The relevance of accounting information in the era of Ind AS: Evidence from a Nifty Energy Index

The relevance of accounting information in the era of Ind AS: Evidence from a Nifty Energy Index

This paper investigates the value relevance of the financial information reported by energy companies included in the NSE Energy Index after the mandatory adoption of the Indian Accounting Standards (Ind AS) for the 2016–2017 accounting year. The fixed-effects model was employed on the panel data of...

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Bibliographic Details
Main Authors: K. P. Venugopala Rao, Farha Ibrahim, Nidhi Phutela
Format: Article
Language:English
Published: LLC "CPC "Business Perspectives" 2022-06-01
Series:Investment Management & Financial Innovations
Subjects:
accounting standards
energy index
fixed effects
IFRS
India
panel data
Online Access:https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/16588/IMFI_2022_02_Rao.pdf

Internet

https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/16588/IMFI_2022_02_Rao.pdf

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