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Value relevance of accounting information: evidence from South Eastern European countries

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  • Ivica Pervan
  • Marijana Bartulović

Abstract

In this article the authors analysed value relevance of accounting information based on a sample of 97 corporations listed on one of the following capital markets: Ljubljana Stock Exchange, Zagreb Stock Exchange, Sarajevo Stock Exchange, Banja Luka Stock Exchange and Belgrade Stock Exchange. Research results show that accounting information is value relevant on all the observed markets. Value relevance analysis for the period 2005–2010 has shown that there was no increase in the explanatory power of accounting variables, but just the opposite. Research results indicate decreases or large oscillations in the value relevance for the observed period.

Suggested Citation

  • Ivica Pervan & Marijana Bartulović, 2014. "Value relevance of accounting information: evidence from South Eastern European countries," Economic Research-Ekonomska Istraživanja, Taylor & Francis Journals, vol. 27(1), pages 181-190, January.
    • Handle: RePEc:taf:reroxx:v:27:y:2014:i:1:p:181-190
    DOI: 10.1080/1331677X.2014.947132
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    Cited by:

    1. Hejer Khaldi & Feten Hamama, 2024. "Value Relevance of Accounting Information in Uncertain Economic Policy Context: Evidence from Tunisia," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 23(3), pages 570-595, June.

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