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Keywords: Accounting value relevance
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Journal Articles
Journal:
European Business Review
European Business Review (2025) 37 (6): 989–1016.
Published: 14 August 2025
...Feng Zou; Tingting Liu; Mohd Zulkhairi Mustapha; Ervina Alfan Purpose While numerous studies have examined accounting value relevance (AVR) in terms of its measurement, evolution and usefulness, few studies have interpreted it through the lens of the information transmission process. This study...
