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Auditor’s Opinion, Auditor’s Size, and Value Relevance of Accounting Information

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dc.contributor.author Saran, V.
dc.contributor.author Kawshalya, M.D.P.
dc.date.accessioned 2022-06-20T04:06:57Z
dc.date.available 2022-06-20T04:06:57Z
dc.date.issued 2021
dc.identifier.citation Saran.V.; Kawshalya, M.D.P. (2021), Auditor’s Opinion, Auditor’s Size, and Value Relevance of Accounting Information, 07th International Conference for accounting researchers & educators, Department of Accountancy (ICARE 2021), Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka. 119p. en_US
dc.identifier.uri http://repository.kln.ac.lk/handle/123456789/24845
dc.description.abstract The main Purpose of this research is to study the effect of auditor’s opinion and audit firm size on the value relevance of accounting information of the companies listed on the Colombo stock exchange during the years 2018-2021. The feature of financial information to significantly affect the investors’ decision-making process, reflected by the stock price or stock return, is called value relevance The research includes a sample of 107 companies’ observations for 4 years drawn from the listed companies, and the research hypotheses were analyzed using multivariate regression model based on panel data. Data are hand collected from the annual reports of the companies. Financial institutions, banking, finance, and investment firms are also eliminated since their accounting and reporting environments differ from those in other industries. en_US
dc.publisher Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka en_US
dc.subject Audit opinion, Audit firm size, Value relevance, Share price. en_US
dc.title Auditor’s Opinion, Auditor’s Size, and Value Relevance of Accounting Information en_US


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