Concepedia

Book Value Relevance

Book Value Relevance is a financial accounting construct that measures the extent to which a firm's book value of equity reflects information that is useful for investors in assessing the firm's value and making economic decisions.

303

Publications

24.7K

Citations

555

Authors

346

Institutions

Publications per year

2017–2026

74

Parents

Publications

303

Capital markets research in accounting

S.P. Kothari · Journal of Accounting and Economics · 2001 · 2.5K citations

, , +16

Changes in the value-relevance of earnings and book values over the past forty years

Daniel W. Collins, Edward L. Maydew, Ira S. Weiss · Journal of Accounting and Economics · 1997 · 1.8K citations

, , +14

Are Nonfinancial Measures Leading Indicators of Financial Performance? An Analysis of Customer Satisfaction

Christopher D. Ittner, David F. Larcker · Journal of Accounting Research · 1998 · 1.6K citations

, , +17

Earnings Asan Explanatory Variable for Returns

Peter D. Easton, Trevor S. Harris · Journal of Accounting Research · 1991 · 1.1K citations

, , +13

Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data

Ashiq Ali, Lee-Seok Hwang · Journal of Accounting Research · 2000 · 928 citations

, , +15

1–5 of 303

Authors

555

  1. MM
    Mishari M. Alfraih

    Public Authority for Applied Education and Training, Kuwait

    6 publications · 137 citations

    6

    h-index

  2. DW
    Daniel W. Collins

    University of Iowa, United States

    6 publications · 2.9K citations

    6

    h-index

  3. RB
    Ran Barniv

    Kent State University, United States

    4 publications · 284 citations

    4

    h-index

  4. EL
    Edward L. Maydew

    University of North Carolina at Chapel Hill, United States

    3 publications · 2K citations

    3

    h-index

  5. IH
    Iftekhar Hasan

    Bank of Finland, Finland

    3 publications · 76 citations

    3

    h-index

1–5 of 555

Institutions

346

  1. Public Authority for Applied Education and Training

    Kuwait City, Kuwait

    8 h-index

    14 publications

    311 citations

  2. College of Accounting

    Ljubljana, Slovenia

    7 h-index

    12 publications

    1.3K citations

  3. New York University

    New York, United States

    6 h-index

    10 publications

    755 citations

  4. Massachusetts Institute of Technology

    Cambridge, United States

    5 h-index

    5 publications

    3.4K citations

  5. Monash University

    Melbourne, Australia

    5 h-index

    9 publications

    402 citations

  6. University of Glasgow

    Glasgow, United Kingdom

    5 h-index

    5 publications

    347 citations

  7. Northern University of Malaysia

    Jitra, Malaysia

    5 h-index

    10 publications

    250 citations

  8. Baruch College

    New York, United States

    5 h-index

    8 publications

    601 citations

1–8 of 346

Venues

  1. SSRN Electronic Journal

    Repository · 43 publications · 2.2K citations

    22

    h-index

  2. Journal of Accounting Research

    JAR · 11 publications · 4.7K citations

    11

    h-index

  3. 10

    h-index

  4. Managerial Finance

    8 publications · 304 citations

    8

    h-index

  5. Journal of Business Finance &amp Accounting

    8 publications · 1.1K citations

    8

    h-index

1–5