Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Articles Article Faculty Publications -Articles Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Aplicaci obligatoria de las NIIF y relevancia del valor de la informaci contable en la India; [Mandatory IFRS enforcement and value relevance of accounting information in India] Subject The topic of the resource accounting; IFRS; India; ohlson model; value relevance Description An account of the resource This study investigates the influence of IFRS enforcement on the explanatory power of earnings and book value on the market price in an emerging economy, India over five years that is two years before mandatory IFRS enforcement for 2014-2015 and three years after IFRS enforcement for 2016- 2018. Total 3470 firm-year observations were examined by assembling data from the BSE website and the annual reports of the firms for this purpose. The findings of the study conclude that the financial reporting environment has improved after introducing the IFRS, which was reflected through a strong and significant association between market price and its two dominating variables earnings and book values. However, the findings also suggest that earnings have been stronger and more significant predictors of market price post-IFRS enforcement than book values, which showed a negative association with market price and declined after IFRS enforcement. The study also suffers from diverse constraints similar to previous studies such as limited data sets and years coupled with only two variables and suggests future scope for research in diverse angles where researchers can employ the return model, and add more control variables such as cash flows, leverage, size, growth... 2019 Universidad Nacional Automa de Mico, Creator An entity primarily responsible for making the resource Srivastava A.; Kulshrestha P.; Panigrahi T.R.; Rai R. Source A related resource from which the described resource is derived Contaduria y Administracion, Vol-69, No. 4, pp. 302-326. Publisher An entity responsible for making the resource available Universidad Nacional Autonoma de Mexico Date A point or period of time associated with an event in the lifecycle of the resource 2024-01-01 Identifier An unambiguous reference to the resource within a given context <a href="https://doi.org/10.22201/fca.24488410e.2024.4827" target="_blank" rel="noreferrer noopener">https://doi.org/10.22201/fca.24488410e.2024.4827</a> <br /><br /><a href="https://www.scopus.com/inward/record.uri?eid=2-s2.0-85180580392&amp;doi=10.22201%2Ffca.24488410e.2024.4827&amp;partnerID=40&amp;md5=aaee22550bd6072fb362463aedc2d26f" target="_blank" rel="noreferrer noopener">https://www.scopus.com/inward/record.uri?eid=2-s2.0-85180580392&amp;doi=10.22201%2ffca.24488410e.2024.4827&amp;partnerID=40&amp;md5=aaee22550bd6072fb362463aedc2d26f</a> Rights Information about rights held in and over the resource All Open Access; Gold Open Access Relation A related resource ISSN: 1861042 Format The file format, physical medium, or dimensions of the resource Online Language A language of the resource English Type The nature or genre of the resource Article Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Srivastava A., Christ University, India; Kulshrestha P., Karnavati Universityt, India; Panigrahi T.R., Karnavati Universityt, India; Rai R., Christ University, India