Construct · 1 fields · 1 citations

value relevance: a standalone construct

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Accounting

the extent to which accounting amounts are associated with equity market values, used to judge their usefulness to investors.

In accounting, value relevance refers to the extent to which accounting amounts are associated with equity market values, used to judge their usefulness to investors. This meaning comes from Barth (2001) in Journal of Accounting and Economics.[1]

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Nearby constructs

declining value relevance of earnings1 fields · 1 citationsanchor · a standalone construct equity4 fields · 4 citationsjingle · one word, four constructs extent1 fields · 1 citationsanchor · a standalone construct

References

Barth, M. E., Beaver, W. H., & Landsman, W. R. (2001). The relevance of the value relevance literature for financial accounting standard setting: another view. Journal of Accounting and Economics, 31(1-3), 77-104. https://doi.org/10.1016/s0165-4101(01)00019-2

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