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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
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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
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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
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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, pp. 168-205
Persistent link: https://www.econbiz.de/10008057493
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The effect of international institutional factors on properties of accounting earnings
Ball, Ray; Kothari, S. P.; Robin, Ashok - 2008
Persistent link: https://www.econbiz.de/10003715180
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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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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
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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
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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
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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