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Keywords: Ohlson’s model
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Journal Articles
Value relevance of accounting information during IFRS convergence period: comparative evidence between India and Indonesia
Available to Purchase
Journal:
Accounting Research Journal
Accounting Research Journal (2022) 35 (2): 276–291.
Published: 16 August 2021
..., the following hypothesis is framed: H1. The value relevance of EPS of National Stock Exchange (NSE)-listed firms (India) increased during a transition phase. India Indonesia Value relevance IFRS Enforcement Ohlson’s model India, too, decided to converge Indian AS with IFRS...
