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Ball, Ray; Sadka, Gil; Sadka, Ronnie - In: Journal of accounting research 47 (2009) 5, pp. 1097-1133

Persistent link: https://www.econbiz.de/10003905858

Ball, Ray - 2011

A principal-components analysis demonstrates that common earnings factors explain a substantial portion of rm-level earnings variation, implying earnings shocks have substantial systematic components and are not almost fully diversifiable as prior literature has concluded. Furthermore, the...

Persistent link: https://www.econbiz.de/10013121217

Aggregate Earnings and Asset Prices

Ball, Ray - 2011

A principal-components analysis demonstrates that common earnings factors explain a substantial portion of firm-level earnings variation, implying earnings shocks have substantial systematic components and are not almost fully diversifiable as prior literature has concluded. Furthermore, the...

Persistent link: https://www.econbiz.de/10012756890

Aggregate Earnings and Asset Prices

Ball, Ray; Sadka, Gil; Sadka, Ronnie - In: Journal of accounting research 47 (2009) 5, pp. 1097-1134

Persistent link: https://www.econbiz.de/10008320464

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

Ball, Ray; Robin, Ashok; Sadka, Gil - In: Review of accounting studies 13 (2008) 2/3, pp. 168-205

Persistent link: https://www.econbiz.de/10003744933

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

Aggregate earnings and why they matter

Ball, Ray; Sadka, Gil - In: Journal of accounting literature : the official journal … 34 (2015), pp. 39-57

Persistent link: https://www.econbiz.de/10011429500

Using accounting earnings and aggregate economic indicators to estimate firm-level systematic risk

Ball, Ray; Sadka, Gil; Tseng, Ayung - In: Review of accounting studies 27 (2022) 2, pp. 607-646

Persistent link: https://www.econbiz.de/10013273522

Is Financial Reporting Shaped by Equity Markets or by Debt Markets? An International Study of Timeliness and Conservatism

Ball, Ray - 2011

We hypothesize debt markets - not equity markets - are the primary influence on association metrics studied since Ball and Brown (1968). Debt markets demand high scores on timeliness, conservatism and Lev's (1989) RSQ, because debt covenants utilize reported numbers. Equity markets do not rate...

Persistent link: https://www.econbiz.de/10012756748

Is Financial Reporting Shaped by Equity Markets or by Debt Markets? An International Study of Timeliness and Conservatism

Ball, Ray - 2011

We hypothesize debt markets - not equity markets - are the primary influence on quot;associationquot; metrics studied since Ball and Brown (1968). Debt markets demand high scores on timeliness, conservatism and Lev's (1989) R2, because debt covenants utilize reported numbers. Equity markets do...

Persistent link: https://www.econbiz.de/10012714440