The Value property provides a textual representation of the visual information contained in an object. Not all objects support the Value property.
The Value property is retrieved by calling IAccessible::get_accValue.
The Value property tells the client about the visual information contained in an object. For example, an edit control's value is the text it contains, whereas a menu item has no value.
Providing Hierarchical Information
The Value property provides hierarchical information in cases such as a tree view control. Although the parent object in the tree view control does not provide information in the Value property, each item within the control has a zero-based value that represents its level within the hierarchy. Top-level items have a value of zero, second-level items have a value of one, and so on.