value relevance

the doctrine that sociological research topics will inevitably and rightly, often be chosen for their ‘ethical interest’, but that this need not prevent the researcher from seeking OBJECTIVITY within the particular frame-of-reference adopted.

The doctrine is especially associated with Max WEBER in association with his conception of VALUE FREEDOM AND VALUE NEUTRALITY (senses 2 and 4). This means that he identified three stages in the overall relation between values and sociological research:

a researcher's values often influence the choice of topic;
this need not prevent objective research, e.g. research establishing the empirical importance of particular values such as the PROTESTANT ETHIC; but
the outcome of any research never amounts to the outright justification of particular values. See also FACT-VALUE DISTINCTION.

Collins Dictionary of Sociology, 3rd ed. © HarperCollins Publishers 2000

Mentioned in

References in periodicals archive

While many studies highlight that the value relevance of earning is significantly reduced or diminished (Arora & Bhimani, 2016; Gan, Chong, & Ahmad, 2016; Kwon, 2009; Saeedi & Ebrahimi, 2010) due to that fact that earning is subject to the managerial manipulation that has reduced its relevance (Marquardt & Wiedman, 2004; Whelan & McNamara, 2004).

Value Relevance of Accounting Information in Malaysian Listed Firms: Family and Government Ownership Concentration's Perspective

The voluntary adoption of international accounting standards in several countries, shows lower levels of earnings management and higher value relevance, improving the quality of reported information (Barth, Landsman & Lang, 2008).

The Relation between Income Smoothing, Earnings Persistence and IFRS Adoption/(A Relacao entre Suavizacao, Persistencia e a Adocao dos IFRS)

Earlier studies have examined the value relevance of the VCR and reported inconsistent finding.

Signaling Firm Performance through Voluntary Carbon Reporting: Testing a Moderating Role of Corporate Governance

This finding is at odds with the Robinson, et al., study, but supports evidence from market-based value relevance tests found in other examinations.

The Predictive Ability of S&P's Core Earnings: An In-Sample, Out-of-Sample Estimation Approach

The objective is to examine if the value relevance of derivative amounts is greater when the information is disclosed relative to when the information about derivative values are recognized in the income statements.

A Test of the Functional Fixation Hypothesis Using Derivative Financial Instruments

Kerry Preibisch's work excelled by bridging the tension expressed by Weber between science and politics, between value neutrality and value relevance. Her work conformed to the established cannons of sociology as a social science while taking a clear standpoint.

In pursuit of real Utopias: Kerry Preibisch as an organic public sociologist

For reliability dimension, persistence, predictability, and value relevance a taken into account.

Earnings Quality: A Missing Link between Corporate Governance and Firm Value

As soon as their research was conducted, several types of research on value relevance were conducted which include disclosures on balance sheet items such as assets and liabilities, earnings statements using Ohlson Model (1995).

The value relevance of accounting disclosures among listed Nigerian firms: IFRS adoption