Indira Bhardwaj
@vips.edu
Professor, School of Business Studies
Vivekananda Institute of Professional Studies
Scopus Publications
Scopus Publications
Miklesh Prasad Yadav, Sudhi Sharma, and Indira Bhardwaj
Springer Science and Business Media LLC
Sudhi Sharma, Indira Bhardwaj, and Kamal Kishore
Emerald
PurposeAnalysts expect reduced bank earnings as a result of the impact of the increase in bad loans. Banks have strategically created high provision coverage ratios allocating large funds for possible deterioration in asset quality. Given the expected faster growth and recovery in the bank lending sector, investors have always been interested in banking stocks, despite the waves of non-performing assets (NPAs) and recessionary influences. Historical references reiterate that the banking stocks have been better performers in their returns compared to the capital markets.Design/methodology/approachThe study aims to examine the impact of key accounting variables on the stock prices of Indian banks in the panel data framework.FindingsThe current study explores the impact of accounting variables on the market prices of shares. After the study, it may be concluded that earning per share (EPS), return on equity (ROE), capital adequacy ratio (CAR) and net interest margin (NIM) have an incremental impact on the prices of banking stocks, and the current ratio (CR) and NPAs have a detrimental impact on them.Practical implicationsStudying their impact on stock prices is the most convenient fundamental analysis that could be conducted on the stock prices of the banks.Originality/valueTo provide insights into the association of the accounting and regulatory variables there is a severe limitation in the quantity of the literature available. This study has attempted to build a relationship between the accounting and regulatory variables and the stock prices of banking stocks, to help investors with some reliable methods to estimate the stock prices in the future.
Miklesh Prasad Yadav, Sudhi Sharma, Vaibhav Aggarwal, and Indira Bhardwaj
Informa UK Limited
Monika Arora, , and Indira Bhardwaj
MECS Publisher
Sudhi Sharma and Indira Bhardwaj
Springer International Publishing
Monika Arora, Indira Bhardwaj, and Sonia
Springer Nature Singapore
Monika Arora, Indira Bhardwaj, and Sonia
Springer Nature Singapore