DEĞER İLİŞKİSİ ÜZERİNE ULUSLARARASI YAYINLAR

Çalışmamızda, Web of Science veri tabanındaki SCI ve SSCI kategorilerde bulunan, konusunda hem value relevance hem de accounting geçen, İngilizce dilinde yayınlanmış ve araştırma alanı Business Economics olarak belirtilmiş olan sayısal makaleler kullanılmıştır. Literatür taraması, 2010 yılından başlamakta ve 2016 yılının ilk yarısını kapsamaktadır. Çalışmamızda; finansal muhasebe, raporlama ve sermaye piyasaları konularında çalışan muhasebe akademisyenlerinin son yıllarda üzerinde en çok ilgilendikleri konulardan biri olan "değer ilişkisi (value relevance)" konusundaki yapılmış ciddi çalışmaları sınıflandırarak, özellikle Türkçe literatüre katkıda bulunmak ve bu konuda çalışma yapacaklara yardımcı olmak amaçlanmaktadır.

LITERATURE ON THEVALUE RELEVANCE

In our literature review study, over the period of 2010 and the first half of 2016, quantitative studies available in the Web of Science (SCI or SSCI) database and categorised as Business Economics in terms of their research areas are used. All used studies are published in English and they include both value relevance and accounting words in their topics. The aim of our study is to classify academically distinctive studies related to the value relevance which is one of the topics that attracts the interest of accounting academics studying financial accounting, reporting, and capital markets; and hence, to especially contribute to the Turkish literature and help future researchers.

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