Details about Ray Ball

Access statistics for papers by Ray Ball.

Last updated 2023-06-07. Update your information in the RePEc Author Service.

Short-id: pba505

Working Papers

1990

1. Economic Determinants of the Relation Between Earnings Changes and Stock Returns
   Working Papers, Rochester, Business - Managerial Economics Research Center View citations (1)

1989

2. THE EFFECT OF BLOCK TRANSACTIONS ON SHARE PRICES: AUSTRALIAN EVIDENCE
   Working Papers, Rochester, Business - Managerial Economics Research Center View citations (16)
   See also Journal Article The effect of block transactions on share prices: Australian evidence, Journal of Banking & Finance, Elsevier (1989) View citations (16) (1989)
3. WHAT DO WE KNOW ABOUT STOCK MARKET EFFICIENCY?
   Working Papers, Rochester, Business - Managerial Economics Research Center View citations (4)

Journal Articles

2024

1. Accounting for Inflation: The Dog That Didn't Bark
   Abacus, 2024, 60, (1), 1-12

2022

2. Correction to: using accounting earnings and aggregate economic indicators to estimate firm-level systematic risk
   Review of Accounting Studies, 2022, 27, (2), 647-648 View citations (2)
3. On earnings and cash flows as predictors of future cash flows
   Journal of Accounting and Economics, 2022, 73, (1)
4. Using accounting earnings and aggregate economic indicators to estimate firm-level systematic risk
   Review of Accounting Studies, 2022, 27, (2), 607-646 View citations (2)

2020

5. Earnings, retained earnings, and book-to-market in the cross section of expected returns
   Journal of Financial Economics, 2020, 135, (1), 231-254 View citations (9)

2019

6. Ball and Brown (1968) after fifty years
   Pacific-Basin Finance Journal, 2019, 53, (C), 410-431 View citations (7)

2016

7. Accruals, cash flows, and operating profitability in the cross section of stock returns
   Journal of Financial Economics, 2016, 121, (1), 28-45 View citations (94)
8. IFRS -- 10 years later
   Accounting and Business Research, 2016, 46, (5), 545-571 View citations (10)

2015

9. Aggregate earnings and why they matter
   Journal of Accounting Literature, 2015, 34, (C), 39-57 View citations (15)
10. Aggregate earnings and why they matter✩
    Journal of Accounting Literature, 2015, 34, (1), 39-57 View citations (3)
11. Contractibility and Transparency of Financial Statement Information Prepared Under IFRS: Evidence from Debt Contracts Around IFRS Adoption
    Journal of Accounting Research, 2015, 53, (5), 915-963 View citations (49)
12. Deflating profitability
    Journal of Financial Economics, 2015, 117, (2), 225-248 View citations (68)

2013

13. Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism
    Journal of Accounting Research, 2013, 51, (5), 1071-1097 View citations (20)

2012

14. Audited financial reporting and voluntary disclosure as complements: A test of the Confirmation Hypothesis
    Journal of Accounting and Economics, 2012, 53, (1), 136-166 View citations (107)

2009

15. Aggregate Earnings and Asset Prices
    Journal of Accounting Research, 2009, 47, (5), 1097-1133 View citations (52)
16. Market and Political/Regulatory Perspectives on the Recent Accounting Scandals
    Journal of Accounting Research, 2009, 47, (2), 277-323 View citations (108)
17. The Global Financial Crisis and the Efficient Market Hypothesis: What Have We Learned?
    Journal of Applied Corporate Finance, 2009, 21, (4), 8-16 View citations (49)

2008

18. Earnings quality at initial public offerings
    Journal of Accounting and Economics, 2008, 45, (2-3), 324-349 View citations (144)
19. How Much New Information Is There in Earnings?
    Journal of Accounting Research, 2008, 46, (5), 975-1016 View citations (88)

2006

20. International Financial Reporting Standards (IFRS): pros and cons for investors
    Accounting and Business Research, 2006, 36, (S1), 5-27 View citations (290)
21. The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition
    Journal of Accounting Research, 2006, 44, (2), 207-242 View citations (224)

2005

22. Earnings quality in UK private firms: comparative loss recognition timeliness
    Journal of Accounting and Economics, 2005, 39, (1), 83-128 View citations (498)

2003

23. Incentives versus standards: properties of accounting income in four East Asian countries
    Journal of Accounting and Economics, 2003, 36, (1-3), 235-270 View citations (505)

2000

24. Corrigendum to "The effect of international institutional factors on properties of accounting earnings"; [Journal of Accounting and Economics 29 (2000) 1-51]
    Journal of Accounting and Economics, 2000, 30, (2), 241-241 View citations (589)
25. The effect of international institutional factors on properties of accounting earnings
    Journal of Accounting and Economics, 2000, 29, (1), 1-51 View citations (796)

1997

26. Editorial data
    Journal of Accounting and Economics, 1997, 24, (1), 1-1
27. Editorial data
    Journal of Accounting and Economics, 1997, 23, (1), 1-1
28. Editorial data
    Journal of Accounting and Economics, 1997, 23, (3), 223-223
29. Editorial data
    Journal of Accounting and Economics, 1997, 23, (2), 113-113
30. Five year report on the Journal of Accounting and Economics
    Journal of Accounting and Economics, 1997, 23, (1), 3-6 View citations (1)

1996

31. Editorial data
    Journal of Accounting and Economics, 1996, 21, (2), 159-159
32. Editorial data
    Journal of Accounting and Economics, 1996, 22, (1-3), 1-1
33. Editorial data
    Journal of Accounting and Economics, 1996, 21, (3), 277-277
34. Editorial data
    Journal of Accounting and Economics, 1996, 21, (1), 1-1
35. How naive is the stock market's use of earnings information?
    Journal of Accounting and Economics, 1996, 21, (3), 319-337 View citations (81)

1995

36. Editorial data
    Journal of Accounting and Economics, 1995, 20, (3), 227-227
37. Editorial data
    Journal of Accounting and Economics, 1995, 19, (2-3), 175-175
38. Editorial data
    Journal of Accounting and Economics, 1995, 19, (1), 1-1
39. Editorial data
    Journal of Accounting and Economics, 1995, 20, (1), 1-1
40. Editorial: Organizations, incentives, and innovation
    Journal of Accounting and Economics, 1995, 19, (2-3), 177-177
41. MAKING ACCOUNTING MORE INTERNATIONAL: WHY, HOW, AND HOW FAR WILL IT GO?
    Journal of Applied Corporate Finance, 1995, 8, (3), 19-29 View citations (32)
42. Problems in measuring portfolio performance An application to contrarian investment strategies
    Journal of Financial Economics, 1995, 38, (1), 79-107 View citations (101)
43. THE THEORY OF STOCK MARKET EFFICIENCY: ACCOMPLISHMENTS AND LIMITATIONS
    Journal of Applied Corporate Finance, 1995, 8, (1), 4-18 View citations (5)

1994

44. Editorial data
    Journal of Accounting and Economics, 1994, 18, (1), 1-1 View citations (1)

1993

45. Editorial data
    Journal of Accounting and Economics, 1993, 16, (1-3), 1-1
46. Editorial data
    Journal of Accounting and Economics, 1993, 16, (4), 381-381

1992

47. Editorial data
    Journal of Accounting and Economics, 1992, 15, (4), 443-443
48. Editorial data
    Journal of Accounting and Economics, 1992, 15, (2-3), 115-115
49. Editorial data
    Journal of Accounting and Economics, 1992, 15, (1), 1-1
50. Five year report on the journal of accounting & economics
    Journal of Accounting and Economics, 1992, 15, (1), 3-6
51. The earnings-price anomaly
    Journal of Accounting and Economics, 1992, 15, (2-3), 319-345 View citations (55)

1991

52. Editorial data
    Journal of Accounting and Economics, 1991, 14, (2), 115-115
53. Editorial data
    Journal of Accounting and Economics, 1991, 14, (4), 321-321
54. Editorial data
    Journal of Accounting and Economics, 1991, 14, (3), 215-215
55. Editorial data
    Journal of Accounting and Economics, 1991, 14, (1), 1-1

1990

56. Discussion of “Specification problems with information content of earnings: Revisions and rationality of expectations and self†selection bias†*
    Contemporary Accounting Research, 1990, 7, (1), 178-184
57. Editorial data
    Journal of Accounting and Economics, 1990, 13, (2), 91-91
58. Editorial data
    Journal of Accounting and Economics, 1990, 12, (1-3), 1-1
59. Editorial data
    Journal of Accounting and Economics, 1990, 12, (4), 339-339
60. Editorial data
    Journal of Accounting and Economics, 1990, 13, (4), 303-303
61. Editorial data
    Journal of Accounting and Economics, 1990, 13, (3), 189-189

1989

62. Editorial data
    Journal of Accounting and Economics, 1989, 11, (2-3), 107-107
63. Editorial data
    Journal of Accounting and Economics, 1989, 11, (4), 293-293
64. Nonstationary expected returns: Implications for tests of market efficiency and serial correlation in returns
    Journal of Financial Economics, 1989, 25, (1), 51-74 View citations (113)
65. The effect of block transactions on share prices: Australian evidence
    Journal of Banking & Finance, 1989, 13, (3), 397-419 View citations (16)
    See also Working Paper THE EFFECT OF BLOCK TRANSACTIONS ON SHARE PRICES: AUSTRALIAN EVIDENCE, Working Papers (1989) View citations (16) (1989)

1988

66. Editorial data
    Journal of Accounting and Economics, 1988, 10, (4), 275-275
67. Editorial data
    Journal of Accounting and Economics, 1988, 10, (1), 1-1
68. Editorial data
    Journal of Accounting and Economics, 1988, 10, (2), 87-87

1987

69. A Corrected Statex-Actuaries Daily Accumulation Index
    Australian Journal of Management, 1987, 12, (1), 1-8 View citations (6)
70. Editorial data
    Journal of Accounting and Economics, 1987, 9, (3), 229-229
71. Editorial data
    Journal of Accounting and Economics, 1987, 9, (2), 109-109
72. Editorial data
    Journal of Accounting and Economics, 1987, 9, (1), 1-1
73. The first eight years of the journal of accounting and economics
    Journal of Accounting and Economics, 1987, 9, (1), 3-6 View citations (1)

1986

74. Shares, Bonds, Treasury Notes, Property Trusts and Inflation: Historical Returns and Risks, 1974-1985
    Australian Journal of Management, 1986, 11, (2), 117-137 View citations (1)

1983

75. Distortions Created by Taxes Which are Options on Value Creation: The Australian Resources Rent Tax Proposal
    Australian Journal of Management, 1983, 8, (2), 1-14 View citations (20)

1982

76. CORPORATE FINANCIAL-REPORTING - A METHODOLOGICAL REVIEW OF EMPIRICAL-RESEARCH
    Journal of Accounting Research, 1982, 20, 161-234 View citations (75)
77. CORPORATE FINANCIAL-REPORTING - A METHODOLOGICAL REVIEW OF EMPIRICAL-RESEARCH - REPLY
    Journal of Accounting Research, 1982, 20, 245-248 View citations (72)

1980

78. DISCUSSION OF ACCOUNTING FOR RESEARCH AND DEVELOPMENT COSTS - THE IMPACT ON RESEARCH AND DEVELOPMENT EXPENDITURES
    Journal of Accounting Research, 1980, 18, 27-37 View citations (22)
79. Risk and Return from Equity Investments in the Australian Mining Industry: January 1958 — February 1979
    Australian Journal of Management, 1980, 5, (1-2), 45-66 View citations (24)

1979

80. Dividends and the Value of the Firm: Evidence from the Australian Equity Market
    Australian Journal of Management, 1979, 4, (1), 13-26 View citations (13)
81. Some Additional Evidence on Survival Biases
    Journal of Finance, 1979, 34, (1), 197-206 View citations (4)

1978

82. Anomalies in relationships between securities' yields and yield-surrogates
    Journal of Financial Economics, 1978, 6, (2-3), 103-126 View citations (151)

1977

83. A Note on Errors in Variables and Estimates of Systematic Risk
    Australian Journal of Management, 1977, 2, (1), 79-84
84. Asset Pricing in the Australian Industrial Equity Market: Reply
    Australian Journal of Management, 1977, 2, (2), 195-199
85. Reply to Salamon and Smith: [Additional Evidence on the Time Series Properties of Reported Earnings Per Share]
    Journal of Finance, 1977, 32, (5), 1802-08
86. Share Capitalization Changes, Information, And the Australian Equity Market
    Australian Journal of Management, 1977, 2, (2), 105-125 View citations (8)

1976

87. Asset Pricing in the Australian Industrial Equity Market
    Australian Journal of Management, 1976, 1, (1), 1-32 View citations (13)
88. INCOME VARIATION AND BALANCE-SHEET COMPOSITIONS
    Journal of Accounting Research, 1976, 14, (1), 1-9 View citations (4)

1972

89. CHANGES IN ACCOUNTING TECHNIQUES AND STOCK PRICES
    Journal of Accounting Research, 1972, 10, 1-38 View citations (27)
90. Risk, Return and Disequilibrium: An Application to Changes in Accounting Techniques
    Journal of Finance, 1972, 27, (2), 343-53
91. Some Time Series Properties of Accounting Income
    Journal of Finance, 1972, 27, (3), 663-81 View citations (75)

1971

92. INDEX OF EMPIRICAL RESEARCH IN ACCOUNTING
    Journal of Accounting Research, 1971, 9, (1), 1-31 View citations (1)

1969

93. PORTFOLIO THEORY AND ACCOUNTING
    Journal of Accounting Research, 1969, 7, (2), 300-323 View citations (22)

1968

94. EMPIRICAL EVALUATION OF ACCOUNTING INCOME NUMBERS
    Journal of Accounting Research, 1968, 6, (2), 159-178 View citations (1156)

Editor

1. Journal of Accounting Research
   Wiley Blackwell