Impact of Information Technology Adoption on Value Relevance of Accounting Information: Evidence from the Colombo Stock Exchange
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F10%3A63509603" target="_blank" >RIV/70883521:28120/10:63509603 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Impact of Information Technology Adoption on Value Relevance of Accounting Information: Evidence from the Colombo Stock Exchange
Original language description
The purpose of this paper is to investigate the value relevance of earning based accounting information and to see how value relevance has changed with the introduction of new information technology at Colombo Stock Exchange (CSE) in Sri Lanka. Sample ofthe study includes 129 companies selected from 6 major sectors at CSE. Cross sectional and time series cross-sectional regression are used for the data analysis. Study finds that earnings per share and returns on equity have a significant impact on market price. However, the explanatory power of combined variables is below average. Further, value explanatory power of earnings has considerably improved after the new information technology adoption at CSE. This study is unique because it examines the impact of technological advancements on value relevance of accounting information as the first paper to be applied on Sri Lanka.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
Project
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Continuities
V - Vyzkumna aktivita podporovana z jinych verejnych zdroju
Others
Publication year
2010
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Knowledge Management and Innovation: A Business Competitive Edge Perspective
ISBN
978-0-9821489-4-5
ISSN
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e-ISSN
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Number of pages
9
Pages from-to
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Publisher name
International Business Information Management Association
Place of publication
Káhira, Egypt
Event location
Káhira, Egypt
Event date
Jan 1, 2010
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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