Value relevance : a systematic literature review

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Authors

Haupt, Nicholas Daniel
Vermeulen, Katinka
Du Toit, Elda

Journal Title

Journal ISSN

Volume Title

Publisher

Inderscience

Abstract

This research reviews value relevance studies (2000-2023) to understand how accounting information impacts firm value. A systematic literature review identified a rise in value relevance research, but a recent decline. It also revealed a concentration of publications in specific journals and by a limited number of authors. Thematic analysis suggests key areas like decision-making and market characteristics influence value relevance research. The research highlights the role of accounting information in investment decisions and emphasises the dynamic nature of the field due to evolving markets and information quality. Future research should explore non-financial factors for a more comprehensive understanding.

Description

Keywords

Value relevance, Accounting, Finance, Information, Literature review, SDG-08: Decent work and economic growth

Sustainable Development Goals

SDG-08:Decent work and economic growth

Citation

Haupt, N.D.; Vermeulen, K. & Du Toit, E. 2024, 'Value relevance : a systematic literature review', International Journal of Banking, Accounting and Finance, vol. 14, no. 2, pp. 178-205, doi : 10.1504/IJBAAF.2024.141385.