THE IMPACT OF FINANCIAL CRISIS ON THE VALUE RELEVANCE OF BOOK VALUE AND EARNINGS
LILIANA CIMBROLAABSTRACT. Desai et al. examine cash flow and accrual inefficiencies with respect to stock prices, and focus on total accrual mispricing. Davis-Friday et al. examine whether differences in corporate governance influence the relative value relevance of the book value of equity and earnings of firms in these countries during the financial crisis.