Value relevance of earnings and book values during IFRS convergence period in India

Purpose The authors aim to examine the association between earnings and book values with stock prices in India during the IFRS convergence period because, in India, the literature is yet to investigate more about IFRS convergence and its impact on the financial reporting environment. Hence, the purp...

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Veröffentlicht in:	Journal of financial reporting & accounting 2021-11, Vol.19 (5), p.885-900
Hauptverfasser:	Srivastava, Anubha, Muharam, Harjum
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Accounting systems Book value Capital markets Convergence Earnings per share Efficient markets Enforcement Financial statements Hypotheses International Financial Reporting Standards Prices Research methodology Stock exchanges Stock prices
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