A STUDY ON VALUE RELEVANCE OF ACCOUNTING INFORMATION OF PUBLIC SECTOR BANKS LISTED IN NSE

The present study aimed in providing the empirical evidence related to value relevance of EPS, BVPS, and ROE on Market share price of public sector banks listed in National Stock Exchange. Study is based on secondary data. The two techniques were used to examine the value of relevance of accounting information in public sector banks stock. Earnings per Share and Return on Equity reported a positive and negative relationship and statistically significant with share price. The present study was conducted with a sample of 12 public sector banks listed in the National Stock Exchange during the period 2018 to 2022.