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Value Relevance Research in Accounting and Reporting Domains: A Bibliometric Analysis
Accounting in Europe, 2023This review systematically investigates the body of scientific knowledge on value relevance in accounting and reporting fields through a mixed method integrating bibliometric and systematic literature review (SLR) instruments.
Giuseppe Nicolo' +3 more
semanticscholar +1 more source
Managerial Auditing Journal, 2022
Purpose The purpose of this study is to examine whether the COVID-19 pandemic has affected earnings management and the value relevance of earnings in the USA.
Guoping Liu, Jerry Sun
semanticscholar +1 more source
Purpose The purpose of this study is to examine whether the COVID-19 pandemic has affected earnings management and the value relevance of earnings in the USA.
Guoping Liu, Jerry Sun
semanticscholar +1 more source
Managerial Overconfidence and Value Relevance
Korean Accounting Journal, 2021Hyun-uk Jung, Kang-il Lee
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Value-relevance of financial statements
International Journal of Managerial Finance, 2014Purpose– The Chinese capital markets are divided into two segments comprising of A-shares (traded by domestic investors) and B-shares (traded by foreign investors). Firms issuing A-shares are required to produce accounting reports under the Chinese Accounting Standards (CAS) and firms issuing B-shares are required to report under the International ...
Liu, C., Gould, G., Burgan, B.
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Evolution in Value Relevance of Accounting Information
Accounting Review, 2019We address how value relevance of accounting information evolved as the new economy developed. Prior research concludes accounting information—primarily earnings—has lost relevance.
Mary E. Barth, Ken Li, Charles McClure
semanticscholar +1 more source
Digital corporate reporting and value relevance: evidence from the US and Japan
International Journal of Managerial Finance, 2020PurposeThe study improves current understanding concerning the implications of digital corporate reporting technology on the informativeness of accounting information.Design/methodology/approachIt looks at how XBRL, an exemplar digital corporate ...
Y. Shan, I. Troshani
semanticscholar +1 more source
Auditor's report, auditor's size and value relevance of accounting information
, 2020The present study sets out to examine the effect of auditor's report and audit firm size on the value relevance of accounting information of the companies listed on the Tehran Stock Exchange during the years 2008–2017.,The study includes a sample of 1 ...
A. Abdollahi +2 more
semanticscholar +1 more source
Accounting Comparability and the Value Relevance of Earnings and Book Value
, 2020The value relevance of financial statements is of great significance to investors and standard setters. The present research examines whether accounting comparability among industry peers enhances the value relevance of earnings and book value.
Bingyi Chen, Ahmet C. Kurt, Guannan Wang
semanticscholar +1 more source
2020
In the chapter we illustrate the other theoretical framework at the basis of our research, that is, the semi-strong market efficiency theory, according to which, on average, the market reflects all the publicly available information. This theory is the necessary prerequisite to make the value relevance theory work, a theory that focuses on the ...
openaire +1 more source
In the chapter we illustrate the other theoretical framework at the basis of our research, that is, the semi-strong market efficiency theory, according to which, on average, the market reflects all the publicly available information. This theory is the necessary prerequisite to make the value relevance theory work, a theory that focuses on the ...
openaire +1 more source
The influence of IFRS mandatory adoption on value relevance of intangible assets in Italy
, 2020Purpose - Following the mandatory IFRS adoption in 2005, the Continental European accounting systems changed. This study investigates if it influenced the value relevance of intangible assets in Italy.
Rossi Paola, Michela Cordazzo
semanticscholar +1 more source