Abstract
The study is an attempt to examine the impact of accounting information on value relevance with book value as per share (BVPS) AND EARNINGS AS PER SHARE (eps) and in the period of pre and post adoption IAS (International accountin g standards). On the basis of IAS with value relevance of EPS and BVPS., the investors can make decisions of investmnets, to determine the impact of IAS on the value relevance ability of disclosure practices of accounting information where seven sectors of PSX listed as an non-financial companies data were collected from 2000 to 2017. Further, it is divided into two segments to maintain firstly as 2000-2004 for pre adoption and 2005-2009 for post adoption to examine the IAS effect. Secondly, the overall effect IAS also examined from 2000 to 2017. In this particular study, a pooled least square analysis is used to explore the effect of IAS. Finally, it is concluded that the selected accounting information have more value relevant to market value per share. This study will provide on assistance and guideline to investors to take the investment decesions and engance the need of adoption of IAS in a more dynamic perspective in Pakistan.
Rana Shahid IMdad Akash, Kashif Hamid, Saima Urooj, Wasim Ghafar. (2018) The Impact of Accountin gInformation on Value Relevance in Pre and Post Adoption - IAS: Perspective from Pakistan (Effect of Pre and Post Adoption of INtrnational Accounting Standard in Cross Industies of PSX), Journal of Managerial Sciences, Volume 12, Issue 4.
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