The moderating effect of firm attributes on the value relevance of accounting information in emerging markets

The gap

Evidence profile

Sourced from the recommendations and stated research gap of the source papers, classified as general, spanning 3 journals.

Supporting evidence — 3 representative gaps

• Financial Accounting in the Digital Age: Analyzing the Impact of Technology and Automation (2026) · Zenodo (CERN European Organization for Nuclear Research) · doi

  firms, regulatory bodies, and professional educators aiming to modernize accounting practices in emerging markets. Beyond confirming existing literature, this study contributes novel empirical evidence by integrating both qualitative insights and statistical effect sizes to reinforce the practical implications of these barriers (Alassuli, Thuneibat, Eltweri, Al-Hajaya & Alghraibeh 2025)

  generalrecommendations
  Keywords: firms regulatory bodies professional educators aiming modernize accounting practices emerging markets beyond confirming existing literature
• The Effectiveness of Implementation Material Flow Cost Accounting (MFCA): A Case Study in The Standard Concrete Company in Duhok (2026) · Zanco Journal of Humanity Sciences · doi

  There is a need for companies to shift their focus from an exclusive emphasis on short-term profits toward adopting long-term strategies aimed at survival, sustainability, and achieving competitive pricing. Traditional accounting systems have been criticized for their narrow focus on producing a specific type of accounting information.

  generalstated research gapevidence 5/5
  Keywords: there need companies shift focus exclusive emphasis short-term
• The Role of Firm Attributes in Shaping Value Relevance: Evidence from Saudi Arabia (2026) · International Journal of Financial Studies · doi

  The study identifies a gap in the literature regarding the moderating effect of firm attributes on the value relevance of accounting information in emerging markets. The research gap is particularly significant in Saudi Arabia, where concentrated ownership and limited analyst coverage amplify reliance on firm-level signals.

  generalstated research gapevidence 5/5
  Keywords: study identifies gap literature regarding moderating effect firm

Questions about this gap