The External Auditor’s Opinions and the Stakeholders’ Purposes: An Empirical Analysis in Sri Lanka

Wickramasingha, S.R.M.; Nanayakkara, K.G.M.

dc.contributor.author	Wickramasingha, S.R.M.
dc.contributor.author	Nanayakkara, K.G.M.
dc.date.accessioned	2016-06-16T04:36:11Z
dc.date.available	2016-06-16T04:36:11Z
dc.date.issued	2015
dc.identifier.citation	Wickramasingha, S.R.M. and Nanayakkara, K.G.M. (2015). The External Auditor’s Opinions and the Stakeholders’ Purposes: An Empirical Analysis in Sri Lanka, Kelaniya Journal of Management, University of Kelaniya, 04(01): 31-49.	en_US
dc.identifier.uri	http://repository.kln.ac.lk/handle/123456789/13532
dc.description.abstract	This paper specially investigate the Sri Lankan audit opinions and its’ effect to the investors’ decision making. It has been conducted the market-based model with a sample of thirty one (31) listed manufacturing companies on the Colombo Stock Exchange; the dependent variable “Stock Return” serve as proxy for Investors’ Decisions and independent variables are “Audit Opinions” published in Sri Lanka. The study use Anova test for the study. This research study’s final consequence is robust the notion of the audit opinions are not informative value to the investors’ decisions.	en_US
dc.language.iso	en	en_US
dc.publisher	University of Kelaniya	en_US
dc.subject	Auditing	en_US
dc.subject	Audit Opinions	en_US
dc.subject	Stakeholder’s Purposes	en_US
dc.subject	Capital Gain Yield	en_US
dc.subject	Colombo Stock Exchange	en_US
dc.title	The External Auditor’s Opinions and the Stakeholders’ Purposes: An Empirical Analysis in Sri Lanka	en_US
dc.type	Article	en_US