Usefulness of value added reporting: a review and synthesis of the literature Available to Purchase

Provides a useful summary of research on value added (VA) reporting and shows how income statements can be rearranged to show gross or not (of depreciation) VA. Starts with descriptive research on its use in various countries, enumerates its advantages and limitations and goes on to review empirical research on VA firm performance, the informational content of VA (as against conventional) data in market valuation and its predictive ability. Suggests that VA disclosure should be mandatory in the USA and calls for further research on its usefulness.