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Accounting Information, Value Relevance, and Investors Behavior in the Egyptian Equity Market Amman A. Raga and Mohammad M. Oman,1 college of Management & Technology, Arab Academy for Science & Technology,

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What is accounting information value relevance?

Accounting information value relevance refers to the ability of financial information to impact the decisions of users, such as investors and creditors, by capturing the underlying economic value of a company.

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The purpose of accounting information value relevance is to provide users with meaningful, reliable, and comparable financial information that can be used to make informed economic decisions and assess the financial performance and position of a company.

What information must be reported on accounting information value relevance?

Accounting information value relevance typically includes financial statements, such as the balance sheet, income statement, and cash flow statement, as well as accompanying notes and disclosures that provide additional details and explanations.

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