Web of Science (Emerging Sources Citation Index)

Document Type : Original Research Article


School of Management, KIIT University, Bhubaneswar, Odisha


We analyzed the effect of combining with IFRS on the stock market performance of selected jewelry organizations recorded in S&P BSE 100. The period of seven years from 2013 to 2019 was chosen and Ordinary Least Square (OLS) regression model was utilized for the examination. The results revealed that the worth of financial statements was high on converging with IFRS. The effect of budget (financial) report factors on the Indian Stock Market was proved to be evident regarding PAT. Be that as it may, all financial variables showed a huge relationship with securities exchange market indicators.

Graphical Abstract

The convergence of IFRS and its impact on the stock market performance of the jewelry industry


Main Subjects

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