Innovative Journal of Business and Management http://innovativejournal.in/index.php/ijbm <h3>Focus and Scope</h3> <p><strong>Innovative Journal of Business and Mangement [IJBM] </strong>is a bimonthly, an international, refereed journal published with the aim to provide an online publishing platform for the academia, management researchers, and management students to publish their original works. <strong>IJBM</strong> focuses on publishing scholarly articles from the areas of management, management principles, recent inventions in management, company management, financial management, human resources, accounting, marketing, operations management, human resource management, statistics, international business, information technology, environment, risk management, globalization and related areas. Asian journal of management research seeks original manuscripts that identify, extend, unify, test or apply scientific and multi-disciplinary knowledge concerned to the management field.</p> <p><strong>Key Features </strong></p> <ul> <li class="show">IJBM aiming to bring out research in management research with wider scope.</li> <li class="show">Emphasizes to bring out research articles that seek to uncover the science underlying technological advances.</li> <li class="show">Aims to cover all major works related to management domain.</li> <li class="show">Offering rapid review and publication, mostly the submitted papers will be published.</li> <li class="show">Online availability throughout the year enabling the user to download articles.</li> </ul> <p><strong>Frequency of publication</strong></p> <p>IJBM is published as <strong><em>monthly</em></strong> journal with 12 issues per year. Special editions are also planned subjected to the scope and need. Currently IJBM is also publishing peer reviewed papers of International and National level conferences conducted by various research and academic institutions.</p> en-US <p><strong><span style="text-decoration: underline;">COPYRIGHT AGREEMENT AND AUTHORSHIP RESPONSIBILITY</span></strong></p><p><strong> </strong></p><p>All paper submissions must carry the following duly signed by all the authors:</p><p>“I certify that I have participated sufficiently in the conception and design of this work and the analysis of the data (wherever applicable), as well as the writing of the manuscript, to take public responsibility for it. I believe the manuscript represents valid work. I have reviewed the final version of the manuscript and approve it for publication. Neither has the manuscript nor one with substantially similar content under my authorship been published nor is being considered for publication elsewhere, except as described in an attachment. Furthermore I attest that I shall produce the data upon which the manuscript is based for examination by the editors or their assignees, if requested.”</p> ijbmeditor2011@gmail.com (business and management) ijbmeditor2011@gmail.com (management journal) Sat, 23 Mar 2019 08:19:51 +0000 OJS 3.1.1.2 http://blogs.law.harvard.edu/tech/rss 60 DISCUSS ON PRINCIPLES SUITABLE IN ACCOUNTING http://innovativejournal.in/index.php/ijbm/article/view/2484 <p>The principle of conformity is one of the seven principles set out in VAS No.1. However, in the view of building a standard system of IASB and FASB, this principle is not applied. The current Vietnamese standards system is basically based on the standard system issued by IASC / IASB, and in addition to VAS No.1, other standards do not apply the appropriate principle.</p> Dr. DuongThi Quynh Lien* ##submission.copyrightStatement## http://innovativejournal.in/index.php/ijbm/article/view/2484 Sat, 23 Mar 2019 00:00:00 +0000 Capital Adequacy and Performance: A study of Licensed Commercial Banks in Sri Lanka http://innovativejournal.in/index.php/ijbm/article/view/2490 <p>Banks and financial institutions are special components of a healthy and wealthy financial system of the country. Banks are generally subject to minimum capital requirements based on an international set of capital standards, known as the Basel Accords. Therefore the present study an attempt to analysis the capital adequacy and performance of Licensed Commercial Banks (LCB) in Sri Lanka. For the study purpose all LCB’s data were drawn for the period of 1998 to 2016. In the light of the findings of this study, the study concludes that, the casual relationship between capital adequacy and performance of licensed commercial banks is statistically insignificant. This implies that performance in terms of return on assets is not majorly influenced by capital adequacy. It means that the various efforts by the monetary authority to review often times the capital base of the banking sector to maintain the sound capital base. Further, the study is in line with the Buffer Theory of capital adequacy which explains the reason why some of these banks in spite of their huge capital base run at loss. Functionally, adequate capital is regarded as the amount of capital that can effectively discharge the primary function of preventing bank failures by absorbing losses.</p> Tharshiga.P*, Subramaniam.VA, Anadasayanan.S ##submission.copyrightStatement## http://innovativejournal.in/index.php/ijbm/article/view/2490 Tue, 26 Mar 2019 00:00:00 +0000