Abstract
The purpose of this paper is to assess the scientific literature referring to the value relevance of reported
accounting information over a twelve year period starting from 2002. The approach of the paper is a
theoretical (conceptual) one. In order to complete the purpose of the paper we selected as research
method the longitudinal qualitative analysis. The qualitative analysis carried out presents a deductive
character. Our conclusions regarding the general characteristics of the research field pertaining to the
value relevance of reported accounting information are drawn based on the main results and scientific
contributions identified in the research field of interest.