THE CURRENT STATE OF KNOWLEDGE IN THE VALUE RELEVANCE RESEARCH FIELD

Abstract

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.

Keywords

• Value relevance
• Consolidated reporting
• Accounting information
• Literature review