ملائمة قيمة المعلومات المحاسبية : دراسة نظرية

Abstract EN

Any scientific research that is based on a specific question or problem, the researcher seeks to solve the problem and reach an answer to it using specific research methods, measurement tools and tests that fit the goal that the researcher seeks to achieve.

The current study aims to discuss the theoretical foundations and the conceptual implications of the term " value relevance " by using the descriptive approach to answer questions about the nature of that term, as well as distinguishing between the term relative and incremental value relevance.

After presenting the opinions of researchers and those interested in the field of value relevance, it was concluded that the relevance of the value does not refer only to relevance as a qualitative characteristic of the accounting information, as well as the identification of appropriate tests to measure the relative and incremental relevance.