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Value relevance: a systematic literature review

Author

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  • Nicholas Daniel Haupt
  • Katinka Vermeulen
  • Elda du Toit

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.

Suggested Citation

  • Nicholas Daniel Haupt & Katinka Vermeulen & Elda du Toit, 2024. "Value relevance: a systematic literature review," International Journal of Banking, Accounting and Finance, Inderscience Enterprises Ltd, vol. 14(2), pages 178-205.
    • Handle: RePEc:ids:injbaf:v:14:y:2024:i:2:p:178-205
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