Value relevance : a systematic literature review

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Value relevance : a systematic literature review

Haupt, Nicholas Daniel; Vermeulen, Katinka; Du Toit, Elda
URI: http://hdl.handle.net/2263/101298
Date: 2024-09

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.

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