01355nam a22001337a 4500 533246 533246 260430b ||||| |||| 00| 0 eng d Riyath, M.I.M. Dayaratne, D.A.I and Jahfer, A. 60368 Factors affecting going public decision in Sri Lanka: Structural equation modelling approach Vikalpa: The Journal for Decision Makers 51(1), Jan-Mar, 2026: p.76-97 This study aims to identify the factors that influence the decision of companies to go public in Sri Lanka, where many qualified companies remain private despite meeting the listing requirements. The data are collected through a survey, and the analysis is conducted using exploratory factor analysis, binary logistic regression and structural equation modelling. The findings reveal that financing for future growth at a lower cost of capital, corporate image and liquidity, ownership and control rights, market establishments, company size, age and sector impact the decisions, while information and compliance costs and market efficiency do not.-Reproduced https://journals.sagepub.com/doi/full/10.1177/02560909251394102?_gl=1*120gzcg*_up*MQ..*_ga*NzUxNjcyODAyLjE 3Nzc1NDAxMjU.*_ga_60R758KFDG*czE3Nzc1NDAxMjUkbzEkZzEkdDE3Nzc1NDAxNDAkajQ1JGwwJGgzNTU2NjEzMjE. Vikalpa: The Journal for Decision Makers AR 0 0 ddc 0 0 408416 IIPA IIPA 2026-04-30 51(1), Jan-Mar, 2026: p.76-97 AR138757 2026-04-30 AR