Habib, Ahsan; Azim, Istiaq - In: Accounting Research Journal 21 (2008) 2, pp. 167-194
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 …