Rajapaksha, A.K.N.S.; Aruna Shantha, K.V.(Rajarata University of Sri Lanka - Faculty of Management Studies, 8/20/2020)
The concept of value relevance of accounting information is based on the idea that information generated by a firm’s accounting system affects its value since accounting information is an essential consideration in ...
Disanayaka, D.M.N.M.; Gamage, C.T.(Rajarata University of Sri Lanka - Faculty of Management Studies, 8/20/2020)
Entity’s management provides information for investors to make their decisions whether they should buy or sell securities. Investors may decide their decisions according to the auditor’s reports of companies. Therefore, ...
Thennakoon, G.T.S.; Senani, K.G.P.(Rajarata University of Sri Lanka - Faculty of Management Studies, 2021-06-10)
This study investigates the value relevance of summary accounting information of listed companies in the Colombo Stock Exchange (CSE) under a voluntary setting. Due to lack of evidence in the Sri Lankan context on integrated ...