Keywords: Firm value
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Journal Articles
Journal Articles
International Journal of Law and Management (2020) 62 (3): 243–265.
Published: 15 April 2020
... in the Colombo Stock Exchange (CSE) in Sri Lanka during the period 2012-2016. Firm value proxies by Tobin’s Q, while earnings quality proxies by discretionary accruals (DAC). The study is premised on value-enhancing theory for firm value and transparent financial reporting perspective for earnings quality...

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