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http://repository.kln.ac.lk/handle/123456789/13532
Title: | The External Auditor’s Opinions and the Stakeholders’ Purposes: An Empirical Analysis in Sri Lanka |
Authors: | Wickramasingha, S.R.M. Nanayakkara, K.G.M. |
Keywords: | Auditing Audit Opinions Stakeholder’s Purposes Capital Gain Yield Colombo Stock Exchange |
Issue Date: | 2015 |
Publisher: | University of Kelaniya |
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. |
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. |
URI: | http://repository.kln.ac.lk/handle/123456789/13532 |
Appears in Collections: | Volume 04 - 2015 |
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