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A Review of the Value Relevance Literature

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References

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1997Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?2,181 cited
2001The relevance of the value relevance literature for financial accounting standard setting: another view

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1,961 cited

1996The capitalization, amortization, and value-relevance of R&D1,947 cited

Cited by

2023Corporates’ monitoring costs of fair value disclosures in pre- versus post-IFRS7 era: Jordanian financial business evidence88 cited
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2021The Value Relevance of Earnings, Book Values, and Other Accounting Information and the Role of Economic Conditions in Value Relevance: A Literature Review*49 cited
2019Effect of international financial reporting standard (IFRS) adoption on earnings value relevance of quoted Nigerian firms48 cited
2020The Value Relevance of Risk Disclosure: An Analysis of the Banking Sector48 cited
2016The impact of intangibles on the value relevance of accounting information: Evidence from French companies43 cited
2020Auditor's report, auditor's size and value relevance of accounting information41 cited
2017The value relevance of intellectual capital disclosure: empirical evidence from Kuwait40 cited
2020The Value Relevance of Corporate Social Responsibility Expenditure: Evidence from Regulatory Decisions37 cited
2019The Quality of Accounting Information: Relevance or Value-Relevance?35 cited
2019The value relevance of accounting information in the MENA region33 cited
2023Value relevance of accounting information in an emerging market: the case of IFRS adoption by non-financial listed firms in Saudi Arabia31 cited
2017Firm-specific determinants of stock prices in an emerging capital market: Evidence from Ghana Stock Exchange31 cited
2019Disclosure Overload? An Empirical Analysis of International Financial Reporting Standards Disclosure Requirements29 cited
2021Financial accounting for deferred taxes: a systematic review of empirical evidence28 cited