A Comparative Study of Earnings and Firm Value

This research aims to examine the impact of earnings on firm value and evaluating the firm’s performance relating to earnings. The study considered the five years financial data of the public company of the India i.e., 2020 to 2024. The study used the descriptive research methodology to know the necessary for evaluating the effects of accounting choices on Financial Reporting and Firm performance. The study also used the statistical tools -T-test and Correlation. In this study we used the various financial indicators or variables. The findings of the study are earnings per share strongly correlated with the return on investment and profit margin and we find that there is significant impact of financial performance on earnings and firm value. The study also found that there is perfect correlation between the profit margin. The result of the study is there is a positive impact of earnings on firm value and on firm’s performances.