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IFRS Impact on Earnings Value in India by abstractnotfound is a document available to read on EtoBox.
This study investigates the value relevance of earnings and book values on stock prices in India during the IFRS convergence period from 2015 to 2019. Findings indicate that while earnings have increased in value relevance, the association for book values has declined, suggesting that market participants prioritize earnings over book values. The research contributes to understanding the impact of IFRS on financial reporting in developing economies like India, providing insights for capital market participan
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