文章基本信息

标题：THE LEVEL OF KNOWLEDGE IN THE VALUE RELEVANCE LITERATURE
本地全文：下载
作者：Mihaela Alina Robu
期刊名称：CES Working Papers
电子版ISSN：2067-7693
出版年度：2014
卷号：6
期号：4
出版社：University of Iasi
摘要：In the last decades, numerous studies have covered the relationship between stock price orstock return and financial information. These studies represent the "value-relevance" literature. Knowledgeof this area of interest, through literature and the main ideas, yields scientific progress. The aim of the studyis to achieve a qualitative and a quantitative analysis regarding the level of knowledge in the value relevanceliterature, in an international context. To achieve this aim, a number of 53 scientific articles published between2001 and 2013 were selected, from the first two journals related to the number of citations in the rankingscompiled by Google Scholar, Accounting and Taxation category. Qualitative analysis and quantitativeanalysis (factorial analysis of multiple correspondences as statistical method) were used. The results reflectthe importance of existing problems in the financial markets. The studies are focused on solving theseproblems, to support the investors
关键词：value relevance; articles; journals; qualitative and quantitative research