pratheep’s teaching and research are in the fields of financial accounting and corporate reporting. He has an extensive lecturing experience in local and international Universities. His lecturing record demonstrates a commitment to the clear, systematic and stimulating presentation of the concepts and techniques that comprise the modern discipline of accounting and finance. He has a passion for research-led learning and introduces a research component to promote deep understanding of concepts in his teaching at undergraduate, honours and postgraduate levels. He has published outputs which includes ABDC ranked journals and refereed national and international conferences. His current research is broadly concerned with accounting standard settings, investment analysis and business ethics and corporate governance from both emerging and developed nation perspectives.
Email Address

ppratheep@univ.jfn.ac.lk

Phone Number

+94773684285

Location

jaffna

  • Financial Accounting
  • Corporate Reporting
  • Accounting Theory and Standards
  • International Accounting
  • Public Sector Accounting
  • Head, Department of Accounting
  • Editor-in-Charge, International Journal of Accounting and Business Finance (IJABF), a peer-reviewed bi-annual journal published by the Faculty of Management Studies and Commerce, University of Jaffna, Sri Lanka. IJABF is rated “C” in the ranking by the Australian Business Deans Council (ABDC).

Journal Publication

  • Veeran, S., Duraiswamy, A., Pratheepkanth, P., & Venkatesan, R. (2024). Assessment of students’ awareness, knowledge, and accessibility of Sustainable Development Goals (SDGs). Multidisciplinary Reviews, 7(7), 2024122-2024122.
  • Pratheepkanth.P., and Balaputhiran, S (2023). Corporate governance and corporate social responsibility disclosures: A comparative analysis between Australian and Sri Lankan markets, SMART Journal of Management Studies, 19(1), 98-110. 
  • Pratheepkanth, P., and Rajumesh, S. (2022). Does corporate governance matter for audit quality? evidence from Sri Lanka. Management and Accounting Review, 21(2), 191-210  
  • Pratheepkanth. P. (2022). National-Development-Level Effects on Capital-Budgeting Practices Comparative Study of Nature vs. Nurture, PSU Research Review, DOI: 10.1108/PRR-08-2021-0043. 
  • Pratheepkanth.P (2020). Audit committee attributes and firm performance: A case of Sri Lanka, Management & Accounting Review, 19(2), pp. 117-130
  • Pratheepkanth.P., Velnampy.T and Balaputhiran.S (2020). Corporate governance, ownership structure and agency costs: evidence from Sri Lanka, Indonesian Management and Accounting Research, 19 (2), 123-134
  • Sihlongonyane.C.C, Pratheepkanth. P and Kengatharan.L (2019).  Impact of Corporate Governance Attributes on Corporate Social Responsibility Disclosure: The Study of South Africa and Sri Lanka, Accountancy Business and the Public Interest, 1(1), 20-36
  • Pratheepkanth, P (2019).  Audit Committee Characteristics on Intellectual Capital Disclosure: A Study of Sri Lanka. Accountancy Business and the Public Interest. 18(1), 81-96.
  • Pratheepkanth, P., Ajanthan, A and Kengatharan,L (2019) Sri Lankan intellectual capital disclosure: An empirical analysis, Indonesian Management and Accounting Research, 18(1), 17-30.
  • Premkanth, P., Man Dang., Darren Henry., Pratheepkanth, P., and Md.Al Mamun (2019). Does managerial ability matter for the choice of seasoned equity offerings? The North American Journal of Economics and Finance, 47(1), 442-460
  • Selvam, V., Ashok, D., and Pratheepkanth, P. (2019). Awareness and perception of health issues among rural women. International Journal of Recent Technology and Engineering. 7(5s), 12-17.
  • Pratheepkanth, P., and Balaputhiran, S. (2018). Corporate governance and financing decisions of Sri Lankan listed firms. North South Business Review, 9(1), 34-48
  • Pratheepkanth, P (2018) Audit committee characteristics and earnings management: is there a link? International Journal of Accounting and Business Finance, 4(2), 28-36
  • Pratheepkanth, P (2018) Is corporate governance and intellectual capital disclosure related? A Sri Lankan case, Journal of Business Studies, 5(2), 45-59
  • Pratheepkanth, P., Velnampy, T., and Balaputhiran, S. (2018). An empirical analysis on capital budgeting models, uncertainty tools, cost of capital and firm performance: a comparison between Australia and Sri Lanka. European Journal of Applied Business and Management, 4(2), pp. 128-146.
  • Pratheepkanth, P., and Premkanth, P., (2018). Capital Budgeting Techniques in Sri Lanka: A Survey. Accounting Business and the Public Interest, 17(1), pp. 46-62
  • Pratheepkanth, P. (2018). A Review of Capital Budgeting Practices: developed and developing country context. International Journal of Business and Technopreneurship, 8(2), pp. 193-206.
  • Pratheepkanth, P., Hettihewa, S., and Wright, C. S. (2016). Corporate Governance and Financial Performance: The Case of Australia and Sri Lanka. Global Review of Accounting and Finance, 7(1), 1-12.
  • Pratheepkanth, P., Hettihewa, S., and Wright, C. S. (2015). Capital Budgeting Practices in Australia and Sri Lanka: A comparative Study. Global Review of Accounting and Finance, 6(2), 16-30.
  • Nimalathasan, B and Pratheepkanth, P. (2012). Systematic Risk Management and Profitability: A Case Study of Selected Financial Institutions in Sri Lanka. Global Journal of Management and Business Research, 12(17), 14-26.
  • Pratheepkanth, P. (2011). Capital Structure and Financial Performance: Evidence from Selected Business Companies in Colombo Stock Exchange Sri Lanka, Researchers World – Journal of Arts Science & Commerce. II(2), 171-183.
  • Pratheepkanth, P. (2011). Reward System and Its Impact on Employee Motivation in Commercial Bank of Sri Lanka. Global Journal of Management and Business Research. 11(4), 24-37.
  • Pratheepkanth.P (2020). Working capital management and firm value in emerging markets: the case of Sri Lanka, Journal of Management (Accepted)
  • Pratheepkanth.P (2020). Corporate governance and audit qualifications in Sri Lanka: Does corporate governance matter?, Sri Lankan Journal of Banking and Finance, 3(1), 1-9
  • Tharsika. K and Pratheepkanth.P (2019). Macro-Economic Variables on Stock Market Performance: A Case of Sri Lanka, Journal of Business Economics, 1(2), 64-76
  • Arulvel,KK and Pratheepkanth,P (2018). Board governance and firm performance: the Sri Lankan case. Taylor’s Business Review, 7(2), 19-36.
  • Pratheepkanth, P., and Premkanth, P., (2018). A survey of capital budgeting techniques used by Australian firms. Taylor’s Business Review, 7(1), pp. 1-20.
  • Velnampy, T., and Pratheepkanth, P. (2013). Corporate Governance and Firm Performance: A Study of Selected Listed Companies in Sri Lanka. European Journal of Commerce and Management Research. 2(6), 123-127.
  • Pratheepkanth, P., and Velnampy, T. (2012). Portfolio Structure and Performance: A Study on Selected Financial Organisation in Sri Lanka. Opinion: International Journal of Business Management, 2(2), 12-22.
  • Pratheepkanth, P. (2011). Impact of Dividend Announcement on Share Price Movements: A Study of Milanka Companies in Colombo Stock Exchange. The Indian Journal of Commerce. 64(4), 7-16.

Peer-Reviewed National/International Conferences

  • Tharsika, K., Litharsini, A. and Pratheepkanth, P., (2022). The short-run and long-run dynamics between foreign direct investment and economic growth: a case of Sri Lanka. Vavuniya, Sri Lanka, University of Vavuniya, p. 10.
  • Tharsika, K., Sayanthan, B. and Patheepkanth, P., (2022). Firm performance during the COVID-19 outbreak in Sri Lanka: empirical evidence. Vavuniya, Sri Lanka, University of Vavuniya.
  • Tharsika, K., Sayanthan, B. and Pratheepkanth, P., (2022). Board attributes and firm performance during the Covid-19 pandemic: evidence From Sri Lanka. Vavuniya, Sri Lanka, University of Vavuniya., p. 12.
  • Pratheepkanth.P. (2021). Corporate governance and corporate social responsibility disclosures: Australian and Sri Lankan market, International Symposium of Rajarata University 2021, Research and Innovation towards Global Sustainability through Rural Empowerment, December 21-22, 2021, Rajarata University of Sri Lanka
  • Pratheepkanth.P. (2021). Determinants of board and audit committee meeting frequency: evidence from Sri Lanka, International Symposium of Rajarata University 2021, Research and Innovation towards Global Sustainability through Rural Empowerment, December 21-22, 2021, Rajarata University of Sri Lanka
  • Tharsika,K and Pratheepkanth.P. (2020). COVID-19 and stock market performance: evidences from Sri Lanka, 6th International Conference on Contemporary Management, Issues and Challenges of Sustainable Development: Fostering Resolutions towards Economic Resilience, April 29-30, 2021, University of Jaffna, Sri Lanka
  • Udurawana.Y.M.W.G.P.K., Wanninayake.W.M.C.B., Laksiri W.M.R. and Pratheepkanth.P (2020).  Tourists’ Destination Loyalty is leading for Perceived Sustainable Tourism (Reference to Tourists’ Cultural Destinations in Sri Lanka), 6th International Conference for Accounting Researchers and Educators, Reimagine business models with digitalization: role of an accountant in new normal, December 04, 2020, University of Kelaniya, Sri Lanka
  • Selvam, V, Asock,D., Pratheepkanth, P., and Rajalakshimi V (2019). Awareness on Akruti technology package for urban entrepreneurs in rural sector. One Day International Conference, PG & Research Department of Commerce, Islamiah College (Autonomous), ‘Entrepreneurship in Globalised Economy’, February 25, 2019, Vaniyambadi, Vellore District, Tamil Nadu. 
  • Pratheepkanth, P., Hettihewa, S., and Wright, C. S. (2015). Effects of Board Structure on Firm Performance: A comparison between Australia and Sri Lanka. 4th Global Business and Finance Research Conference (May 25-27) (1-10). Marriott Hotel, Melbourne, Australia: World Business Institute.
  • Pratheepkanth, P., Hettihewa, S., and Wright, C. S. (2014). Capital Budgeting Practices in Developed and Emerging countries: Divergent or Convergent? International Business Research Conference (November 24-25) (1-17). Novotel Hotel, Sydney, Australia: World Business Institute.
  • Pratheepkanth, P. (2011). Working Capital Management and Profitability: A Study of Trading Companies in Sri Lanka, Annual Research Conference 2010 (March 23), University of Jaffna Sri Lanka
  • Lingesiya, Y., and Pratheepkanth, P. (2011). Impact of capital structure on performance: a study on listed financial institutions in Sri Lanka, International Conference on Leading Beyond Horizon (ICLBH) (28-30, July), Annamalai University, India
  • Velnampy, T., and Pratheepkanth, P. (2011). Does Capital Structure “Cause” high Firm Value? Evidence from Selected Companies in Colombo Stock Exchange Sri Lanka, International Symposium on competency building strategies in business & technology (22-23, September), Sri Sai Ram Institute of Management Studies, India.
  • Velnampy, T., and Pratheepkanth, P. (2011). Impact of Lending Decision on Organization Performance: A Study of Selected Financial Institutions in Sri Lanka, International Symposium on competency building strategies in business & technology (22-23, September), Sri Sai Ram Institute of Management Studies, India.
  • Pratheepkanth, P. (2020). Firm characteristics and intellectual capital disclosure of Sri Lanka. 27th Annual Scientific Sessions, Jaffna Science Association (JSA), ‘Empowering society through science and technology education. Jaffna, Sri Lanka: Jaffna Science Association’ September 22, 2020, University of Jaffna, Sri Lanka.   
  • Arulvel.K.K and Pratheepkanth.P. (2020). Does board diversity affect corporate social responsibility in Sri Lanka?. The 3rd Research Conference on Business Studies (RCBS-2020), Business Transformation: Merging the West and the East, Vavuniya, Sri Lanka: Faculty of Business Studies, Vavuniya Campus, October 26, 2020, University of Jaffna, Sri Lanka. 
  • Tharsika,K and Pratheepkanth.P. (2020). A level of Internet financial reporting disclosure in Sri Lanka. The 3rd Research Conference on Business Studies (RCBS-2020), Business Transformation: Merging the West and the East, Vavuniya, Sri Lanka: Faculty of Business Studies, Vavuniya Campus, October 26, 2020, University of Jaffna, Sri Lanka.
  • Tharsika,K and Pratheepkanth.P. (2020). Methodological choice: Research paradigm underpins. The 3rd Research Conference on Business Studies (RCBS-2020), Business Transformation: Merging the West and the East, Vavuniya, Sri Lanka: Faculty of Business Studies, Vavuniya Campus, October 26, 2020, University of Jaffna, Sri Lanka.
  • Pratheepkanth, P., (2020). Board composition, ownership structure and firm performance: Sri Lankan evidence, 3rd National Research Symposium on Management, ‘Wisdom for sustainability’ August 20, 2020, Rajarata University of Sri Lanka
  • Pratheepkanth, P., (2020). Cash conversion cycle and financial performance of Sri Lankan firms, 3rd National Research Symposium on Management, ‘Wisdom for sustainability’ August 20, 2020, Rajarata University of Sri Lanka
  • Pratheepkanth, P., and Kengatharan,L (2019). Corporate Governance, Transparency and Performance: Sri Lankan evidence. 26th Annual Scientific Sessions, Jaffna Science Association (JSA) ‘Quality life and sustainable development through green concept’ May 8-10, 2019, University of Jaffna, Sri Lanka.
  • Pratheepkanth, P and Kengatharan,L (2019). Corporate governance and environmental reporting: A Sri Lankan study. 26th Annual Scientific Sessions, Jaffna Science Association (JSA) ‘Quality life and sustainable development through green concept’ May 8-10, 2019, University of Jaffna, Sri Lanka.
  • Dang Man., Premkanth, P., Al Mamun Md., and Pratheepkanth, P. (2018). Managerial ability CEO duality and the choice of seasoned equity offerings, 5th Vietnam International Conference in Finance (VICIF-2018). June 28 -29, 2018, Ho Chi Minh City, Vietnam.
  • Pratheepkanth, P., (2018). Do Outside Independence Directors enhance Firm Performance? A Study of Sri Lanka. Wayamba International Conference (WinC – 2018) ‘Extending frontiers towards sustainable development goal’ August 24-25, 2018. Wayamba University of Sri Lanka.
  • Pratheepkanth, P., (2018). Audit committee characteristics and firm performance: evidence from Sri Lanka. Wayamba International Conference (WinC – 2018) ‘Extending frontiers towards sustainable development goal’ August 24-25, 2018. Wayamba University of Sri Lanka.
  • Pratheepkanth, P., (2018). Determinants of investment choice: a study of Australia and Sri Lanka. 02nd Annual Research Symposium in Management (ARSYM – 2018) May 11, 2018. The Faculty of Business Studies and Finance, Wayamba University of Sri Lanka.
  • Pratheepkanth, P., and Premkanth, P (2018). Post-audit procedures in investment appraisal: a study of Australia and Sri Lanka. 02nd Annual Research Symposium in Management (ARSYM – 2018) May 11, 2018. The Faculty of Business Studies and Finance, Wayamba University of Sri Lanka.
  • Pratheepkanth, P., (2018). Intellectual Capital on Financial Performance: Sri Lankan Market.  2nd International Research Symposium – IRSUWU2018, Emerging Technologies for an Innovative Green Economy (January 25-26).  Uva Wellassa University, Sri Lanka
  • Pratheepkanth, P., (2018). Do Female Directors Improve Firm Performance in Sri Lanka? 2nd International Research Symposium – IRSUWU2018, Emerging Technologies for an Innovative Green Economy (January 25-26).  Uva Wellassa University, Sri Lanka
  • Pratheepkanth, P., (2018). Intellectual Capital Disclosure: A Study of Australia and Sri Lanka. 2nd International Research Symposium – IRSUWU2018, Emerging Technologies for an Innovative Green Economy (January 25-26).  Uva Wellassa University, Sri Lanka
  • Pratheepkanth, P., (2018). Management Accounting Revolution: Developed and Developing Country. 20th International Conference on Accounting and Finance (March 22-23). WASET Singapore.
  • Pratheepkanth, P., (2017). Corporate Finance Practices in Sri Lanka: A Survey. Annual Research Session – 2017, Nurturing a Conducive Environment for Healthier Future (12th October). Eastern University Sri Lanka.
  • Pratheepkanth, P., (2017). Corporate board attributes and profitability: A case of Australia Annual Research Symposium in Management, Exploring possibilities of Management through research excellence (16th June). Wayamba University of Sri Lanka, Sri Lanka.
  • Pratheepkanth, P., Hettihewa, S., and Wright, C. S. (2016). Development Level, Capital Budgeting Techniques, Cost of Capital and Firm Performance: From a Developed and Emerging Country Perspective. 2nd International Conference on Business Management and Economics (19-20th February). Galle Face Hotel, Colombo, Sri Lanka.
  • Pratheepkanth, P., Hettihewa, S., and Wright, C. S. (2015). Corporate capital budgeting practices: The Relative Influence of the Nature of the Firm and National-Development Level. AFAANZ Conference (July 5-7). Hotel Grand Chancellor, Hobart, Tasmania: Accounting and Finance Association of Australia and New Zealand.
  • Pratheepkanth, P (2014). Capital Budgeting Practices and Firm Performance: A Comparative Study of Australia and Sri Lanka. Federation University Australia’s Annual Research Conference (November 6) (8). Mt Helen, Ballarat, Australia: Federation University Australia.
  • Pratheepkanth, P. (2011). Financial Leverage and Its Impact on Investment Decisions: A Study of Selected Trading Companies in Sri Lanka, First International Symposium on Post-War Economic Development through Science, Technology and Management (April 19), South Eastern University of Sri Lanka.
  • Pratheepkanth, P. (2011). The relationship of cash conversion cycle with firm size and profitability: a survey on manufacturing companies in Sri Lanka, First International Symposium on Post-War Economic Development through Science, Technology and Management (April 19), South Eastern University of Sri Lanka.

 

Editorial Board

  • Editor-in-Chief, International Journal of Accounting and Business Finance (IJABF) is a peer reviewed bi-annual journal published by the Faculty of Management Studies and Commerce of the University of Jaffna, Sri Lanka. IJABF is rated “C” in a ranking made by the Australian Business Deans Council (ABDC). IJABF is also available on Sri Lanka Journals Online (SLJOL), National Science Foundation (November 21 2018 to November 20 2021).
  • Editorial Board Member, Management Decision which is published by Emerald (2019 to date)
  • Editorial Board Member, LBS Journal of Management & Research which is published by Emerald (2023 to date)
  • Editorial Board Member, Review of Business, which is published by Tobin College of Business, St. John’s University, New York, USA (2019/2021)
  • Reviewer: Journals
  • Journal of Behavioural and Experimental Finance (Elsevier)
  • Botswana Journal of Business, University of Botswana (University of Botswana)
  • International Journal of Business and Globalisation (IJBG) (Inderscience)
  • Reviewer of the Global Business Review (SAGE)
  • Journal of Advances in Management Research (Emerald)
  • Management Decision (Emerald)
  • Sustainability Accounting, Management and Policy Journal (Emerald)
  • Cogent Social Sciences (Taylor & Francis)
  • International Journal of Services, Economics and Management (Inderscience)
  • Journal of Business and Socio-economic Development (Emerald)
  • Asian Journal of Accounting Research (Emerald)
  • International Review of Financial Analysis (Elsevier)

Reviewer: National/International Conference

  • 2nd  International Undergraduate Finance Research Conference (IUFRC)  2022 (November 25, 2022), Sri Lanka Finance Association
  • 5th International Conference on Business Research (ICBR 2022) (December 01 2022), University of Mortuwa, Sri Lanka
  • 29th Annual Scientific Sessions 2022, Jaffna Science Association, Jaffna, Sri Lanka
  • 6th Interdisciplinary Conference of Management Researchers (ICMR) 2021 (December 6-7, 2021), Faculty of Management Studies, Sabaragamuwa University of Sri Lanka
  • International Conference on Business Research – 2021 (December 03, 2021), University of Moratuwa Sri Lanka
  • 2nd International Conference on Accounting, Auditing and Finance (ICAAF 2022) (July 29-31, 2022), School of Management, Zhejiang University, China- UWA Business School, The University of Western Australia, Australia
  • 1st Undergraduate Finance Research Conference (IUFRC) -2021, Promoting and Empowering Young Researchers in Finance (October 15, 2021). Sri Lanka Finance Association, Sri Lanka
  • Vavuniya Campus International Research Symposium 2021 Human Empowerment through Research Symposium (October 15, 2021). University of Vavuniya, Sri Lanka.
  • Wayamba International Conference, Extending Frontiers Towards Sustainable Development Goals (August 24-25, 2018). Wayamba University of Sri Lanka.
  • 2nd International Research Symposium, Emerging Technologies for an Innovative Green Economy (January 25 to 26, 2018). Uva Wellassa University, Sri Lanka.
  • 8th Annual International Conference on Accounting and Finance (July 23-24, 2018), Hotel Fort Canning, Singapore
  • 20th International Conference on Accounting and Finance (March 22-23, 2018), River View Hotel Singapore, Singapore
  • International Conference on Business, Entrepreneurship and Economics (April 09-11, 2018), Dubai UAE
  • 4th International Conference on Contemporary Management, Inspiring pledge for Sustainability over Challenge (July 25-26, 2017). Faculty of Management Studies & Commerce, University of Jaffna, Sri Lanka.
  • 3rd International Conference on Contemporary Management, Critical Solutions for Contemporary Management (June 28-29, 2017). Faculty of Management Studies and Commerce, University of Jaffna, Sri Lanka.
  • Annual Research Conference-2010 (November 15, 2010), University of Jaffna Sri Lanka.