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Econometrics of the Basu asymmetric timeliness coefficient and accounting conservatism
Ball, Ray; Kothari, S. P.; Nikolaev, Valeri V. - In: Journal of accounting research 51 (2013) 5, pp. 1071-1097
Persistent link: https://www.econbiz.de/10010228876
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Market and political/regulatory perspectives on the recent accounting scandals
Ball, Ray - In: Journal of accounting research 47 (2009) 2, pp. 277-323
Persistent link: https://www.econbiz.de/10003840002
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By what criteria do we evaluate accounting? : some thoughts on economic welfare and the archival literature
Ball, Ray - In: Journal of accounting research 62 (2024) 1, pp. 7-54
Persistent link: https://www.econbiz.de/10014483511
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How much new information is there in earnings?
Ball, Ray; Shivakumar, Lakshmanan - In: Journal of accounting research 46 (2008) 5, pp. 975-1016
Persistent link: https://www.econbiz.de/10003783955
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Aggregate earnings and asset prices
Ball, Ray; Sadka, Gil; Sadka, Ronnie - In: Journal of accounting research 47 (2009) 5, pp. 1097-1133
Persistent link: https://www.econbiz.de/10003905858
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Contractibility and transparency of financial statement information prepared under IFRS : evidence from debt contracts around IFRS adoption
Ball, Ray; Li, Xi; Shivakumar, Lakshmanan - In: Journal of accounting research 53 (2015) 5, pp. 915-963
Persistent link: https://www.econbiz.de/10011410696
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Debt covenants and accounting conservatism
Nikolaev, Valeri V. - In: Journal of accounting research 48 (2010) 1, pp. 137-175
Persistent link: https://www.econbiz.de/10003947242
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Capital versus performance covenants in debt contracts
Christensen, Hans B.; Nikolaev, Valeri V. - In: Journal of accounting research 50 (2012) 1, pp. 75-116
Persistent link: https://www.econbiz.de/10009508538
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Accounting information in financial contracting : the incomplete contract theory perspective
Christensen, Hans B.; Nikolaev, Valeri V.; Moerman, … - In: Journal of accounting research 54 (2016) 2, pp. 397-435
Persistent link: https://www.econbiz.de/10011500030
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Contracting on GAAP changes : large sample evidence
Christensen, Hans B.; Nikolaev, Valeri V. - In: Journal of accounting research 55 (2017) 5, pp. 1021-1050
Persistent link: https://www.econbiz.de/10011790749