Impact of Information Technology Adoption on Value Relevance of Accounting Information: Evidence from the Colombo Stock Exchange

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Impact of Information Technology Adoption on Value Relevance of Accounting Information: Evidence from the Colombo Stock Exchange

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Impact of Information Technology Adoption on Value Relevance of Accounting Information: Evidence from the Colombo Stock Exchange

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

V - Vyzkumna aktivita podporovana z jinych verejnych zdroju

Rok uplatnění

2010

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

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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Počet stran výsledku

9

Strana od-do

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Název nakladatele

International Business Information Management Association

Místo vydání

Káhira, Egypt

Místo konání akce

Káhira, Egypt

Datum konání akce

1. 1. 2010

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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