Riyath, M.I.M. Dayaratne, D.A.I and Jahfer, A. creator text Vikalpa: The Journal for Decision Makers monographic eng

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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 260430