Within the context of Green Supply Chain Management (GSCM),

Financial Reporting Quality is the faithfulness of the information conveyed by the financial reporting process. The quality of information is vital for users of financial information. This study aims to examine the impact of Financial Reporting Quality on Firm Performance in listed companies in Sri Lanka. This study uses a quantitative approach. Secondary data was obtained from listed companies' published annual financial statements over six years (2013)(2014)(2015)(2016)(2017)(2018). The sample consists of 30 listed companies in Sri Lanka from all sectors except Bank, finance, and insurance sector. Thus, the number of observations summed up to 180 in total. Stratified Random sampling method was used to select the sample and the hypothesis has been tested by the random effect model using STATA. Results showed an overall significant relationship for the tested three models where Return of Assets, Return on Equity, and Market to Book Ratio were regressed against Financial Reporting Quality and control variables. However, the relationship between Financial Reporting Quality and individual financial performance indicators was insignificant. Despite the theoretical arguments and empirical findings on the impact of financial reporting quality on financial performance, the study in the Sri Lankan context showed no relationship. This may warrant further research in the area with increased sample size.

Prospect theory and its evolution, the behavioural finance, suggests that investment decisions could deviate from rationality. This study aims to investigate behavioural biases that influence the investment decisions of stock market investors in Sri Lanka. We have collected the primary data from 250 active investors of the Colombo Stock Exchange. We have used the Structural Equation Modelling technique to test our hypotheses. We find that overconfidence bias and herding bias significantly influence the investment decisions of stock market investors in Sri Lanka. Moreover, familiarity bias, availability bias, confirmation bias, and disposition bias are found to be significant at 10%. We find no evidence to support the influence of representative bias and loss aversion bias. Our study has important implications for investors and regulators. Investors in the stock market should be aware of the possible behavioural biases that may hinder their investment decisions. Further, the regulators should closely monitor the stock market movements to minimize market manipulations initiated by a few who capitalize on the investment biases such as herding and overconfidence for their personal advantage.

Expected Utility Theory advocates that individuals make rational decisions. However it is not rare to see consumers deviate from rationality when making consumer credit decisions. Despite the financial literacy, individuals may tend to choose high cost consumer credit forms such as credit card as a mean of financing consumer goods and services which in fact suggests a deviation from economic rationality. The failure of Expected Utility Theory to explain and predict consumer credit decisions that deviate from rationality provide incentives to use an alternate theory; Prospect Theory which counts principles of perceptions and judgement that limit the rationality of choice. Accordingly this theoretical paper suggests personal factors; locus of control, social comparison and selfcontrol and situational factors; life events and income may influence on consumer financing decisions.