The Current State of Knowledge in the Value Relevance Research Field
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...
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| Veröffentlicht in: | SEA - Practical Application of Science 2015-04, Vol.III (7), p.13-19 |
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| creator | Baltariu, Carmen-Alexandra |
| description | 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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| ispartof | SEA - Practical Application of Science, 2015-04, Vol.III (7), p.13-19 |
| issn | 2360-2554 2360-2554 |
| language | eng |
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| source | DOAJ Directory of Open Access Journals; EZB-FREE-00999 freely available EZB journals |
| subjects | Accounting - Business Administration Accounting information Consolidated reporting Literature review Methodology and research technology Value relevance |
| title | The Current State of Knowledge in the Value Relevance Research Field |
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