Ind AS Convergence and Its Impact on Value Relevance of Accounting Variables

Author:

Meghala N.ORCID,Prakash M.ORCID

Publisher

Springer Nature Switzerland

Reference38 articles.

1. Azar, N., Zakaria, Z., Sulaiman, N.A.: The quality of accounting information: relevance or value-relevance? Asian J. Account. Perspect. (2019)

2. Balasund, Aram, N.: Value relevance of accounting information and share price. February, 1–16 (2014). http://www.meritresearchjournals.org/fst/index.htm

3. Ball, R., Brown, P.: An empirical evaluation of accounting income numbers author (s): Ray Ball and Philip Brown. J. Account. Res. 6(2), 159–178 (1968)

4. Banerjee, S., Dhar, S., Bengal, W., Dutta, A.: The effect of adoption of IFRS based accounting standards: Indian evidences of enhanced value relevance and uniformity. Int. J. Account. Fin. Rev. 8(1), 6–14 (2021)

5. Barth, M.E., Landsman, W.R., Lang, M.H.: International accounting standards and accounting quality. J. Account. Res. 46(3), 467–498 (2008)

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