UWU Conference Proceedings - UWUCP

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Cashless Economy in Tamil Nadu: Problems and Prospects
(Uva Wellassa University of Sri Lanka, 2019) Menaka, B.; Seethal, K.
Cashless economy is an economy where financial transactions are conducted online. There is no involvement of cash in a cashless economy. Digital currencies such as bitcoin can be used for conducting cashless transaction. Electronic payment has become more popular with the arrival of intermediaries such as Paypal and digital Wallet systems. The fund transfer between banks can be easily made through net banking. As per the current Indian scenario most of the urban people have shifted to cashless transaction with the easy accessibility of computer and networks. As far as rural people are concerned the level of involvement in cashless transaction is still low because of the inaccessibility to technology. The payments in a Cashless economy are made through various modes like mobile banking, Debit Card, Credit Card, Google Pay and PAYTM. The paper discusses the various cashless payment modes, benefits and challenges of cashless economy and the awareness level towards cashless transaction modes. The researcher has used convenience sampling method for selecting 100 respondents from rural and urban areas of Tamil Nadu using a google survey. The result shows that awareness level of individuals regarding cashless transaction significantly differs with respect to age, gender and education.
Cost and Benefits Analysis for the Expansion of Water Supply Scheme in Bibile
(Uva Wellassa University of Sri Lanka, 2019) Sabri, I.L.M.
The existing Bibile water supply schemes are insufficient to serve entire public living in Bibile. Therefore, it is essential to expand the existing scheme to serve about 40,000 public lives in Bibile. This study area consists of 31 out of 40 Grama Niladari Divisions of Bibile Divisional Secretariat Division (DSD). The main objective of this study is to analysis cost and benefits form the expansion of water supply scheme in Bibile to find the financial source for implementation. The primary data for this study were collected by the Interviews, questionnaire and provided information by National Water Supply and Drainage Board (NWSDB), Divisional Medical officer of Health, DSD office and GN’s of relevant GND’s. Initially the detailed design was done and the total cost estimate (TCE) for the expansion of existing scheme was estimated according to the year 2017 rates of NWSDB. The construction period was decided as three years. Operation and Maintenance (O&M) cost of project was estimated for the period of design life of scheme. Finally, Net Present Value (NPV) and Internal Rate of Return (IRR) were calculated separately for the discounting rate from 5% to 10%. The TCE amount was estimated as 2, 749.8 million Sri Lankan Rupees for expansions. During the design life of the scheme, the annual O&M cost is in year 2020 is 28.8 million and in year 2040 is 133.8 million and Annual revenue and benefits due to the expansion of scheme in year 2020 is 207.9 million and in year 2040 is 697.6 million respectively. As per the cost benefit analysis for loan payback period of 20 years with the Grace period of 3 years, the project is operationally viable financial to obtain a loan or any other financial assistance to implement the proposed scheme since the NPV is positive up to 8% of discounting rate. It is proposed to obtain 2,750 million of financial assistance within the 8 % of discounting rate from suitable donor agency to implement the project. The coverage of water supply will be increased due to the expansion of existing scheme from 22.5 % to 84 % in this study area.
Impact of Cash Conversion Cycle on Firms’ Profitability (Special Reference to Listed Beverage Food and Tobacco Companies in Colombo Stock Exchange)
(Uva Wellassa University of Sri Lanka, 2019) Keerthiratne, K.G.C.B.P.; Gunaratne, Y.M.C.; Deyshappriya, N.P.R.; Yapa, U.A.S.
The Cash conversion cycle, where the decisions about investments in accounts receivable and inventories and about acceptance of credit from suppliers. It is one of the most generally utilized estimations to evaluate the risks and returns associated with liquidity management. Every corporate organization is extremely concerned about how to sustain and improve profitability, hence they have to keep an eye on the factors affecting profitability such as inventory management, accounts receivables and also accounts payables. Consequently, the main purpose of the study is to identify the impact of CCC on firm’s profitability with reference to the Beverage Food and Tobacco industry. The study is concerned about evaluating how CCC impact on the profitability of Beverage Food and Tobacco sector companies listed in CSE in Sri Lanka. The profitability was measured in terms of Return on Equity (ROE) and Return on Assets (ROA). The CCC was determined by Inventory Conversion Period (ICP), Receivable Conversion Period (RCP), and Payable Conversion Period (PCP). The study covering a sample of 14 Beverage Food and Tobacco companies and data were collected by concerning the time period from 2009 to 2017. Correlation statistical techniques and Panel data regression were used to analyze the relationship and impact the between CCC and the firm’s profitability. Results revealed that ICP has a negative relationship and significant impact on the firm’s profitability. Further RCP and PCP are positively impacted on ROE and ROA. Finally, overall CCC negatively correlated with the firm’s profitability and has a significant impact on firm’s profitability. Therefore, the study suggested that managers can create value for their shareholders by reducing the number of days of overall cash conversion cycle to a reasonable minimum.
Impact of Cash Conversion Cycle on Firm’s Profitability: With Special Reference to Beverage Food and Tobacco Sector
(Uva Wellassa University of Sri Lanka, 2019) Hashini, A.M.C.
Cash Conversion Cycle (CCC) is the most widely used evaluation method to measure the risks and returns associated with liquidity management and profitability. Therefore, the main purpose of the study is to identify the impact of CCC on profitability selected companies in Sri Lanka. The profitability of companies was measured in terms of Return on Equity (ROE) and Return on Assets (ROA) and the CCC was measured by Inventory Conversion Period (ICP), Debtor Conversion Period (DCP), and Payable Conversion Period (PCP) taking into account the financial data for two years period from 2015 to 2016. According to the findings of the regression, ICP shows the impact on profitability of firms (ROE: β = .072, P = .000, ROA: 001, P = .000). The results indicated that if ICP increase, from one day ROE and ROA increased by 0.072 and .001 when other variables are constant. DCP also have impact on profitability (ROE: β =126.377, P = .000, ROA: β = 0.124, P = .021). That indicates that if DCP increase, from one day ROE and ROA increase by 126.377 and 0.124 when other variables are constant. PCP also have impact on profitability (ROE: β = -243.843, P = .039, ROA: β = -1.605, P = .046). In turn if the PCP decrease, from one day ROE and ROA decrease by -243.843 and -1.605 to the extent other variables are constant. By considering the results revealed that ICP and DCP has positive strong relationship with the profitability. Further the study found that the PCP are negatively affected to the ROE and ROA. According the study reveals that CCC negatively correlated with the profitability and CCC has significant impact on profitability. These results suggested that managers can create value for their shareholders by reducing the number of days of account receivables and inventories to a reasonable extend.
Impact of Corporate Social Responsibility Disclosures on Institutional Ownership of the Highest Turnover Non-Financial Companies in Sri Lanka.
(Uva Wellassa University of Sri Lanka, 2019) Koswaththa, H.N.; Gunaratne, Y.M.C.; Deyshappriya, N.P.R.
Corporate Social Responsibility (CSR) is a vital source for organizations to increase their social reputation in the competitive markets. Organizations actively participate to disclose their CSR activities through annual reports in order to make an overall picture of the organizations’ social value creation process. Institutional Owners (IO) are one of dominant party who has high investment portfolios. However, there is no consensus in the literature about the impact of CSR Disclosures (CSRD) on IO in Sri Lankan context. There for this study examines the impact of CSRD on IO of the highest turnover nonfinancial companies in Sri Lanka. Data were collected from annual reports of 25 listed non-financial companies which are categorized under LMD 100 in Sri Lankan Business Magazine (SBM) over the period from 2011-2017 based on annual turnover. CSRD measured through a grading procedure under 67 disclosure items and IO indicated through number of shares owned by institutional owners. As control variables, firm leverage and firm size used. Descriptive statistics, correlation analysis and random effect regression model of panel data analysis were used for the statistical analysis. The finding of this study revealed that there is a significant and positive relationship between CSRD and IO. Furthermore, CSRD significantly and positively impact on IO. Firm leverage negatively impacts on IO while firm size positively impact on IO. In conclusion, it is confirmed that, when non-financial companies engage with effective CSR disclosure procedure, institutional investors tend to invest in those companies with the feeling of less risky investment. The findings of this research will be crucial to the non-financial companies in Sri Lanka to enhance the disclosing procedure of CSR in order to gain more institutional investors’ attraction and results also will provide guidance for organizations which are engaging with poor CSR disclosures.
The Impact of Corporate Social Responsibility on Competitiveness of SMEs in Sri Lanka: Special Reference to Gampaha District
(Uva Wellassa University of Sri Lanka, 2019) Abeygunawardhana, A.G.C.; Ranasinghe, J.P.R.C.; Fernando, A.G.N.K.
Corporate Social Responsibilities (CSR) has become an important strategy for gaining competitive advantage. Small and Medium Enterprise (SME) sector is playing a major role especially in a developing economy like Sri Lanka and trend to fail due to various reasons like lack of competitive Strategies. Therefore, it is necessary to identify how significantly the CSR influence on the competitiveness of the SMEs. The primary objective of the research is; “to investigate the impact of CSR on competitiveness of SMEs in Sri Lanka”. The secondary objectives were “to investigate the relationship between each factor of CSR and competitiveness of the SMEs in Sri Lanka” and “to identify the most influential factor of CSR on competitiveness of the SMEs in Sri Lanka”. A self-administered questionnaire was fielded to collect primary data over a conveniently drawn sample of 100 respondents who were the owners and the managers of SMEs. Descriptive statistics, correlation coefficient and regression analysis techniques were used to analyze the data. According to the findings social oriented CSR activities has the most significant impact on the competitiveness of the SMEs and environment oriented CSR activities has the least impact. Therefore the SME owners and manager should carry out CSR program to increase the impact of all these factors majorly social oriented CSR activities. Because it gives a strong significance. Since all four factors have a positive impact towards the competitiveness of the SMEs, by improving the impact of them will affect positively to the enterprise to gain long term competitive advantages.
Impact of Credit Risk Management on Financial Performance of Licensed Commercial Banks and Licensed Specialized Banks in Sri Lanka
(Uva Wellassa University of Sri Lanka, 2019) Gamage, H.L.; Gunaratne, Y.M.C.; Jayasundara, J.M.P.V.K.; Deyshapriya, N.P.R.
Credit risk management of banking sector has become more a crucial aspect of financial system, since it has been facing difficulties over the years. It refers a situation where the borrower has failed to repay loan or interests when they are due. Hence this study analyzed the impact of credit risk management on financial performance of licensed commercial banks and specialized banks in Sri Lanka. And the study further attempts to examine nature of aforementioned relationship based on banking soundness index indicators CAMEL (Capital adequacy, Assets quality, Management efficiency, Earnings and Liquidity). Return on Equity, Net Interest Margin and Earnings per Share used as the measurements of financial performance. Bank size considered as a control variable. Data were collected from 12 commercial banks and 3 specialized banks out of 32 banks in Sri Lanka. The key data source is the audited annual financial statements of selected banks over the 7 years (2011-2017). Pearson correlation and random effect panel regression model were employed to analyze the data. The results revealed that Capital adequacy and Asset quality have negative insignificant impact on financial performance while Loan to Deposit has negative and significant impact on financial performance. In contrast, Management efficiency and Earnings have positive significant impact on financial performance of LCBs & LSBs in Sri Lanka. Therefore, this study suggests that CAMEL model can be used as a proxy for credit risk management and conclude that credit risk still remains a major predictor of the performance of banks in Sri Lanka. The study recommended that banks should initiate Basel III framework, hedge the risk, do the loan portfolio diversification and integrate proactive & reactive approaches to mitigate the credit risk as much as possible to earn high performance and to reduce the compliance risk as well.
Impact of Loan Portfolio Diversification on Performance of Commercial Banks in Sri Lanka
(Uva Wellassa University of Sri Lanka, 2019) Kumanayake, M.S.; Gunaratne, Y.M.C.; Deyshappriya, N.P.R.
Credit risk attached with commercial bank loans can be considered as one of the main risks which commercial banks face. Thus, commercial banks diversify their loan portfolio to enhance performance through mitigating the credit risk. Loan portfolio diversification refers to providing loans to different sectors without concentrating on a particular sector. However, there is no consensus in the literature about the link between loan portfolio diversification and performance of commercial banks. Therefore this study examines the impact of loan portfolio diversification on performance of commercial banks in Sri Lanka. Hirschman Herfindahl Index was used to measure the loan portfolio diversification while performance measured by the CAMEL model. The Interest Rate Spread and Bank size were considered as the control variables. The sample consists of ten licensed commercial banks including six systemically important commercial banks in Sri Lanka out of 25 licensed commercial banks and the sample period spans for ten years from 2008 to 2017. The data were collected from published financial statements of sample companies and analyzed by using Pearson correlation coefficient and fixed effect panel regression model. The results revealed that there is a significant negative impact of loan portfolio diversification on performance of commercial banks. Further, both control variables-bank size and interest rate spread show a positive impact on performance of commercial banks. In conclusion, it is recommended that commercial banks should reduce their loan portfolio diversification as much as possible to increase the performance. The management should develop specific strategies on Loan Portfolio Diversification in order to improve the performance while paying high attention on loan portfolio position of the bank.
Impact of Microfinance Services on Growth of Micro Small and Medium Scale Enterprises (With Special Reference to Micro Small Medium Scale Enterprises in Kalutara District)
(Uva Wellassa University of Sri Lanka, 2019) Rathnayake, K.M.N.D.; Fernando, P. I. N.; Fernando, A.G.N.K.
Micro, Small and Medium Scale Enterprises (MSME) sector has been identified as an important strategic sector to create economic and societal sustainability in Sri Lanka. The sector is playing vital role in economic growth, regional development, employment generation and poverty reduction in emerging economy of Sri Lanka. The Micro Finance Institution (MFI) have been developed the variety of services to assist the financial and non- financial needs of the entrepreneurs including credit, saving, leasing, insurance facilities and training programs. The research developed to address knowledge gap which was raised from literature. Therefore objectives derived to explore the impact of microfinance services on growth of MSMEs and explore the impact of micro credit, micro savings, and training on growth of MSME. Further study explores the effect of mediator on growth of MSME through Microfinance services. Sample has been derived from Kalutara district and 100 numbers of respondents have been selected through the random sampling method. Primary data has been collected and administered through questionnaire. The data were analysed using descriptive analysis, correlation coefficient analysis, Regression analysis, Baron and Kenny mediator analysis method and Sobel test. The findings revealed the positive relationship between Microfinance services and growth of MSMEs. Mediator analysis and the Sobel test identified that experience level partially mediate the relationship between the microfinance services and growth of MSMEs. Study recommends to government implement different tax policies for this sector, increase the investment on infrastructure in rural areas and this enable MFIs to maintain lowest rate of interest, increase their outlets in rural areas and to deliver more effective on training programs in order to empower the MSMEs in Sri Lanka to achieve long term sustainability in Sri Lanka.
Integrated Reporting Disclosures: An Empirical Analysis
(Uva Wellassa University of Sri Lanka, 2019) Pathiraja, P.M.D.S.; Priyadarshanie, W.A.N.
Integrated Reporting has come to the financial reporting arena as a newly emerged concept which depicts the holistic view of an entity. IR is still diffusing among companies since it has not yet become a mandatory reporting requirement in most countries. Hence, entities voluntarily adopt IR for their reporting. Unavailability of regulation over adoption of IR induce companies to adopt IR in various scales and even various aspects. Thus, it is essential to investigate the level of IR adoption and which dimensions companies mostly concentrated as IR disclosures. Therefore this study focuses to investigate how well companies disclose IR elements in their integrated reports and the level of IR adoption in companies listed in Colombo Stock Exchange. Objectives of this study are to analyze the level of IR adoption and examine the disclosure dimensions in IR. All 48 companies which have adopted IR by 2015 were selected as the sample. Data were collected from year 2015 to year 2017. For this study, self-constructed scoring model and index were developed with the assistance of Integrated Reporting Framework articulated by International Integrated Reporting Council (IIRC). 31 items were included in the index under 8 dimensions such as organizational overviews and external environment, governance, business model, risk and opportunities, strategy & resource allocation, performance, outlook and basis of preparation & presentation. Kudar-Richardson 20 test was employed in order to ensure the reliability of the data set and it suggested that the items have relatively high internal consistency. The findings revealed that companies have moderately adopted IR for their reporting perspectives. Most reports highly demonstrate the elements of basis of preparation and presentation and performance of the entity. The total average scores for performance and basis of preparation and presentation are 0.902 and 0.907 respectively. Strategy & Resource allocation component is the lowest reported component in the integrated reports as its average total score is recorded as 0.59. All components other than Risk and Opportunities component have increasing trend over the period of 2015 to 2017. Reporters seemingly paid more attention to record items which are mandatory to report under the various regulatory frameworks and accounting standards. Hence, it is clear that voluntarily adoption of IR is still in lethargic situation in Sri Lanka. Findings of this research will beneficial for both IR adopted companies as well as non-adopted companies. The findings of this study provide an insight for companies to rethink whether their so called integrated reports really depicts the integrated aspects.
Mapping of the Maize Value Chain and Assessment of the Relationship Between the Buying Price and Farmer Loyalty towards the Buyer: A Study in Anuradhapura and Monaragala Districts
(Uva Wellassa University of Sri Lanka, 2019) Kiriveldeniya, K. K. A.; Rosairo, H.S.R.
Maize, the key ingredient of provender products receive a high demand from poultry feed producers. As a result, outgrower operating Agribusiness firms engaged in maize farming promote the maize cultivation while developing a loyal farmer group by helping them to mitigate limitations in production. Importance in identifying inefficiencies exist in this vertical integration is to reduce main affective factors by agribusiness firms for their long term sustainability. Therefore, the main objectives were to identify the nodes of the maize value chain, to assess the value addition at the upper stream nodes and to measure the farmer loyalty and success of adapting outgrower operations for a guaranteed supply. Convenience sampling and value chain analysis was adapted to map the value chain and to assess the value addition. Multistage cluster sampling was adapted to select a sample of 67 outgrower farmers. Farmer loyalty was assessed by adapting Farmer Loyalty Index and Spearman's correlation test was used to detect any relationship between a firm’s price and farmer loyalty. Results revealed that farmers access multiple inputs suppliers and their direct buyers could be a collector, stockist or even feed miller. Direct sales for outgrower operators and drying as a value addition enable farmers to obtain higher income from maize cultivation. Although majority showed a higher loyalty perception, outgrower operations was a less effective strategy of developing the farmer loyalty because they are highly sensitive to the net per kilo price. Due to lack of farmer assurance of direct sales with outgrower operator, outgrower farming has become a less effective business strategy in Sri Lanka. Therefore, conducting the outgrower operations with the collaboration of government while establishing responsible farmer organizations is more convenient to obtain positive outcome during buying back operations and to overcome the loopholes in national policy development especially in pricing.
Relationship between Earnings per Share and Share Price: Evidence from Listed Beverage Food and Tobacco Companies in Colombo Stock Exchange
(Uva Wellassa University of Sri Lanka, 2019) Lingesiya, K.
The purpose of the study is to examine the relationship between Earnings per Share (EPS) and share price of listed beverage food and tobacco companies in Colombo Stock Exchange. As per the availability of the data for the period of 5 years from 2012-2016, 18 companies were selected for the empirical analysis. Return on assets and firm size were considered as control variables on the relationship between EPS and share price. Ordinary Least Square analysis was performed to examine the relationship with the aid of STATA. Results of the study revealed that there is a significant positive relationship between EPS and share price of listed beverage food and tobacco companies and there is no significant relationship between control variables and share price. Outcome of the study may be useful to the potential investors to make their investment decision in the stock market. This study has conducted using only one independent variable, with the small number of sample companies. Therefore, this research can be developed in the future by enlarging the number of variables and sample.
Relationship between Macro Economic Variables and Share Prices (A Study on Colombo Stock Exchange)
(Uva Wellassa University of Sri Lanka, 2019) Dilhani, J.S. D.M. L.; Gunaratne, Y.M.C.; Deyshapriya, N.P.R.
This study was done with the aim of finding the relationship between All share price index of Colombo stock exchange of Sri Lanka and the macro economic variables. Therefore, the main purpose of this study is to identify the relationship between macroeconomic variables and share prices of Colombo stock exchange There have been 3 major macroeconomic variables under consideration namely, Interest rate – Colombo consumer price index, Exchange rate – US dollar rate and Inflation rate – three-month treasury bill rate. Monthly data has been collected and analysed in order to arrive at conclusions, which include a null hypothesis stating that above macroeconomic variables have no effect on the stock prices. This study is based on a multi regression model where there is more than one independent variable. The E-views software has been used for the analysis and to reveal all the hidden relationships. This study revealed that, all share price index has a strong relationship with exchange rate. These result is useful for potential investors, government and regulatory authorities, firms in the stock market.
A Study on SME’s Adoption of Internet Banking in Sri Lanka
(Uva Wellassa University of Sri Lanka, 2019) Weerakkody, W.M.M.G.N.U.; Kulathilake, C.J.P.; Fernando, A.G.N.K.
Internet banking activities came into existence as a result of the evolution of new technology and it allows the customers to undertake their banking activities even staying at home. In general it is a feature introduced by the banks to its customers to log into their individual registered domain account on bank website and do almost every transaction they do by visiting the bank. It is a good opportunity especially for the business owners of the country. Owners of Small and Medium Enterprises (SMEs) play a vital role in today’s business world. When making business decisions, owners’/managers’ characteristics are considerable and their adoption to e-commerce is significant. Hence, the current study investigate the SMEs adoption of internet banking in Sri Lanka. The researcher’s attempt is to identify the level of internet banking adoption by SMEs, the impact of perceived ease of use, perceived usefulness and attitude on internet banking adaptation and the most significant factor impact on internet banking adoption by SMEs. For the current investigation, all the consumers who use internet service in SMEs in Colombo District is used as the target population and 200 consumers (SME owners) are selected as the sample by using stratified sampling technique. Primary data was collected through a self-administered questionnaire. The collected data was analyzed using correlation analysis, regression and descriptive analysis methods. The findings of this study supports the previous findings on the similar area. The results of this study showed that there is a positive impact of perceived ease of use, perceived usefulness and attitude on internet banking adaptation. Further, it revealed that all factors are positively impact on internet banking adoption by SME’s while perceived usefulness showed the highest impact.
The Study on the Relationship between Dividend Payout and Firm Performance: With Special Reference to Listed Manufacturing Firms in Sri Lanka
(Uva Wellassa University of Sri Lanka, 2019) Jayathialaka, H.M.H.M.; Gunaratne, Y.M.C.; Deyshappriya, N.P.R.
Manufacturing industry plays a vital role in enhancing Gross Domestic Production of a country. Dividend is a distribution of firms’ gains among their shareholders and it may be in cash payments or by issuing of additional shares. Dividend pay-out directly related with firm performance of the manufacturing firms and therefore studying the relationship between dividend pay-out and firm performance is very essential for all internal and external parties of the industry. The purpose of this study is to identify the relationship between dividend pay-out and firm performance in Sri Lankan listed manufacturing firms. Moreover, the study attempts to examine the impact of dividend pay-out on firm performance in listed manufacturing firms in Sri Lanka. Data were collected from financial statements of 11 listed manufacturing firms in Colombo stock exchange over the period from 2011 to 2017. Analytical tools such as correlation and panel-data regression analysis were used for analyzing data along with descriptive statistics. Return on assets and return on equity were used as firm performance indicators while dividend pay-out ratio to measure dividend pay-out variable. Firm leverage which was measured by debt ratio was identified as the control variable. The findings of this study reveal that dividend pay-out ratio has a significant and a positive relationship with both return on assets and return on equity. The firm leverage shows a significant and a negative relationship with return on assets and return on equity. According to the results, dividend pay-out has significant and positive impact on firm performance in listed manufacturing firms in Sri Lanka. This study provides valuable information for investors and financial managers to make sound investments and financial decisions to maximize their wealth portfolio and profit level. Furthermore, the top management can use this information to formulate an effective and efficient dividend policy.
A Study to Assess Impact of Attitude on e-shopping Behavior of Consumer’s Household Electronic Items Mediated by Purchasing Intention
(Uva Wellassa University of Sri Lanka, 2019) De Silva, U.N.; Fernando, P.I.N.; Fernando, A.G.N.K.
The emerging digital economy has opened new chapter for e-retailing. Nowadays, Eshopping has become trending filed either no research or a proper discussion conducted in Sri Lanka. Attitude towards E-shopping’s behavior has been ever changing at a rapid pace with diversifications. E-shopping attitude refers to consumers’ psychological state of making purchases via Internet. Hence, the study has been addressed two objectives; to identify impact of attitude on E-shopping behavior of consumers, to identify the impact of attitude on E-shopping behavior of consumer purchasing household electronic items mediated by purchasing Intention. Sample has been distributed from 300 E-shoppers in western province following multi-stage sampling method and data has been gathered through google form. Based on analysis data, largely consumers buy household electronic items (42.3%) via E-bay. Coefficient Correlation and Regression analysis base results Attitude revealed a positive impact on E-shopping behavior while Subjective norms and Perceived usefulness shown the significant relationship with E-shopping behavior. According to Baron & Kenny Mediator analysis has shown a significant mediating effect (34%) of Purchasing intention on the relationship between Attitude & E-Shopping Behavior. The research had yielded fruitful results to realize that Sri Lankan people face delay delivery and cheap quality products mainly. Also, majority of female young educated consumers are interested in doing E-Shopping but hesitate to purchase luxury products due to lack of trust towards e-retailers. As the recommendations, websites must hike the customer’s feedback level, low cost of products, services & many other features regarding purchasing. Further study suggests managerial implications as digital market platform development standards in Sri Lanka.

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