| 摘要 | 第1-8页 |
| Abstract | 第8-12页 |
| Abbreviations | 第12-17页 |
| Chapter One Introduction | 第17-29页 |
| ·Background of the Study | 第17-20页 |
| ·Rational of the Study | 第20-23页 |
| ·New Developments and Innovations/Extent to the Previous Research | 第23-24页 |
| ·Problem of the Study | 第24-26页 |
| ·objectives of the Study | 第26页 |
| ·Significance of the Study | 第26-28页 |
| ·Plan of the Thesis | 第28-29页 |
| Chapter Two Review of Literature | 第29-56页 |
| ·Introduction | 第29-31页 |
| ·Capital Market Based Studies in the Developed Capital Markets | 第31-43页 |
| ·the Association between firm-level Accounting and financial information and Stock Value/Return | 第32-41页 |
| ·The Association between the macro-level information and stock value/return | 第41-42页 |
| ·Survey Based Capital Market Investigations | 第42-43页 |
| ·Capital Market Based Studies in Emerging Market of Sri Lanka | 第43-46页 |
| ·The Association between firm-level Accounting and financial information and Stock Value/Return | 第43-44页 |
| ·The Association between the macro-level information and stock value/return | 第44-46页 |
| ·Survey Based Capital Market Investigations | 第46页 |
| ·Capital Market Based Studies in other Emerging Capital Markets | 第46-56页 |
| ·The Association between firm-level Accounting and financial information and Stock Value/Return | 第46-53页 |
| ·The Association between the macro-level information and stock value/return | 第53-54页 |
| ·Survey Based Capital Market Investigations | 第54-56页 |
| Chapter Three Theoretical Background | 第56-65页 |
| ·Introduction | 第56页 |
| ·Stock Market Efficiency | 第56-58页 |
| ·The weak form of EMH | 第57页 |
| ·Semi-strong form of EMH | 第57页 |
| ·Strong form of EMH | 第57-58页 |
| ·The Capital Asset Pricing Model (CAPM) | 第58-59页 |
| ·Three-Factor Model | 第59页 |
| ·Equity Valuation Models | 第59-64页 |
| ·Alternative Approaches to Equity Valuation | 第59-61页 |
| ·Modern Valuation Models | 第61-64页 |
| ·Value Relevance Researches and the Market Efficiency | 第64-65页 |
| Chapter Four Sri Lankan Economy and Stock Market | 第65-87页 |
| ·Sri Lanka History in Brief | 第65-66页 |
| ·Sri Lankan Economy | 第66-70页 |
| ·Savings and Investments in Sri Lanka | 第70-72页 |
| ·Comparison of Social and Economic Indicators of Sri Lanka with selected Asian Countries | 第72-77页 |
| ·Colombo Stock Exchange (CSE) | 第77-82页 |
| ·CSE Indicators | 第80-82页 |
| ·The CSE Performance | 第82-83页 |
| ·The Securities and Exchange Commission of Sri Lanka (SEC) | 第83-84页 |
| ·Central Depository System (CDS) | 第84页 |
| ·Comparison of CSE performance with selected Stock Markets in the Asian Region | 第84-86页 |
| ·Current Position of the CSE in the World Stock Trading | 第86-87页 |
| Chapter Five Financial Reporting and Value Relevance of Accounting Information | 第87-101页 |
| ·Relevancy and Common Characteristics of Financial Reporting | 第87-91页 |
| ·RELEVANCE | 第88-89页 |
| ·Reliability | 第89页 |
| ·Comparability | 第89-90页 |
| ·Consistency | 第90-91页 |
| ·International Financial Reporting Standards and Value Relevance Concept | 第91-92页 |
| ·Financial Accounting System in Sri Lanka | 第92-101页 |
| ·Accounting Standards | 第93-94页 |
| ·LEGISLATIVE AND INSTITUTIONAL FRAMEWORK | 第94-95页 |
| ·Financial Reporting and Value Relevance in Sri Lanka | 第95-97页 |
| ·Accounting Information for Investment Decisions | 第97-101页 |
| Chapter Six Research Design and Methods | 第101-110页 |
| ·Sources OF DATA Collection | 第101页 |
| ·Sample of the study | 第101页 |
| ·Hypotheses of the Study | 第101-102页 |
| ·Methods of Data Analysis | 第102-103页 |
| ·Model Specification | 第103-105页 |
| ·Evaluation of Easton and Harris (1991) model in Sri Lankan Context | 第103-104页 |
| ·Modified Ohlson Model | 第104页 |
| ·Alternative Value Relevance Models | 第104-105页 |
| ·Conceptualization and Variable Identification | 第105-106页 |
| ·Variable Identification | 第106-107页 |
| ·Questionnaire Based Sample Survey from Investors | 第107-110页 |
| ·Reliability Test | 第108页 |
| ·Non Parametric Tests | 第108-110页 |
| Chapter Seven Data Analysis and Presentation | 第110-157页 |
| ·Introduction | 第110页 |
| ·Analysis of sample survey data relating to investors | 第110-150页 |
| ·Reliability Tests | 第111-116页 |
| ·Descriptive Statistics | 第116-118页 |
| ·General information of investors in the stock market | 第118-122页 |
| ·Types of investment and the investor's behavior | 第122-125页 |
| ·Investment related knowledge and experience of investors | 第125-128页 |
| ·Risk Lovers and the Risk Averse in the Stock Market | 第128-131页 |
| ·Macro Level Determinants of Stock Market Investments | 第131-138页 |
| ·Sources of Information for Investments Decisions | 第138-140页 |
| ·Behavioral Differences between Individual and Institutional Investors | 第140-149页 |
| ·Qualitative Data Analysis | 第149-150页 |
| ·Secondary Data Analysis | 第150-157页 |
| ·Correlation Results | 第150-151页 |
| ·Regression Results | 第151-157页 |
| Chapter Eight Findings and Conclusions | 第157-162页 |
| ·Findings and Discussion | 第157-159页 |
| ·Conclusions | 第159-160页 |
| ·Issues and recommendations | 第160页 |
| ·Limitations of the Study | 第160-161页 |
| ·Further Studies | 第161-162页 |
| Bibliography | 第162-172页 |
| Appendix-01-Questionnaire for Investors | 第172-185页 |
| Appendix-02-Questionnaire for Brokers and Investment Consultants | 第185-192页 |
| Appendix-03 List of Sample Companies | 第192-195页 |
| Appendix-04-Sri Lanka Accounting Standard-03 | 第195-203页 |
| Appendix-05-Secondary Data Analysis | 第203-232页 |
| Appendix-06-SPSS Output-Sample Survey-Investors-2010 | 第232-262页 |
| Appendix-07-Stock Market Investors' behavioral Model | 第262-263页 |
| Appedix-08-Related Publications and Evidences | 第263-264页 |
| Acknowledgments | 第264页 |
