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 Book Chapter Book Chapter Faculty Publications- Book Chapter 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 Ind as convergence and its impact on value relevance of accounting variables Subject The topic of the resource accounting information; BPS; DPS; EPS; Ind AS; Ohlson model; R&D; value relevance Description An account of the resource This study investigates the correlation between accounting variables and stock prices in India from 2011 to 2022, emphasizing the impact of the Convergence of Ind AS with IFRS. Specifically, it explores how this convergence influences the value relevance of accounting data using the Ohlson Model. Beyond established vari-ables like Earnings per Share (EPS) and Book Value (BPS), the analysis introduces additional factors such as Dividend per Share (DPS) and Research and Development (R&D). Employing Ohlsons Pricing Model (1995), the research assesses the rela-tionship between these accounting variables and stock prices for 47 consistently listed firms in the NIFTY 500 index. Results show that DPS and R&D enhance the value relevance of the Ohlson Model, with the adjusted upper R squaredupper R squared increasing from 0.2 in 2011 to 0.6 in 2022. While overall value relevance improves after Ind AS convergence, BPS remains consistent when controlling for EPS. The Author(s). Creator An entity primarily responsible for making the resource Meghala N.; Prakash M. Source A related resource from which the described resource is derived Studies in Systems, Decision and Control, Vol-525, pp. 199-210. Publisher An entity responsible for making the resource available Springer Science and Business Media Deutschland GmbH 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/10.1007/978-3-031-54383-8_16" target="_blank" rel="noreferrer noopener">https://doi.org/10.1007/978-3-031-54383-8_16</a> <br /><br /><a href="https://www.scopus.com/inward/record.uri?eid=2-s2.0-85200554608&doi=10.1007%2F978-3-031-54383-8_16&partnerID=40&md5=c349e133be810eb499a5b2a6127818e9" target="_blank" rel="noreferrer noopener">https://www.scopus.com/inward/record.uri?eid=2-s2.0-85200554608&doi=10.1007%2f978-3-031-54383-8_16&partnerID=40&md5=c349e133be810eb499a5b2a6127818e9</a> Rights Information about rights held in and over the resource Restricted Access Relation A related resource ISSN: 21984182 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 Book chapter Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Meghala N., Christ (Deemed to be University), Bangalore, India; Prakash M., Christ (Deemed to be University), Bangalore, India