Browsing by Subject "Value relevance"

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Value Relevance of Accounting Information on Share Price: Evidence from Consumer Services Companies Listed on the Colombo Stock Exchange

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 ...
The Value Relevance of Audit Opinions on Stock Price of Companies Listed in the Colombo Stock Exchange

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, ...

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