The value relevance research in accounting offers robust analyses about how the market
views accounting information. Although significant work has been done to date in this …

Value relevance research empirically investigates the usefulness of accounting information
to stock investors. Accounting information is denoted as value relevant if there is a statistical …

This study investigates the importance of accounting for the sign of earnings as well as
disaggregating earnings in empirical value relevance research. The paper presents …

The dissertation consists of five independent essays on the value relevance of accounting
information. Value relevance is defined as the ability of financial statement information to …

This paper explains that value relevance research assesses how well accounting amounts
reflect information used by equity investors, and provides insights into questions of interest …

An interesting question in assessing value relevance of accounting variables is whether
measures of value relevance are materially affected by market inefficiencies. We explore this …

The purpose of this study is to investigate the relative, incremental and the systematic
changes in value relevance of the accounting information. This study also attempts to …

The Global Financial Crisis of 2007–2008, and the subsequent global economic downturn,
has heightened the need for research on whether the value‐relevance of accounting …

Research aim: This paper critically evaluates the qualitative characteristics of accounting
information that can be drawn from the Financial Accounting Standard Board …

Many studies evaluate the impact of accounting information on price. This study, based on
Collins, Maydew, and Weiss (1997), examines the disparity in the impact of book value and …