THE CURRENT STATE OF KNOWLEDGE IN THE VALUE RELEVANCE RESEARCH FIELD

The purpose of this paper is to assess the scientific literature referring to the value relevance of reported accounting information over a twelve year period starting from 2002. The approach of the paper is a theoretical (conceptual) one. In order to complete the purpose of the paper we selected as...

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Main Author:	Carmen- Alexandra BALTARIU
Format:	Article
Language:	English
Published:	Romanian Foundation for Business Intelligence 2015-04-01
Series:	SEA: Practical Application of Science
Subjects:	Value relevance Consolidated reporting Accounting information Literature review
Online Access:	http://seaopenresearch.eu/Journals/articles/SPAS_7_2.pdf

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spelling	doaj-5fa42a9b983e4f9f99bcf874f01d09732020-11-24T23:39:35ZengRomanian Foundation for Business IntelligenceSEA: Practical Application of Science2360-25542015-04-01III7 (1/2015)1320seapas:y:2015:i:7:p:13-20THE CURRENT STATE OF KNOWLEDGE IN THE VALUE RELEVANCE RESEARCH FIELDCarmen- Alexandra BALTARIU0 Babeş- Bolyai University” of Cluj-Napoca, Faculty of Economic Sciences and Business Administration The purpose of this paper is to assess the scientific literature referring to the value relevance of reported accounting information over a twelve year period starting from 2002. The approach of the paper is a theoretical (conceptual) one. In order to complete the purpose of the paper we selected as research method the longitudinal qualitative analysis. The qualitative analysis carried out presents a deductive character. Our conclusions regarding the general characteristics of the research field pertaining to the value relevance of reported accounting information are drawn based on the main results and scientific contributions identified in the research field of interest. http://seaopenresearch.eu/Journals/articles/SPAS_7_2.pdf Value relevanceConsolidated reportingAccounting informationLiterature review
collection	DOAJ
language	English
format	Article
sources	DOAJ
author	Carmen- Alexandra BALTARIU
spellingShingle	Carmen- Alexandra BALTARIU THE CURRENT STATE OF KNOWLEDGE IN THE VALUE RELEVANCE RESEARCH FIELD SEA: Practical Application of Science Value relevance Consolidated reporting Accounting information Literature review
author_facet	Carmen- Alexandra BALTARIU
author_sort	Carmen- Alexandra BALTARIU
title	THE CURRENT STATE OF KNOWLEDGE IN THE VALUE RELEVANCE RESEARCH FIELD
title_short	THE CURRENT STATE OF KNOWLEDGE IN THE VALUE RELEVANCE RESEARCH FIELD
title_full	THE CURRENT STATE OF KNOWLEDGE IN THE VALUE RELEVANCE RESEARCH FIELD
title_fullStr	THE CURRENT STATE OF KNOWLEDGE IN THE VALUE RELEVANCE RESEARCH FIELD
title_full_unstemmed	THE CURRENT STATE OF KNOWLEDGE IN THE VALUE RELEVANCE RESEARCH FIELD
title_sort	current state of knowledge in the value relevance research field
publisher	Romanian Foundation for Business Intelligence
series	SEA: Practical Application of Science
issn	2360-2554
publishDate	2015-04-01
description	The purpose of this paper is to assess the scientific literature referring to the value relevance of reported accounting information over a twelve year period starting from 2002. The approach of the paper is a theoretical (conceptual) one. In order to complete the purpose of the paper we selected as research method the longitudinal qualitative analysis. The qualitative analysis carried out presents a deductive character. Our conclusions regarding the general characteristics of the research field pertaining to the value relevance of reported accounting information are drawn based on the main results and scientific contributions identified in the research field of interest.
topic	Value relevance Consolidated reporting Accounting information Literature review
url	http://seaopenresearch.eu/Journals/articles/SPAS_7_2.pdf
work_keys_str_mv	AT carmenalexandrabaltariu thecurrentstateofknowledgeinthevaluerelevanceresearchfield AT carmenalexandrabaltariu currentstateofknowledgeinthevaluerelevanceresearchfield
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THE CURRENT STATE OF KNOWLEDGE IN THE VALUE RELEVANCE RESEARCH FIELD

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