Research

2020 | 2019 | 2016 | 2015 | 2014 | 2013 | 2012 | 2009 | 2008 | 2006 | 2005 | 2004 | 2003 | 2002 | 2001 | 2000

2020

"Earnings, Retained Earnings, and Book-to-Market in the Cross Section of Expected Returns." Ray Ball, Joseph Gerakos, Juhani T. Linnainmaa and Valeri Nikolaev; Journal of Financial Economics, 2020, 135(1), pp. 231-54. https://doi.org/10.1016/j.jfineco.2019.05.013

2019

"Ball and Brown (1968) after Fifty Years." Ray Ball and Philip Brown; Pacific-Basin Finance Journal, 2019, 53, pp. 410-31. https://doi.org/10.1016/j.pacfin.2018.12.008

2016

"IFRS – 10 Years Later." Ray Ball; Accounting and Business Research, 2016, 46(5), pp. 545-71. https://doi.org/10.1080/00014788.2016.1182710

"Why We Do International Accounting Research." Ray Ball; Journal of International Accounting Research, 2016, 15, pp. 1-6. http://search.ebscohost.com/login.aspx?direct=true&db=bah&AN=118906426&site=ehost-live&scope=site

"Accruals, Cash Flows, and Operating Profitability in the Cross Section of Stock Returns." Ray Ball, Joseph Gerakos, Juhani T. Linnainmaa and Valeri Nikolaev; Journal of Financial Economics, 2016, 121(1), pp. 28-45. https://doi.org/10.1016/j.jfineco.2016.03.002

2015

"Contractibility and Transparency of Financial Statement Information Prepared under IFRS: Evidence from Debt Contracts around IFRS Adoption." Ray Ball, Xi Li and Lakshmanan Shivakumar; Journal of Accounting Research, 2015, 53(5), pp. 915-63. http://dx.doi.org/10.1111/1475-679X.12095

"Aggregate Earnings and Why They Matter." Ray Ball and Gil Sadka; Journal of Accounting Literature, 2015, 34(0), pp. 39-57. http://dx.doi.org/10.1016/j.acclit.2015.01.001

"Deflating Profitability." Ray Ball, Joseph Gerakos, Juhani T. Linnainmaa and Valeri V. Nikolaev; Journal of Financial Economics, 2015, 117(2), pp. 225-48. https://doi.org/10.1016/j.jfineco.2015.02.004

2014

"Ball and Brown (1968): A Retrospective." Ray Ball and Philip R. Brown; Accounting Review, 2014, 89(1), pp. 1-26. http://search.ebscohost.com/login.aspx?direct=true&db=bah&AN=94250217

2013

"Accounting Informs Investors and Earnings Management Is Rife: Two Questionable Beliefs." Ray Ball; Accounting Horizons, 2013, 27, pp. 847-53. http://search.ebscohost.com/login.aspx?direct=true&db=bah&AN=92944826

"Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism." Ray Ball, S. P. Kothari and Valeri V. Nikolaev; Journal of Accounting Research, 2013, 51(5), pp. 1071-97. http://dx.doi.org/10.1111/1475-679X.12026

2012

"On Estimating Conditional Conservatism." Ray Ball, S. P. Kothari and Valeri V. Nikolaev; The Accounting Review, 2012, 88(3), pp. 755-87. http://dx.doi.org/10.2308/accr-50371

"Audited Financial Reporting and Voluntary Disclosure as Complements: A Test of the Confirmation Hypothesis." Ray Ball, Sudarshan Jayaraman and Lakshmanan Shivakumar; Journal of Accounting and Economics, 2012, 53(1–2), pp. 136-66. http://dx.doi.org/10.1016/j.jacceco.2011.11.005

2009

"The Global Financial Crisis and the Efficient Market Hypothesis: What Have We Learned?" Ray Ball; Journal of Applied Corporate Finance, 2009, 21(4), pp. 8-16. http://dx.doi.org/10.1111/j.1745-6622.2009.00246.x 

"Aggregate Earnings and Asset Prices." Ray Ball, Gil Sadka and Ronnie Sadka; Journal of Accounting Research, 2009, 47(5), pp. 1097-133. http://dx.doi.org/10.1111/j.1475-679X.2009.00351.x 

"Market and Political/Regulatory Perspectives on the Recent Accounting Scandals." Ray Ball; Journal of Accounting Research, 2009, 47(2), pp. 277-323. http://dx.doi.org/10.1111/j.1475-679X.2009.00325.x

2008

"What Is the Actual Economic Role of Financial Reporting?" Ray Ball; Accounting Horizons, 2008, 22(4), pp. 427-32. http://dx.doi.org/10.2308/acch.2008.22.4.427

"How Much New Information Is There in Earnings?" Ray Ball and Lakshmanan Shivakumar; Journal of Accounting Research, 2008, 46(5), pp. 975-1016. http://dx.doi.org/10.1111/j.1475-679X.2008.00299.x 

"Earnings Quality at Initial Public Offerings." Ray Ball and Lakshmanan Shivakumar; Journal of Accounting and Economics, 2008, 45(2-3), pp. 324-49. http://dx.doi.org/10.1016/j.jacceco.2007.12.001

"Is Financial Reporting Shaped by Equity Markets or by Debt Markets? An International Study of Timeliness and Conservatism." Ray Ball, Ashok Robin and Gil Sadka; Review of Accounting Studies, 2008, 13(2), pp. 168-205. http://dx.doi.org/10.1007/s11142-007-9064-x

2006

"International Financial Reporting Standards (IFRS): Pros and Cons for Investors." Ray Ball; Accounting & Business Research, 2006, 36(Special Issue), pp. 5-27. http://search.ebscohost.com/login.aspx?direct=true&db=bth&AN=23860578

"The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition." Ray Ball and Lakshmanan Shivakumar; Journal of Accounting Research, 2006, 44(2), pp. 207-42. http://dx.doi.org/10.1111/j.1475-679X.2006.00198.x

2005

"Earnings Quality in UK Private Firms: Comparative Loss Recognition Timeliness." Ray Ball and Lakshmanan Shivakumar; Journal of Accounting & Economics, 2005, 39(1), pp. 83. http://dx.doi.org/10.1016/j.jacceco.2004.04.001

2004

"Daimler-Benz AG: Evolution of Corporate Governance from a Code-Law “Stakeholder” toward a Common-Law “Shareholder Value” System," Ray Ball, in C. Leuz, D. Pfaff and A. Hopwood: The Economics and Politics of Accounting : International Perspectives on Research, Trends, Policy, and Practice. Oxford ; New York: Oxford University Press, 2004, pp. 101-05 http://dx.doi.org/10.1093/0199260621.003.0005

"The Effect of International Institutional Factors on Properties of Accounting Earnings," Ray Ball, S. P. Kothari and Ashok Robin, in C. W. Nobes: Developments in International Accounting--General Issues and Classification.Cheltenham, U.K. and Northampton, Mass.: Elgar, 2004, pp. 195-245

"Jinan Qingpi Motorcycle Co., Ltd." Ray Ball and Joanna Shuang Wu; Journal of Accounting Education, 2004, 22(4), pp. 325. http://dx.doi.org/10.1016/j.jaccedu.2004.09.003

2003

"Incentives Versus Standards: Properties of Accounting Income in Four East Asian Countries." Ray Ball, Ashok Robin and Joanna Shuang Wu; Journal of Accounting and Economics, 2003, 36(1-3), pp. 235-70. http://dx.doi.org/10.1016/j.jacceco.2003.10.003

2002

"Rationality of Capital Markets." John A. Doukas, Ray Ball, Kent Daniel, Kenneth French, Stephen Ross and Jay Shanken; European Financial Management, 2002, 8(2), pp. 229. http://dx.doi.org/10.1111/1468-036X.00186

2001

"Infrastructure Requirements for an Economically Efficient System of Public Financial Reporting and Disclosure." Ray Ball; Brookings-Wharton Papers on Financial Services, 2001, pp. 127-69. http://muse.jhu.edu/journals/brookings-wharton_papers_on_financial_services/v2001/2001.1ball.pdf

"Problems in Measuring Portfolio Performance: An Application to Contrarian Investment Strategies," Ray Ball, S. P. Kothari and Jay Shanken, in H. Shefrin: Behavioral Finance. Cheltenham, U.K. and Northampton, Mass.: Elgar, 2001, pp. 576-604

2000

"The Effect of International Institutional Factors on Properties of Accounting Earnings." Ray Ball, S. P. Kothari and Ashok Robin; Journal of Accounting and Economics, 2000, 29(1), pp. 1-51.http://dx.doi.org/10.1016/S0165-4101(00)00012-4

"Corrigendum To "The Effect of International Institutional Factors on Properties of Accounting Earnings "." Ray Ball, S. P. Kothari and Ashok Robin; Journal of Accounting and Economics, 2000, 30(2), pp. 241.http://dx.doi.org/10.1016/S0165-4101(01)00007-6

"Historical Cost as a Commitment Device." Ray Ball, A. Scott Keating and Jerold Zimmerman; Maandblad voor Accountancy en Bedrijfse-economie, 2000, 74, pp. 12-23.

For a listing of additional research publications, please visit the university library listing page.