 A review of the impact of Ball and Brown (1968) on research in the Asia-Pacific BasinGreg Clinch, John D. Lyon and Matt Pinnuck Pacific-Basin Finance Journal, 2019, vol. 53, issue C, 268-277 Abstract: •We assess the impact of Ball and Brown (1968) (hereafter BB68) on Australian Accounting and Finance research in the last 50 years.•We use citation analysis based on four Australian journals and one US journal, the Journal of Accounting Research.•We contrast BB68 with Beaver (1968) since both a papers are on similar topics and appeared in the Journal of Accounting Research in the same year.•Based on citation analysis we find that BB68 is more influential than Beaver (1968) both in Australia and in the US but that the impact across the decades has differed between Australia and the US.•We also find that papers citing BB68 as opposed to Beaver (1968) in Australian journals are significantly more influential than a randomly matched paper appearing at the same time and in the same journal.•We undertake qualitative analyses to investigate the impact of BB68 on empirical method in Australia, the research questions in both Accounting and Finance, the impact by Australasian region together with evolution of Australian financial market databases.•Our evidence indicates that the level of impact of BB68 shows no evidence of declining. Date: 2019 Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:eee:pacfin:v:53:y:2019:i:c:p:268-277 DOI: 10.1016/j.pacfin.2018.11.004 Access Statistics for this article Pacific-Basin Finance Journal is currently edited by K. Chan and S. Ghon Rhee More articles in Pacific-Basin Finance Journal from Elsevier |
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