<![CDATA[Previous studies on firm value have rarely focused on relative value, making it an interesting research area. This study aims to examine the development of research focusing on relative value measured using price to book value and price earnings ratio by conducting a systematic literature review. The data is analyzed using a qualitative approach based on an empirical review of several reputable journals involving the examination of journals published between 2014 and 2023. The results of this study offer a comprehensive review of relative value developments over the past decade. The research addresses gaps in the existing literature and acts as a valuable reference for future investigations on relative value. This research has broad implications for informing decision makers, practitioners, and policymakers, emphasizing the need for a holistic approach in understanding the various practical aspects of relative value.]]>
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