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Discussion of "Is financial reporting shaped by equity markets or by debt markets? : an international study of timeliness and conservatism"

Monahan, Steven J. - In: Review of accounting studies 13 (2008) 2/3, pp. 206-215

Persistent link: https://www.econbiz.de/10003745330

Accounting informs investors and earnings management is rife : two questionable beliefs

Ball, Ray - In: Accounting horizons : a quarterly publication of the … 27 (2013) 4, pp. 847-853

Persistent link: https://www.econbiz.de/10010244054

Audited financial reporting and voluntary disclosure as complements : a test of the confirmation hypothesis

Ball, Ray; Jayaraman, Sudarshan; Shivakumar, Lakshmanan - In: Journal of accounting & economics 53 (2012) 1/2, pp. 136-166

Persistent link: https://www.econbiz.de/10009512834

Conference issue on contemporary financial reporting issues

Ball, Ray (contributor); Zimmerman, Jerold L. (contributor); … - In: Journal of accounting & economics 22 (1996) 1, pp. 3-405

Persistent link: https://www.econbiz.de/10001216690

Conference issue on accounting in the twenty-first century

Ball, Ray (contributor) - 1998

Persistent link: https://www.econbiz.de/10001421441

Audited Financial Reporting and Voluntary Disclosure as Complements : A Test of the Confirmation Hypothesis

Ball, Ray - 2011

We examine the “confirmation” hypothesis, that audited, backward-looking financial outcomes and disclosure of managers' private forward-looking information are complements, because independent audit disciplines and hence enhances disclosure credibility. Committing to higher audit fees (a...

Persistent link: https://www.econbiz.de/10013133398

Audited Financial Reporting and Voluntary Disclosure as Complements : A Test of the Confirmation Hypothesis

Ball, Ray - 2011

We examine the 'confirmation' hypothesis that audited financial reporting and disclosure of managers' private information are complements, because independent verification of outcomes disciplines and hence enhances disclosure credibility. Committing to higher audit fees (a measure of financial...

Persistent link: https://www.econbiz.de/10013118583

Why We Do International Accounting Research

Ball, Ray - 2016

This essay was a Keynote Address at the Third International Conference of the Journal of International Accounting … Research in São Paulo Brazil. It addresses the question of why the volume and quality of international accounting research have … grown rapidly in recent years. It begins by asking why we do accounting research and moves on to discuss the reasons for …

Persistent link: https://www.econbiz.de/10013000191

Why we do international accounting research

Ball, Ray - In: Journal of international accounting research 15 (2016) 2, pp. 1-6

Persistent link: https://www.econbiz.de/10011619979

Conference issue on Accounting in the twenty-first century

Ball, Ray (contributor) - In: Journal of accounting & economics 26 (1999)

Persistent link: https://www.econbiz.de/10004592695