Value Relevance Research in Accounting and Reporting Domains: A Bibliometric Analysis

Abstract

This review systematically investigates the body of scientific knowledge on value relevance in accounting and reporting fields through a mixed method integrating bibliometric and systematic literature review (SLR) instruments. A dataset of 918 journal articles published from 1996 to 2020 was identified and processed by combining different bibliometric instruments. Findings highlight the most influential articles, journals, authors and countries and the most relevant thematic clusters: IFRS introduction and value relevance of accounting data; Capital market, earnings and equity book values; intangibles and non-financial information; Fair value accounting and goodwill. The main insights from the most relevant contributions were discussed for each cluster. Promising research areas and future research opportunities were also outlined. To the best of the authors’ knowledge, this is the first study that integrates bibliometric and SLR instruments to provide a comprehensive outlook of the scientific debate originating from value relevance research.

Keywords:

• value relevance
• accounting
• corporate reporting
• bibliometric analysis
• literature review

Disclosure Statement

No potential conflict of interest was reported by the author(s).

Notes

1 https://www.bibliometrix.org/.