Pengaruh Penyajian dan Pengungkapan Nilai Wajar Aset Tetap dan Properti Investasi terhadap Relevansi Nilai dengan Kualitas Audit dan Corporate governance Sebagai Variabel Pemoderasi: Studi Kasus Pada Sektor Consumer Cyclicals dan Consumer Non-Cyclicals Ya

AWAT WIDURI

Informasi Umum

Kode

25.05.769

Klasifikasi

000 - General Works

Jenis

Karya Ilmiah - Thesis (S2) - Reference

Subjek

Corporate Governance

Dilihat

64 kali

Informasi Lainnya

Abstraksi

The significance of value relevance in fair value accounting has prompted a considerable body of research, given its pivotal role in investment decision-making and market efficiency. Although an extensive body of literature has addressed this accounting construct, the underlying research motivations and empirical findings exhibit considerable variation. In response, this study conducts a bibliometric investigation of the value relevance literature to identify dominant research trajectories and thematic developments within the field. A total of 274 articles and review papers related to value relevance, published between 1996 and 2024, were systematically retrieved from the Scopus database. The analytical framework integrates RStudio for citation analysis, VOSviewer for network mapping, and Microsoft Excel for content evaluation. Additionally, a structured review of recent scholarly contributions is incorporated to enrich and contextualize the bibliometric insights.<br /> The results of this study reveal five major research themes: accounting, disclosure, accounting standards, emerging markets, and fair value hierarchy. Among the most central contributors, the United States leads in publication output, while prominent authors, such as Barth, and leading journals, like The Accounting Review, demonstrate substantial influence in the field. This research presents an in-depth bibliometric analysis of the value relevance literature, aiming to bridge existing gaps in scholarly discourse and outline prospective avenues for future inquiry, particularly beneficial for emerging scholars in the fields of accounting and finance.