The present research aimed to determine whether earnings positively impact on S&P BVL Perú Select Index stock prices, during the period 2013-2017. First, the reality related to the problem and prior investigations were reviewed. Furthermore, the setting of justification, problem, objectives, related theoretical-conceptual framework and hypothesis, which sustains that earnings have a positive impact on stock prices, was made. Second, the object of study, including sample calculation, as well as the technique of documental analysis of data from Stock Market Superintendence and Lima Stock Exchange, were established. In that sense, instruments Excel and EViews used for statistical and econometric analysis, were explained. Then, methods used were mentioned: inductive-deductive and statistical-econometric. Furthermore, contrast design was descriptive, while data processing and analysis consid...