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Value relevance of accounting information during a financial crisis: An empirical analysis of Australian companies

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posted on 2023-05-15, 07:52 authored by Md Khokan BepariMd Khokan Bepari
"This thesis extends value relevance research by examining the changes in the value relevance of fundamental accounting measures in the unique context of a global financial crisis (GFC). This thesis examines the impact of the 2008-2009 GFC on the value relevance of book value of equity, earnings and cash flow from operations (CFO). It also examines the impact of the GFC on the value relevance of tangible assets, intangible assets and goodwill. ... This thesis is positioned into the CMR in Accounting. Positivist epistemology and objective ontology underpin the philosophical backgrounds of this thesis"--Abstract.



Central Queensland University

Additional Rights

I hereby grant to Central Queensland University or its agents the right to archive and to make available my thesis or dissertation in whole or in part through Central Queensland University’s Institutional Repository, ACQUIRE, in all forms of media, now or hereafter known. I retain all copyright, including the right to use future works (such as articles or books), all or part of this thesis or dissertation.

Open Access

  • Yes

Era Eligible

  • No


Professor Sheikh F Rahman

Thesis Type

  • Doctoral Thesis