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Impact of value relevance of accounting information on share price: A study of listed Banks in Sri Lanka

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dc.contributor.author Sangeerthana, P.
dc.contributor.author Pamila, S.
dc.date.accessioned 2021-04-20T08:10:31Z
dc.date.accessioned 2022-07-07T08:44:20Z
dc.date.available 2021-04-20T08:10:31Z
dc.date.available 2022-07-07T08:44:20Z
dc.date.issued 2020
dc.identifier.issn 2478-1126
dc.identifier.uri http://repo.lib.jfn.ac.lk/ujrr/handle/123456789/2574
dc.description.abstract This study aims to examine the impact of value relevance of accounting information on the share price of listed banks in Sri Lanka throughout 2015-2019. The banks' share price was used as the dependent variable whilst the independent variables include Earning per share, Book value per share, Dividend per share,, and net operational cash flow per share. The study made use of secondary data gathered from annual reports of banks. Descriptive and inferential analyses were performed. Regression analysis confirmed a significant impact of value relevance of accounting information on the share price of listed banks in Sri Lanka. Correlation analysis revealed a significant positive relationship between Earning per share, Book value per share, Dividend per share, and the share price of the banks, while operational cash flow per share has an insignificant positive relationship. This study's findings will assist both potential and existing investors in making investment decisions in listed banks in Sri Lanka. en_US
dc.language.iso en en_US
dc.publisher University of Jaffna en_US
dc.subject listed banks en_US
dc.subject share price en_US
dc.subject value relevance of accounting information en_US
dc.title Impact of value relevance of accounting information on share price: A study of listed Banks in Sri Lanka en_US
dc.type Article en_US


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