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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/10010728752
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Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism
Ball, Ray - 2013
A substantial literature investigates conditional conservatism, defined as asymmetric accounting recognition of economic shocks (ldquo;newsrdquo;), and how it depends on various market, political and institutional variables. Studies typically assume the Basu (1997) asymmetric timeliness...
Persistent link: https://www.econbiz.de/10012711407
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Problems in measuring portfolio performance An application to contrarian investment strategies
Ball, Ray; Kothari, S. P.; Shanken, Jay - In: Journal of Financial Economics 38 (1995) 1, pp. 79-107
Persistent link: https://www.econbiz.de/10005376570
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Ball, Ray; Watts, Ross L.; Zimmerman, Jerold L.; … - In: Journal of Accounting and Economics 23 (1997) 3, pp. 223-223
Persistent link: https://www.econbiz.de/10005492301
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Ball, Ray; Watts, Ross L.; Zimmerman, ]Jerold L.; … - In: Journal of Accounting and Economics 24 (1997) 1, pp. 1-1
Persistent link: https://www.econbiz.de/10005492655
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Kothari, S. P.; Holthausen, Robert W.; Ball, Ray; … - In: Journal of Accounting and Economics 23 (1997) 2, pp. 113-113
Persistent link: https://www.econbiz.de/10005492713
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Corrigendum to "The effect of international institutional factors on properties of accounting earnings"; [Journal of Accounting and Economics 29 (2000) 1-51]
Ball, Ray; Kothari, S. P.; Robin, Ashok - In: Journal of Accounting and Economics 30 (2000) 2, pp. 241-241
Persistent link: https://www.econbiz.de/10005492961
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The effect of international institutional factors on properties of accounting earnings
Ball, Ray; Kothari, S. P.; Robin, Ashok - In: Journal of Accounting and Economics 29 (2000) 1, pp. 1-51
Persistent link: https://www.econbiz.de/10005492974
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Nonstationary expected returns : Implications for tests of market efficiency and serial correlation in returns
Ball, Ray; Kothari, S. P. - In: Journal of Financial Economics 25 (1989) 1, pp. 51-74
Persistent link: https://www.econbiz.de/10005477817
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Some problems in university planning in developing countries : Divers problèmes lies à la planification universitaire das les pays en voie de développement
Ball, R. - In: Operational research : OR ; proceedings of the IFORS … 7 (1975), pp. 601-616
Persistent link: https://www.econbiz.de/10003479775