Mrs. WADKJ Wanigasekara

kaushalya@wyb.ac.lk
0714461107
Department of Accountancy, Faculty of Business Studies and Finance, Wayamba University of Sri Lanka, Kuliyapitiya. 60200

Mrs. WADKJ Wanigasekara

Senior Lecturer – Grade I

Academic Qualifications

  • Reading for Ph.D. in 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

International Refereed Journals & International Conference Proceedings

  1. 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
  2. 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
  3. 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
  4. 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
  5. 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
  6. 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
  7. 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
  8. 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
  9. 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
  10. 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
  1. T. D. Perera, W. A. D. K. J. Wanigasekara and G. K. N. Priyadarshani, “Does Board Characteristics Affect Corporate Financial Leverage? Evidence from Non-financial Companies Listed in Colombo Stock Exchange”,  Wayamba Journal of Management, Volume 12, Issue 01, (June – 2021)
  2. 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
  3. 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
  4. 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
  5. 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
  6. 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
  7. 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
  8. 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
  9. 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
  10. 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
  1. 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
  2. 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
  3. 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.
  4. 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.
  5. 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.
  6. 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.
  7. 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
  8. 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
  9. 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
  10. 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
  11. 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
  12. 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
  13. 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
  14. 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
  15. 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
  16. 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
  17. 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
  18. 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
  19. 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.
  20. 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
  21. 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
  22. 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
  23. 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
  24. 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
  25. 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
  26. 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