Vol. 2, Issue 1, Part E (2016)

Abstract
The price of equity shares depends on the two basic factors, demand and supply. Price fluctuates with the phenomenon of buying and selling. Prices usually move up with buying and go down with selling of equity shares. Many accounting variables affect market value of equity share and Earnings Per Share is one of them. The present study is a conceptual framework where it analyses the EPS as a fundamental factor in influencing the Stock prices.