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Impact of information technology adoption on value relevance of accounting information: Evidence from the colombo stock exchange

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dc.title Impact of information technology adoption on value relevance of accounting information: Evidence from the colombo stock exchange en
dc.contributor.author Pathirawasam, Chandrapala
dc.relation.ispartof Knowledge Management and Innovation: A Business Competitive Edge Perspective, Vols 1-3
dc.identifier.isbn 978-0-9821489-4-5
dc.date.issued 2010
dc.citation.spage 300
dc.citation.epage 308
dc.event.title 15th International-Business-Information-Management-Association Conference
dc.event.location Cairo
utb.event.state-en Egypt
utb.event.state-cs Egypt
dc.event.sdate 2010-11-06
dc.event.edate 2010-11-07
dc.type conferenceObject
dc.language.iso en
dc.publisher International Business Information Management Association (IBIMA) en
dc.subject Value relevance en
dc.subject Accounting information en
dc.subject Earnings per share en
dc.subject Return on equity en
dc.description.abstract 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 of the 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. en
utb.faculty Faculty of Management and Economics
dc.identifier.uri http://hdl.handle.net/10563/1001764
utb.identifier.rivid RIV/70883521:28120/10:63509603!RIV11-MSM-28120___
utb.identifier.obdid 43863369
utb.identifier.scopus 2-s2.0-84905087399
utb.identifier.wok 000292277200030
utb.source d-wok
dc.date.accessioned 2011-08-09T07:33:53Z
dc.date.available 2011-08-09T07:33:53Z
utb.contributor.internalauthor Pathirawasam, Chandrapala
utb.fulltext.affiliation Chandrapala Pathirawasam Faculty of Economics and Management, Tomas Bata University, Zlin, Czech Republic, [email protected]
utb.fulltext.sponsorship -
utb.fulltext.projects -
utb.fulltext.faculty Faculty of Management and Economics
utb.fulltext.ou -
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