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In this studys analysis pre and post the Financial Crisis,the value correlations of the accounting information and the additional explanation ability of the fundamental variables were found to be very high after the Financial Crisis.The significant fundamental variables varied pre and post the crisis.Inventory (SALINV) was found to be significant before the Financial Crisis but was found insignificant after.On the other hand,Accounts Receivable (ΔSALAR) and Personnel Expenses (ΔASLR) were not significant before the Financial Crisis but significant after the crisis,and the signs also changed from negative (-) to positive (+).Meanwhile,Gross Profits (ΔGMSAL) showed negative (-) coefficients before the crisis,but showed positive (+) coefficients after.Also,the results from conducting regression analysis using POST,which is the dummy variable representing the periods pre and post the Financial Crisis,show that Gross Profits (POST*ΔGMSAL),Sales (POST*ΔSALA),Cost of Sales (POST*ΔCGSA),Accounts Receivable (POST*ΔSALAR) and Personnel Expenses (POST*ΔASLR) showed positive (+) signs,but Equipment Investment (POST*ΔCAPEX) and Assets (POST*ΔASA) showed negative (-) signs.