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The Current State Of Knowledge In The Value Relevance Research Field

Listed author(s):
  • Carmen- Alexandra BALTARIU

    (Babeş- Bolyai University” of Cluj-Napoca, Faculty of Economic Sciences and Business Administration)

Registered author(s):

    The purpose of this paper is to assess the scientific literature referring to the value relevance of reported accounting information over a twelve year period starting from 2002. The approach of the paper is a theoretical (conceptual) one. In order to complete the purpose of the paper we selected as research method the longitudinal qualitative analysis. The qualitative analysis carried out presents a deductive character. Our conclusions regarding the general characteristics of the research field pertaining to the value relevance of reported accounting information are drawn based on the main results and scientific contributions identified in the research field of interest.

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    File URL: http://seaopenresearch.eu/Journals/articles/SPAS_7_2.pdf
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    Article provided by Fundația Română pentru Inteligența Afacerii, Editorial Department in its journal SEA - Practical Application of Science.

    Volume (Year): (2015)
    Issue (Month): 7 (April)
    Pages: 13-20

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    Handle: RePEc:cmj:seapas:y:2015:i:7:p:13-20
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    1. José L. Gallizo & Manuel Salvador, 2006. "Share prices and accounting variables: a hierarchical Bayesian analysis," Review of Accounting and Finance, Emerald Group Publishing, vol. 5(3), pages 268-278, August.
    2. M. Humayun Kabir, 2011. "Properties of net income and total comprehensive income: New Zealand evidence," Accounting Research Journal, Emerald Group Publishing, vol. 24(3), pages 268-289, November.
    3. Davis-Friday, Paquita Y. & Eng, Li Li & Liu, Chao-Shin, 2006. "Response to discussion of "The effects of the Asian crisis, corporate governance and accounting system on the valuation of book value and earnings"," The International Journal of Accounting, Elsevier, vol. 41(1), pages 48-50.
    4. C. R. Emmanuel & N. Garrod, 2002. "On the Relevance and Comparability of Segmental Data," Abacus, Accounting Foundation, University of Sydney, vol. 38(2), pages 215-234.
    5. Ahsan Habib, 2010. "Value relevance of alternative accounting performance measures: Australian evidence," Accounting Research Journal, Emerald Group Publishing, vol. 23(2), pages 190-212, September.
    6. Thinggaard, Frank & Damkier, Jesper, 2008. "Has financial statement information become less relevant? Longitudinal evidence from Denmark," Scandinavian Journal of Management, Elsevier, vol. 24(4), pages 375-387, December.
    7. Alex Dontoh & Suresh Radhakrishnan & Joshua Ronen, 2007. "Is stock price a good measure for assessing value-relevance of earnings? An empirical test," Review of Managerial Science, Springer, vol. 1(1), pages 3-45, April.
    8. Nikolay Nenovsky & S. Statev, 2006. "Introduction," Post-Print halshs-00260898, HAL.
    9. Davis-Friday, Paquita Y. & Eng, Li Li & Liu, Chao-Shin, 2006. "The effects of the Asian crisis, corporate governance and accounting system on the valuation of book value and earnings," The International Journal of Accounting, Elsevier, vol. 41(1), pages 22-40.
    10. Keryn Chalmers, 2010. "Value relevance of accounting information in China pre- and post-2001 accounting reforms," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(8), pages 792-813, September.
    11. Barth, Mary E. & Beaver, William H. & Landsman, Wayne R., 2001. "The relevance of the value relevance literature for financial accounting standard setting: another view," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 77-104, September.
    12. Kirkulak, Berna & Balsari, Cagnur Kaytmaz, 2009. "Value Relevance of Inflation-adjusted Equity and Income," The International Journal of Accounting, Elsevier, vol. 44(4), pages 363-377, December.
    13. Khaled Al Jifri & David Citron, 2009. "The Value-Relevance of Financial Statement Recognition versus Note Disclosure: Evidence from Goodwill Accounting," European Accounting Review, Taylor & Francis Journals, vol. 18(1), pages 123-140.
    14. Dhaliwal, Dan & Subramanyam, K. R. & Trezevant, Robert, 1999. "Is comprehensive income superior to net income as a measure of firm performance?1," Journal of Accounting and Economics, Elsevier, vol. 26(1-3), pages 43-67, January.
    15. Kousenidis, Dimitrios V. & Ladas, Anestis C. & Negakis, Christos I., 2009. "Value relevance of conservative and non-conservative accounting information," The International Journal of Accounting, Elsevier, vol. 44(3), pages 219-238, September.
    16. Kanagaretnam, Kiridaran & Mathieu, Robert & Shehata, Mohamed, 2009. "Usefulness of comprehensive income reporting in Canada," Journal of Accounting and Public Policy, Elsevier, vol. 28(4), pages 349-365, July.
    17. Kazbi Soonawalla, 2006. "Accounting for Joint Ventures and Associates in Canada, UK, and US: Do US Rules Hide Information?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 33(3-4), pages 395-417.
    18. Susan M. Albring, 2010. "The value relevance of a non-GAAP performance metric to the capital markets," Review of Accounting and Finance, Emerald Group Publishing, vol. 9(3), pages 264-284, August.
    19. Mohamat Sabri Hassan & Majella Percy & Jenny Stewart, 2006. "The Value Relevance of Fair Value Disclosures in Australian Firms in the Extractive Industries," Asian Academy of Management Journal of Accounting and Finance (AAMJAF), Penerbit Universiti Sains Malaysia, vol. 2(1), pages 41-61.
    20. Al-Hares, Osama M. & AbuGhazaleh, Naser M. & Haddad, Ayman E., 2012. "Value relevance of earnings, book value and dividends in an emerging capital market: Kuwait evidence," Global Finance Journal, Elsevier, vol. 23(3), pages 221-234.
    21. Goncharov, Igor & Werner, Joerg R. & Zimmermann, Jochen, 2009. "Legislative demands and economic realities: Company and group accounts compared," The International Journal of Accounting, Elsevier, vol. 44(4), pages 334-362, December.
    22. Ahsan Habib, 2008. "Corporate governance and the value-relevance of accounting information: Evidence from Australia," Accounting Research Journal, Emerald Group Publishing, vol. 21(2), pages 167-194, September.
    23. Dorantes, Carlos, 2013. "The Relevance of Using Accounting Fundamentals in the Mexican Stock Market," Journal of Economics, Finance and Administrative Science, Universidad ESAN, vol. 18(00), pages 1-10.
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