2022
“On earnings and cash flows as predictors of future cash of future cash flows” (with Valeri V. Nikolaev). Journal of Accounting and Economics 73(1), 2022, 101430.
2021
“Using Accounting Earnings and Aggregate Supply and Demand Indicators to Estimate Firm-level Systematic Risk” (with Gil Sadka and Ayung Tseng). Review of Accounting Studies, 2021
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.
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