Disentangling Relevance from Reliability in Value Relevance Tests

Keyphrases

• Value Relevance 100%
• COVID-19 Pandemic 66%
• Value Relevance of Earnings 33%
• Joint Test 33%
• Accounting Estimates 33%
• Stock Returns 33%
• Earnings Usefulness 33%
• Uncertainty Levels 33%
• Firm Categories 33%

Economics, Econometrics and Finance

• Profit 100%
• Capital Market Returns 33%