Value Relevance of Accounting Information: A Review of Empirical Evidence Across Continents

Meena Bhatia and Mwila J. Mulenga

Jindal Journal of Business Research, 2019, vol. 8, issue 2, 179-193

Abstract: In the last two decades, accounting literature has focused increasingly on examining value relevance of accounting information. After the announcement of IFRS adoption, there has been a growth in the literature, which links value relevance of accounting information with IFRS adoption. This study aims to provide a brief literature and presents empirical findings. The purpose is to help future researchers to have the understanding of this nature of the study and identify gaps in the current literature. The article covered 90 empirical research papers published between 1993 and 2016 from various countries across continents, and the majority of them concluded that accounting information is relevant across continents before and after IFRS adoption, while few hold the opposite view. Few studies show no evidence in the improvement of accounting information after IFRS adoption.

Keywords: Value relevance; accounting information; market share price; stock market; IFRS adoption (search for similar items in EconPapers)
Date: 2019
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:sae:jjlobr:v:8:y:2019:i:2:p:179-193

DOI: 10.1177/2278682118823307

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