Department of Accountancy, Faculty of Business Studies and Finance, Wayamba University of Sri Lanka, Kuliyapitiya. 60200
Dr. WADKJ Wanigasekara
Senior Lecturer – Grade I
Academic Qualifications
Ph.D., Finance, University of Kelaniya
MBA, Wayamba University of Sri Lanka
B.B.Mgt. (Accountancy) Special, University of Kelaniya
Administrative contributions
Head, Department of Accountancy (2012-2015)
Academic Career Guidance Advisor, Faculty of Business Studies & Finance (2011-2014)
Teaching Interests
Financial Management
Strategic Finance
Advanced Accounting Theory
Financial Statement Analysis
Research Methodology
Research Interests
Intellectual Capital
Knowledge Management
Value Creation
Capital Structure
Dividend policy
Corporate Governance
Sustainability reporting
Integrated reporting
Working Capital Management
Financial Literacy
Human Resource Accounting
Research Publications
Indexed Journal Papers
Wanigasekara, W.A.D.K.J., Weligamage, S.S. and Karunarathne, W.V.A.D., “Bridging Intellectual Capital and Knowledge Management through Knowledge: A Review”, Journal of Business Studies, Volume 08 Issue 01 (June 2021)
International Refereed Journals & International Conference Proceedings
Wanigasekara, W.A.D.K.J., Deshika, N.P.T., Human Capital Efficiency and Employee Productivity: A Comparative Analysis of the Manufacturing Sector vs. Service Sector Public Listed Companies in Sri Lanka. International Conference on Business Management. 10th – 11th December 2020
Sarangi, I.W.M.S., Samarakoon, S.M.R.K., & Wanigasekara, W.A.D.K.J., Effect of Mergers and Acquisitions on Stock Returns Evidence from a Frontier Market. International Conference on Business Management. 10th – 11th December 2020
Wanigasekara W.A.D.K.J., Weligamage S.S., and Karunarathne W.V.A.D., “Measuring Value creation: Financial Value drivers vs. Non-financial Value Drivers”, 10th International Conference on Business and Information (ICBI – 2019), ISSN 2465-6399, University of Kelaniya
Senevirathne W.A.R. and Jayendrika W.A.D.K., “Impact of business owners’ perceived financial literacy on Financial well-being of micro-enterprises in Sri Lanka”, Proceedings of 2nd Wayamba International Conference (Winc -2016) ISBN 978-955-4079-53-9, Wayamba University of Sri Lanka
Jayendrika W.A.D.K. and Priyadarshani G.K.N., “Dose the impact of liquidity and leverage on dividend policy vary with the sector?”, Proceedings of 2nd Wayamba International Conference (Winc -2016) ISBN 978-955-4079-53-9, Wayamba University of Sri Lanka
Jayendrika W.A.D.K. and Wijesinghe B.A.C.H., “Determinants of leverage: Industrial sector effects”, Proceedings of 2nd Wayamba International Conference (Winc -2016) ISBN 978-955-4079-53-9, Wayamba University of Sri Lanka
Samarakoon S.M.R.K., Priyadarshanie W.A.N. and Jayendrika W.A.D.K., “Corporate Governance and Firm Value: Evidence from Colombo Stock Exchange”, Proceedings of 3rd International Research Symposium (IRSYRUSL -2015) ISSN 2235-9710, Rajarata University of Sri Lanka
Priyadarshani G.K.N. and Jayendrika W.A.D.K., “Impact of dividend policy on share price volatility of companies listed in Colombo Stock Exchange” Proceedings of 3rd International Research Symposium (IRSYRUSL -2015) ISSN 2235-9710, Rajarata University of Sri Lanka
Ranjani R.P.C. and Jayendrika W.A.D.K., “The Impact of Intellectual Capital and Its Components on Firms’ Market Value: A Comparative Study based on Manufacturing and Service Sector in Sri Lanka”, International Conference on Business & Information (ICBI 2011), ISBN 978-955-9044-95-6, University of Kelaniya, Sri Lanka
Ranjani R.P.C. and Jayendrika W.A.D.K., “The Effect of Intellectual Capital on Firms’ Financial Performance: A Comparative Study”, International Research Conference on Management and Finance (IRCMF 2011) ISBN 978-955-9021-79-7, University of Colombo, Sri Lanka
Local Refereed Journals & Local Conference Proceedings
Local Refereed Journals
Perera, L.T.D., Wanigasekara, W.A.D.K.J. and Priyadarshani, G.K.N. “Does Board Characteristics Affects Corporate Financial Leverage? Evidence from Non-financial Companies Listed in Colombo Stock Exchange, Wayamba Journal of Management, Volume 12, Issue 01 (June – 2021), ISSN 2012-6182.
Wanigasekara, W.A.D.K.J. and Mendis, M.O.S., “Relationship between Employee Productivity and Firm’s Profitability from Shareholders’ and Firm’s Perspectives: A Comparative Study”, Sri Lankan Journal of Business Studies & Finance, Volume 01, Issue 01 (March – 2021), ISSN 2756-9381
Kulathunga, L.C.M.K., Wanigasekara, W.A.D.K.J. and Mendis, M.O.S., “Effect of job design on task performance of engineers of public utility sector organizations in North-Western province, Sri Lanka, Wayamba Journal of Management, Volume 12, Issue 02 (December – 2021), ISSN 2012-6182
Athukorala H.T., Wanigasekara W.A.D.K.J. and Uluwatte K., “Factors Influence on Quality of The Integrated Reporting Framework: With Special Reference to Listed Companies in Colombo Stock Exchange”, Journal of Accountancy and Finance, Volume 07, Issue 02 (December – 2020), ISSN 2386-1444
Wanigasekara, W.A.D.K.J., Weligamage, S.S. and Karunarathne, W.V.A.D., “Shareholder Value Creation Vs. Stakeholder Value Creation: A Review”, Journal of Accountancy and Finance, Volume 07, Issue 02 (December – 2020), ISSN 2386-1444
Wanigasekara, W.A.D.K.J., Weligamage, S.S. and Karunarathne, W.V.A.D., “Shareholder Value Creation Vs. Stakeholder Value Creation: A Review”, Journal of Accountancy and Finance, Volume 07, Issue 02 (December – 2020), ISSN 2386-1444
Wanigasekara W.A.D.K.J., Weligamage S.S. and Karunarathne W.V.A.D., “Measuring Value Creation: Combination of Financial Value Drivers and Non-Financial Value Drivers: A Literature Review”, Journal of Accountancy and Finance, Volume 06, Issue 01 (July – 2019), ISSN 2386-1444
Wanigasekara W.A.D.K.J., “VAIC TM as the most noticeable measuring tool for intellectual capital: A review”, Journal of Accountancy and Finance, Volume 03, Issue 02 (December-2016), ISSN 2386-1444
Wanigasekara W.A.D.K.J., “The Intellectual Capital; A literature review”, Journal of Accountancy and Finance, Volume 02, Issue 01 (July-2016), ISSN 2386-1444
Senevirathne W.A.R. and Jayendrika W.A.D.K., “Impact of financial socialization agents towards financial literacy among young micro-business entrepreneurs in Colombo district in Sri Lanka”, Journal of Accountancy and Finance, Volume 02, Issue 02 (December-2015), ISSN 2386-1444
Senevirathne W.A.R. and Jayendrika W.A.D.K., “The analysis of factors that influence on financial exclusion in Sri Lankan banking sector”, Journal of Accountancy and Finance, Volume 02, Issue 01 (July-2015), ISSN 2386-1444
Jayendrika W.A.D.K. and Wijesinghe B.A.C.H., “A Comparative Study on the Impact of Financial Leverage on Shareholders’ Return”, Journal of Accountancy and Finance, Volume 01, Issue 02 (December-2014), ISSN 2386-1444
Jayendrika W.A.D.K., Priyadarshanie W.A.N. and Samarakoon S.M.R.K., “The Impact of corporate governance on firm’s Financial Performance”, Journal of Accountancy and Finance, Volume 01, Issue 02 (December-2014), ISSN 2386-1444
Jayendrika W.A.D.K., “Components of Intellectual Capital and Shareholders’ Return: A Comparative Study”, Journal of Accountancy and Finance, Volume 01, Issue 01 (July-2014), ISSN 2386-1444
Local Conference Proceedings
Divyanjalee, P.D.M., and Wanigasekara, W.A.D.K.J, “Effect of board characteristics on sustainability reporting: evidence from listed manufacturing companies in Sri Lanka”, Proceedings of 3rd Annual Research Symposium in Management (ARSYM 2020), ISSN 2579-1648, Wayamba University of Sri Lanka
Abeyweera, U.G.S.M., and Wanigasekara, W.A.D.K.J, “Intellectual capital and firms’ profitability: a comparative study in Colombo stock exchange”, Proceedings of 3rd Annual Research Symposium in Management (ARSYM 2020), ISSN 2579-1648, Wayamba University of Sri Lanka
Senanayake, D. B. A. & Wanigasekara, W. A. D. K. J., The effect of interest rate fluctuations on the profitability of commercial banks in Sri Lanka. Proceeding of Symposium of Accountancy and Finance Researches. 10th November 2020.
Bandara, M. A. B. S. L. A. & Wanigasekara, W. A. D. K. J., Impact of Board Structure on Capital Structure: Empirical Evidence from Staple Industry in Sri Lanka. Proceeding of Symposium of Accountancy and Finance Researches. 10th November 2020.
Herath, C. H. H. K. I. P. & Wanigasekara, W. A. D. K. J., The Impact of Corporate Social Responsibility on Firm Value: Evidence from Listed Companies in Sri Lanka. Proceeding of Symposium of Accountancy and Finance Researches. 10th November 2020.
Buddhika, H. P. A. & Wanigasekara, W. A. D. K. J., Cash Flows and Performance of Manufacturing Companies Listed in Colombo Stock Exchange. Proceeding of Symposium of Accountancy and Finance Researches. 10th November 2020.
Wanigasekara W.A.D.K.J., “Exploring the Strategic Impact of Intellectual Capital and Knowledge Management on Value creation”, 1st Research Colloquium – 2019 for MPhil/PhD students, University of Kelaniya
Jayathissa K.M.G.M.D.N. and Wanigasekara W.A.D.K.J., “The Effect of Accounting Practices on Financial Performance of SMEs in Kurunegala District”, 4th Symposium of Accounting and Finance Researches (SACFIRE -2018), ISSN: 2579-1737, Wayamba University of Sri Lanka
Peiris K.D.U. and Wanigasekara W.A.D.K.J., “The Impact of Client awareness of Micro Finance on Human Well-being in Chilaw Division”, 4th Symposium of Accounting and Finance Researches (SACFIRE -2018), ISSN: 2579-1737, Wayamba University of Sri Lanka
Fernando W.A.V.S. and Wanigasekara W.A.D.K.J., “The Impact of Macro Economic Variables on Firm’s Financial performance of manufacturing industry in Sri Lanka”, 4th Symposium of Accounting and Finance Researches (SACFIRE -2018), ISSN: 2579-1737, Wayamba University of Sri Lanka
Wathsala R.D.L. and Wanigasekara W.A.D.K.J., “Impact of Dividend Policy on the Share price of Beverage, Food and Tobacco Companies listed in Colombo Stock Exchange”, 4th Symposium of Accounting and Finance Researches (SACFIRE -2018), ISSN: 2579-1737, Wayamba University of Sri Lanka
Ariyarathna S.A.D.S. and Wanigasekara W.A.D.K.J., “The Impact of Exchange Rate Changes to the Share Prices of Listed Companies in Sri Lanka: A Comparative Study”, 4th Symposium of Accounting and Finance Researches (SACFIRE -2018), ISSN: 2579-1737, Wayamba University of Sri Lanka
Bogamuwa M.M.S.K.B. and Wanigasekara W.A.D.K.J., “Analysis of Individual Tax Payers’ Attitudes towards the Payment of Taxes in Kurunegala District”, Proceedings of 1st Annual Research Symposium in Management (ARSYM 2017), ISSN 2579-1648, Wayamba University of Sri Lanka
Hewapathage B.D. and Wanigasekara W.A.D.K.J., “Working Capital Management Policy and Firm Value of Listed Beverage, Food and Tobacco Companies in Sri Lanka”, Proceedings of 1st Annual Research Symposium in Management (ARSYM 2017), ISSN 2579-1648, Wayamba University of Sri Lanka
Priyadarshani T.M.D. and Wanigasekara W.A.D.K.J., “Financial Leverage and Firm’s Growth: Sri Lankan Evidence”, 3rd Symposium of Accounting and Finance Researches (SACFIRE -2017), ISSN: 2579-1737, Wayamba University of Sri Lanka
Senanayaka D.M.Y.M. and Wanigasekara W.A.D.K.J., “Factors Affecting to Sri Lankan Undergraduate’s Intention of Internship Programme in Accounting”, 3rd Symposium of Accounting and Finance Researches (SACFIRE -2017), ISSN: 2579-1737, Wayamba University of Sri Lanka
Abdullah M.M. and Wanigasekara W.A.D.K.J., “The Effect of the Capital Structure on Share Price of the Corporate Plantation Sector in Sri Lanka”, 3rd Symposium of Accounting and Finance Researches (SACFIRE -2017), ISSN: 2579-1737, Wayamba University of Sri Lanka
Wicramasinghe W.M.T.A. and Wanigasekara W.A.D.K.J., “The Impact of Mergers and Acquisition on Financial Performance of Public Listed Companies in Sri Lanka”, 3rd Symposium of Accounting and Finance Researches (SACFIRE -2017), ISSN: 2579-1737, Wayamba University of Sri Lanka
Senevirathne, W.A.R., Gamini, L.P.S., and Jayendrika W.A.D.K., Sustaining Micro Enterprises of Women Entrepreneurs through Financial Literacy, Annual Research Session of the Open University of Sri Lanka, 17-18 November 2016.
Fernando N.D.H. and Jayendrika W.A.D.K., “The Impact of Financial Literacy on Financial Perfromance of Small and Medium Enterprises in Puttlam District”, 2nd Symposium of Accounting and Finance Researches (SACFIRE -2016), Wayamba University of Sri Lanka
Edirisooriya I.W. and Jayendrika W.A.D.K., “Issues in Corporate Governance Model in Sri Lanka”, 2nd Symposium of Accounting and Finance Researches (SACFIRE -2016), Wayamba University of Sri Lanka
Weerakoon H.M.C.S. and Jayendrika W.A.D.K., “The Association between Sustainability Reporting and Financial Performance of Listed Banking, Finance and Insurance Companies in Sri Lanka”, 2nd Symposium of Accounting and Finance Researches (SACFIRE -2016), Wayamba University of Sri Lanka
Senevirathne W.A.R. and Jayendrika W.A.D.K., “Financial Literacy and Success of Micro Business: Evidence from Small Enterprises in Sri Lanka”, Proceedings of the 1st Intra-disciplinary Conference of Management Researchers (ICMR 2016), Sabaragamuwa University of Sri Lanka
Mendis A.L.C. and Jayendrika W.A.D.K., “The Impact of Firm’s Investment Opportunities on its Dividend Policy: A Study of Colombo Stock Exchange in Sri Lanka”, 1st Symposium of Accounting and Finance Researches (SACFIRE -2015), Wayamba University of Sri Lanka
Nadeesha D.L.D.R. and Jayendrika W.A.D.K., “Effect of Working Capital Policy and Liquidity on Profitability: Evidence from Listed Manufacturing Companies in Sri Lanka”, 1st Symposium of Accounting and Finance Researches (SACFIRE -2015), Wayamba University of Sri Lanka
Amaraweera I.A.S.M. and Jayendrika W.A.D.K., “The Impact of Capital Structure on Firm Value: Evidence from Manufacturing Sector Companies in Sri Lanka” 1st Symposium of Accounting and Finance Researches (SACFIRE -2015), Wayamba University of Sri Lanka