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Ray Ball · Study
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Author
Ray Ball
65 works
· latest 2023
· 4 institutions
cluster: provisional
ORCID 0000-0002-8210-1643
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65
Citations
29,008
Works here
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Most cited in this library
An Empirical Evaluation of Accounting Income Numbers
1968 · 6,384 citations
The effect of international institutional factors on properties of accounting earnings
2000 · 3,198 citations
Earnings quality in UK private firms: comparative loss recognition timeliness
2004 · 2,377 citations
Incentives versus standards: properties of accounting income in four East Asian countries
2003 · 2,078 citations
International Financial Reporting Standards (IFRS): pros and cons for investors
2006 · 1,273 citations
Works
60 shown
By What Criteria Do We Evaluate Accounting? Some Thoughts on Economic Welfare and the Archival Literature
Journal of Accounting Research
·
2023
·
1 author
·
Open access
60
citations
On earnings and cash flows as predictors of future cash flows
Journal of Accounting and Economics
·
2021
·
2 authors
·
Open access
99
citations
Earnings, retained earnings, and book-to-market in the cross section of expected returns
Journal of Financial Economics
·
2019
·
4 authors
·
Open access
114
citations
Ball and Brown (1968) after fifty years
Pacific-Basin Finance Journal
·
2018
·
2 authors
·
Open access
45
citations
IFRS – 10 years later
Accounting and Business Research
·
2016
·
1 author
·
Open access
181
citations
Accruals, cash flows, and operating profitability in the cross section of stock returns
Journal of Financial Economics
·
2016
·
4 authors
·
Open access
379
citations
Why We Do International Accounting Research
Journal of International Accounting Research
·
2016
·
1 author
·
Open access
39
citations
Contractibility and Transparency of Financial Statement Information Prepared Under IFRS: Evidence from Debt Contracts Around IFRS Adoption
Journal of Accounting Research
·
2015
·
3 authors
·
Open access
250
citations
Deflating profitability
Journal of Financial Economics
·
2015
·
4 authors
258
citations
Aggregate earnings and why they matter✩
Journal of Accounting Literature
·
2015
·
2 authors
79
citations
Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism
Journal of Accounting Research
·
2013
·
3 authors
·
Open access
258
citations
Ball and Brown (1968): A Retrospective
The Accounting Review
·
2013
·
2 authors
·
Open access
100
citations
Accounting Informs Investors and Earnings Management is Rife: Two Questionable Beliefs
Accounting Horizons
·
2013
·
1 author
·
Open access
258
citations
On Estimating Conditional Conservatism
The Accounting Review
·
2012
·
3 authors
·
Open access
267
citations
Audited Financial Reporting and Voluntary Disclosure as Complements: A Test of the Confirmation Hypothesis
Journal of Accounting and Economics
·
2011
·
3 authors
·
Open access
483
citations
Mark-to-Market Accounting and Information Asymmetry in Banks
SSRN Electronic Journal
·
2011
·
3 authors
·
preprint
·
Open access
25
citations
The Global Financial Crisis and the Efficient Market Hypothesis: What Have We Learned?
Journal of applied corporate finance
·
2009
·
1 author
200
citations
Aggregate Earnings and Asset Prices
Journal of Accounting Research
·
2009
·
3 authors
·
Open access
171
citations
Market and Political/Regulatory Perspectives on the Recent Accounting Scandals
Journal of Accounting Research
·
2009
·
1 author
·
Open access
484
citations
What is the Actual Economic Role of Financial Reporting?
Accounting Horizons
·
2008
·
1 author
·
Open access
74
citations
How Much New Information Is There in Earnings?
Journal of Accounting Research
·
2008
·
2 authors
·
Open access
381
citations
Earnings quality at initial public offerings
Journal of Accounting and Economics
·
2008
·
2 authors
·
Open access
667
citations
Is financial reporting shaped by equity markets or by debt markets? An international study of timeliness and conservatism
Review of Accounting Studies
·
2008
·
3 authors
·
Open access
513
citations
International Financial Reporting Standards (IFRS): pros and cons for investors
Accounting and Business Research
·
2006
·
1 author
1,273
citations
The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition
Journal of Accounting Research
·
2006
·
2 authors
·
Open access
1,117
citations
Restrictive Covenants Included in Public Debt Agreements: An Empirical Investigation
·
2005
·
5 authors
48
citations
Earnings quality in UK private firms: comparative loss recognition timeliness
Journal of Accounting and Economics
·
2004
·
2 authors
2,377
citations
Corporate Governance and Financial Reporting at Daimler-Benz (DaimlerChrysler) AG: From a “Stakeholder” toward a “Shareholder Value” Model
·
2004
·
1 author
·
chapter
28
citations
Incentives Versus Standards: Properties of Accounting Income in Four East Asian Countries, and Implications for Acceptance of IAS
SSRN Electronic Journal
·
2004
·
3 authors
·
preprint
·
Open access
221
citations
Earnings Quality in U.K. Private Firms
SSRN Electronic Journal
·
2004
·
2 authors
·
preprint
·
Open access
162
citations
Incentives Versus Standards: Properties of Accounting Income in Four East Asian Countries
SSRN Electronic Journal
·
2003
·
3 authors
·
preprint
·
Open access
124
citations
Incentives versus standards: properties of accounting income in four East Asian countries
Journal of Accounting and Economics
·
2003
·
3 authors
2,078
citations
Infrastructure Requirements for an Economically Efficient System of Public Financial Reporting and Disclosure
Brookings-Wharton papers on financial services
·
2001
·
1 author
811
citations
Accounting standards, the institutional environment and issuer incentives: Effect on timely loss recognition in China
Asia-Pacific Journal of Accounting & Economics
·
2000
·
3 authors
134
citations
The effect of international institutional factors on properties of accounting earnings
Journal of Accounting and Economics
·
2000
·
3 authors
3,198
citations
The Effect of International Institutional Factors on Properties of Accounting Earnings
SSRN Electronic Journal
·
1999
·
3 authors
·
preprint
·
Open access
869
citations
How Naive Is the Stock Market's Use of Earnings Information?
SSRN Electronic Journal
·
1998
·
2 authors
·
preprint
·
Open access
29
citations
How naive is the stock market's use of earnings information?
Journal of Accounting and Economics
·
1996
·
2 authors
·
Open access
307
citations
MAKING ACCOUNTING MORE INTERNATIONAL: WHY, HOW, AND HOW FAR WILL IT GO?
Journal of applied corporate finance
·
1995
·
1 author
96
citations
Problems in measuring portfolio performance An application to contrarian investment strategies
Journal of Financial Economics
·
1995
·
3 authors
·
Open access
368
citations
THE THEORY OF STOCK MARKET EFFICIENCY: ACCOMPLISHMENTS AND LIMITATIONS
Journal of applied corporate finance
·
1995
·
1 author
71
citations
Can We Implement Research on Stock Trading Rules?
The Journal of Portfolio Management
·
1995
·
3 authors
66
citations
Economic Determinants of the Relation Between Earnings Changes and Stock Returns.
The Accounting Review
·
1993
·
3 authors
84
citations
Economic determinants of the relation between earnings changes and stock returns
·
1993
·
2 authors
138
citations
The earnings-price anomaly
Journal of Accounting and Economics
·
1992
·
1 author
209
citations
The Economics of accounting policy choice
McGraw-Hill eBooks
·
1992
·
2 authors
·
book
25
citations
Security Returns Around Earnings Announcements.
The Accounting Review
·
1991
·
2 authors
254
citations
Nonstationary expected returns
Journal of Financial Economics
·
1989
·
2 authors
475
citations
The effect of block transactions on share prices
Journal of Banking & Finance
·
1989
·
2 authors
52
citations
Corporate Financial Reporting: A Methodological Review of Empirical Research
Journal of Accounting Research
·
1982
·
2 authors
365
citations
Risk and Return from Equity Investments in the Australian Mining Industry: January 1958 — February 1979
Australian Journal of Management
·
1980
·
2 authors
44
citations
Discussion of Accounting for Research and Development Costs: The Impact on Research and Development Expenditures
Journal of Accounting Research
·
1980
·
1 author
·
editorial
75
citations
Audit Qualifications and Share Prices
Abacus
·
1979
·
3 authors
74
citations
Introduction to Financial Management.
The Journal of Finance
·
1979
·
2 authors
42
citations
Dividends and the Value of the Firm: Evidence from the Australian Equity Market
Australian Journal of Management
·
1979
·
4 authors
45
citations
Some Additional Evidence on Survival Biases
The Journal of Finance
·
1979
·
2 authors
53
citations
Anomalies in relationships between securities' yields and yield-surrogates
Journal of Financial Economics
·
1978
·
1 author
750
citations
Share Capitalization Changes, Information, And the Australian Equity Market
Australian Journal of Management
·
1977
·
3 authors
56
citations
Asset Pricing in the Australian Industrial Equity Market
Australian Journal of Management
·
1976
·
3 authors
50
citations
Income Variation and Balance Sheet Compositions
Journal of Accounting Research
·
1976
·
3 authors
22
citations