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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

  • DOI - Digital Object Identifier

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

  • Czech description

Classification

  • Type

    D - Article in proceedings

  • CEP classification

    AE - Management, administration and clerical work

  • OECD FORD branch

Result continuities

  • Project

  • 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

  • e-ISSN

  • Number of pages

    9

  • Pages from-to

  • 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