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THE LEVEL OF KNOWLEDGE IN THE VALUE RELEVANCE LITERATURE

Mihaela Robu ()
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Mihaela Robu: Alexandru Ioan Cuza University of Iasi, Romania

CES Working Papers, 2014, vol. 6(4), issue 4, 122-135

Abstract: In the last decades, numerous studies have covered the relationship between stock price or stock return and financial information. These studies represent the "value-relevance" literature. Knowledge of this area of interest, through literature and the main ideas, yields scientific progress. The aim of the study is to achieve a qualitative and a quantitative analysis regarding the level of knowledge in the value relevance literature, in an international context. To achieve this aim, a number of 53 scientific articles published between 2001 and 2013 were selected, from the first two journals related to the number of citations in the rankings compiled by Google Scholar, Accounting and Taxation category. Qualitative analysis and quantitative analysis (factorial analysis of multiple correspondences as statistical method) were used. The results reflect the importance of existing problems in the financial markets. The studies are focused on solving these problems, to support the investors.

Keywords: value relevance; articles; journals; qualitative and quantitative research (search for similar items in EconPapers)
JEL-codes: C14 G15 M41 (search for similar items in EconPapers)
Date: 2014
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:jes:wpaper:y:2014:v:6:i:4:p:122-135

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