Construct · 1 fields · 1 citations

declining value relevance of earnings: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed

A single standalone construct; nearby constructs are located against it in the Collider. Tap a field for its definition, unit, and measures.

Financial accounting

the claim and evidence that earnings and book values explain less of market value over time as change and intangible investment increase.

In financial accounting, declining value relevance of earnings refers to the claim and evidence that earnings and book values explain less of market value over time as change and intangible investment increase. This meaning comes from Lev (1999) in Journal of Accounting Research.[1]

Unit
Recovery means
Measured by

Run it through the Collider, or take the citations with you.

See how declining value relevance of earnings sits against neighbouring constructs in the Collider, or export every reference on this page in one click.

Open in Collider Export BibTeX Report this entry

Nearby constructs

book1 fields · 1 citationsanchor · a standalone construct evidence2 fields · 4 citationsjingle · one word, two constructs investment2 fields · 2 citationsjingle · one word, two constructs

References

Lev, B., & Zarowin, P. (1999). The Boundaries of Financial Reporting and How to Extend Them. Journal of Accounting Research, 37(2), 353. https://doi.org/10.2307/2491413

Cited on this page?

Confirm your construct, or correct us.

If your work is cited behind one of these entries, you know better than we do whether we captured the meaning right. Confirm it, suggest an edit, or dispute it, and your name goes on the entry as an author who has checked it, linked to your ORCID.

Claim your construct