Abstract
The paper presents the review of the value relevance literatures used Ohlson model (1995). The popularity of value relevance topic nowadays is principally driven by the adoption IFRS which changed how companies measure its income and assets. Although this topic is still in debate whether it useful or not, this paper tried to conclude a summary from many prior value relevance researches. First, I seek to review some of the significant literature on value relevance during 2009-2019. The emphasis is on results and empirical contributions relating incremental value relevance. The second part of this paper is discussion about eight different studies from more than 10 countries about evidence of value relevance phenomenon in their setting. This paper finds that the concept of value relevance really exists in many countries but it is deteriorating / declining over the period. Further research could test other information to prevent this deterioration of value relevance such as future prospect attributes rather than historical information only
Highlights
Di dalam berbagai literatur akuntansi, salah satu topik populer yang selalu dibahas oleh berbagai peneliti ialah bagaimana menghubungkan angkaangka dalam laporan keuangan dengan harga saham
This paper finds that the concept of value relevance really exists in many countries but it is deteriorating / declining over the period
Jurnal Ilmiah Akuntansi dan Finansial Indonesia, 1(1), 45–58
Summary
Waas Bin Khidmat, Man Wang, The value relevance of R&D and dan Sadia Awan (2019). Desain Penelitian Penelitian ini akan menelaah artikel relevansi nilai secara terpisah dan multitopik. Terpisah berarti analisis akan membahas artikel secara satu per satu berdasarkan tahun terdahulu. Multitopik berarti bahwa peneliti tidak mengontrol sub-topik penelitian terkait satu sub-topik tertentu. Subtopik yang akan dibahas antara lain mengenai tata kelola perusahaan, modal intelektual, krisis ekonomi, arus kas bebas, dan riset dan pengembangan. Diakhir pembahasan peneliti akan membuat ringkasan mengenai keterkaitan temuan, kritik, dan argument mengenai relevansi nilai selama satu dekade berdasarkan artikel yang dibahas sebelumnya. Seperti model klasik relevansi nilai, penelitian ini menggunakan nilai buku per saham dan laba per saham sebagai variable independen dan harga saham sebagai variable dependen.
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