Introduction:
The models most-frequently applied for prediction of the Share Price include the Capital Assets Pricing Model, the
so-called CAPM, Market Model, Arbitrage Pricing Model, and the Factor Model. The empirical studies carried out
on the factors and variables affecting the Share Price demonstrate that there exist numerous variables capable of
predicting the Share Price with greater precision. Included among such variable is Current ratio. An important variant
of this type of research has become known in the literature as relating to the ‘value relevance of accounting
variables’. This study has aimed at identifying the variables affecting the Share Price in (NSE).