International Journal of Accounting and Business Finance

The International Journal of Accounting and Business Finance is published by the Faculty of Management Studies and Finance, University of Jaffna, Sri Lanka. It aims to publish high quality, original papers of a theoretical and empirical nature that analyze issues related to accounting and finance and economics. IJABF will provide a forum for presenting the views of academics, researchers, practicing managers, and other professionals all over the world, on different accounting, finance, and economic issues of contemporary relevance.