accounting information in Australia. Design/methodology/approach – This paper uses board, audit committee and external audit … of stock price on earnings and equity book values following Ohlosn's accounting-based valuation framework. Findings … – Regression results show that firms with strong governance structure exhibit higher value-relevance of accounting information …

fundamental analysis. One of the elements to be considered in the fundamental analysis is the accounting information provided by … more efficient and what is the role and place of accounting information in making investment decisions. …