Ray Ball : Citation Profile

University of Chicago

25

H index

38

i10 index

5964

Citations

RESEARCH PRODUCTION:

96

Articles

3

Papers

EDITOR:

1

Series edited

RESEARCH ACTIVITY:

   56 years (1968 - 2024). See details.
   Cites by year: 106
   Journals where Ray Ball has often published
   Relations with other researchers
   Recent citing documents: 504.    Total self citations: 24 (0.4 %)

MORE DETAILS IN:
ABOUT THIS REPORT:

   Permalink: http://citec.repec.org/pba505
   Updated: 2026-08-08    RAS profile: 2026-03-09    
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Relations with other researchers

Works with:

Authors registered in RePEc who have co-authored more than one work in the last five years with Ray Ball.

Is cited by:

Leuz, Christian (48)

faff, robert (28)

Basu, Sudipta (23)

Andre, Paul (20)

Tsalavoutas, Ioannis (18)

Zhang, Lu (17)

Hirshleifer, David (16)

Stolowy, Hervé (15)

Garcia Osma, Beatriz (15)

ding, yuan (14)

López-Espinosa, Germán (13)

Cites to:

French, Kenneth (38)

Campbell, John (34)

Fama, Eugene (34)

Shiller, Robert (17)

Watts, Ross (15)

Shleifer, Andrei (14)

Polk, Christopher (13)

Basu, Sudipta (11)

Leuz, Christian (10)

Vishny, Robert (9)

Shanken, Jay (9)

Main data

Where Ray Ball has published?

Journals with more than one article published# docs
Journal of Accounting and Economics49
Journal of Accounting Research14
Australian Journal of Management9
Journal of Financial Economics6
Journal of Finance4
Review of Accounting Studies3
Journal of Applied Corporate Finance3
Accounting and Business Research2

Recent works citing Ray Ball (2026 and 2025)

YearTitle of citing document
2025Do key performance indicators derived from value-based management better predict total stockholder return than traditional performance indicators?. (2025). Olivier, Matthias ; Wolf, Roland. In: Finance, Accounting and Business Analysis. RePEc:aan:journl:v:7:y:2025:i:1:p:30-42.

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2026Cash Holdings Management, Organizational Capital, and Stock Liquidity: The Precautionary Motive for Risk Mitigation. (2026). Lutsenko, S I. In: Strategic decisions and risk management. RePEc:abw:journl:y:2026:id:1237.

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2024Value Relevance of Accounting Information in Uncertain Economic Policy Context: Evidence from Tunisia. (2024). Khaldi, Hejer ; Hamama, Feten. In: Journal of Accounting and Management Information Systems. RePEc:ami:journl:v:23:y:2024:i:3:p:570-595.

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2024Determinants of Audit Report Delay: Further Evidence from Saudi Arabia. (2024). Alhadadi, Abdullah. In: Journal of Accounting and Management Information Systems. RePEc:ami:journl:v:23:y:2024:i:4:p:668-694.

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2025The Effect Of Audit Market Deregulation On Audit Competition And Quality. (2025). Fasoulas, Marios ; Chytis, Evangelos. In: Journal of Accounting and Management Information Systems. RePEc:ami:journl:v:24:y:2024:i:1:p:5-25.

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2025Applying Forecasting Methods to Accrual-Based and Cash-Based Ratio Analysis. (2025). Litvinenko, Alexey ; Saarinen, Samuli. In: Journal of Accounting and Management Information Systems. RePEc:ami:journl:v:24:y:2024:i:2:p:328-360.

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2025The Effect Of Audit Market Deregulation On Audit Competition And Quality. (2025). Chytis, Evangelos ; Fasoulas, Marios. In: Accounting and Management Information Systems. RePEc:ami:journl:v:24:y:2025:i:1:p:5-25.

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2025Applying Forecasting Methods to Accrual-Based and Cash-Based Ratio Analysis. (2025). Saarinen, Samuli ; Litvinenko, Anna. In: Accounting and Management Information Systems. RePEc:ami:journl:v:24:y:2025:i:2:p:328-360.

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2024Finitely Heterogeneous Treatment Effect in Event-study. (2024). Shin, Myungkou. In: Papers. RePEc:arx:papers:2204.02346.

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2026Economic Forecasts Using Many Noises. (2023). Neuhierl, Andreas ; Shi, Zhentao ; Liao, Yuan ; Ma, Xinjie. In: Papers. RePEc:arx:papers:2312.05593.

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2024Prioritizing Investments in Cybersecurity: Empirical Evidence from an Event Study on the Determinants of Cyberattack Costs. (2024). Humbert, Mathias ; Mar, Loic ; Rousselot, Evgueni ; Celeny, Daniel ; Mermoud, Alain. In: Papers. RePEc:arx:papers:2402.04773.

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2024Identification of structural shocks in Bayesian VEC models with two-state Markov-switching heteroskedasticity. (2024). Kwiatkowski, Lukasz ; Wr, Justyna. In: Papers. RePEc:arx:papers:2406.03053.

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2025Financial Statement Analysis with Large Language Models. (2025). Nikolaev, Valeri ; Muhn, Maximilian ; Kim, Alex. In: Papers. RePEc:arx:papers:2407.17866.

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2025Predicting the distributions of stock returns around the globe in the era of big data and learning. (2024). Baruník, Jozef ; Tobek, Ondrej ; Hronec, Martin. In: Papers. RePEc:arx:papers:2408.07497.

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2024Trading through Earnings Seasons using Self-Supervised Contrastive Representation Learning. (2024). Schuller, Bjoern ; Ye, Zhengxin Joseph. In: Papers. RePEc:arx:papers:2409.17392.

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2025Russian Financial Statements Database: A firm-level collection of the universe of financial statements. (2025). Skougarevskiy, Dmitriy ; Ledenev, Victor ; Bondarkov, Sergey. In: Papers. RePEc:arx:papers:2501.05841.

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2025Residual Income Valuation and Stock Returns: Evidence from a Value-to-Price Investment Strategy. (2025). Haboub, Ahmad ; Kartsaklas, Aris ; Sarafidis, Vasilis. In: Papers. RePEc:arx:papers:2506.00206.

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2025The Effect of High-Speed Rail Connectivity on Capital Market Earnings Forecast Error: Evidence from the Chinese Stock Market. (2025). Han, Shilong. In: Papers. RePEc:arx:papers:2512.03709.

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2026Warp speed price moves: Jumps after earnings announcements. (2026). Veliyev, Bezirgen ; Christensen, Kim ; Timmermann, Allan. In: Papers. RePEc:arx:papers:2601.08962.

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2026Which Voices Move Markets? Speaker Identity and the Cross-Section of Post-Earnings Returns. (2026). Pishgar, Maryam ; Fan, Junyi ; Sidhu, Karmanpartap Singh. In: Papers. RePEc:arx:papers:2604.13260.

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2026ChatGPT as a Time Capsule: The Limits of Price Discovery. (2026). Lopez-Lira, Alejandro ; Lehner, Sebastian. In: Papers. RePEc:arx:papers:2604.21433.

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2025Bankruptcy Risks Assessment: A Comprehensive Review of Qualitative Indicators. (2025). Naidenko, Oleksii ; Karpova, Vlada ; Tyschenko, Viktoriia ; Achkasova, Svitlana ; Kanyhin, Serhii. In: Economic Studies journal. RePEc:bas:econst:y:2025:i:1:p:22-44.

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2026An Empirical Investigation of IFRS 9 Implementation and Value Relevance of Accounting Information in Nigerian Deposit Money Banks. (2026). Daivd, Richard ; David, Bako Gideon ; Para, Ibrahim. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:10:y:2026:i:14:p:1263-1271.

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2024Financial Fraud Detection in Ministries, Departments and Agencies (MDAs) in Nigeria: The Role of Forensic Accounting Skills. (2024). Ibrahim, Abdullateef ; Obadiah, Titus Gandu. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:8:y:2024:i:8:p:2912-2936.

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2024Parental Attachment and Emotional Regulation among High School Students in Kikuyu Sub County, Kenya. (2024). Sabina, Mutisya ; Asatsa, Stephen ; Thi, Sr Luong. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:8:y:2024:i:9:p:450-458.

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2025Political Connection Firms, Female Directors and the Appointment of Female Executives: Evidence from an Emerging Country. (2025). Ismail, Ismaanzira. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:9:y:2025:issue-5:p:2958-2977.

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2025Does Gender Matter in Audit? Evidence on Earnings Management and Audit Delay from Croatia. (2025). Toni, Uak ; Ivana, Stapi. In: Business Systems Research. RePEc:bit:bsrysr:v:16:y:2025:i:2:p:219-239:n:1011.

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2024Market Institutions, Fair Value, and Financial Analyst Forecast Accuracy. (2024). Heravi, Saeed ; Ye, Rui ; Xiao, Jason. In: Abacus. RePEc:bla:abacus:v:60:y:2024:i:1:p:130-171.

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2024Does Firm‐level Political Uncertainty Affect the Mispricing of Earnings? A Natural Experiment through Government‐to‐business Revolving Door. (2024). Zhu, Zhenmei ; Huang, Haijie ; Lee, Edward ; Lyu, Changjiang. In: Abacus. RePEc:bla:abacus:v:60:y:2024:i:3:p:446-491.

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2024Do Investors Undervalue Female Directors Due to Gender Role Stereotypes? Evidence from the United States. (2024). Ranjeeni, Kumari ; Naidu, Dharmendra. In: Abacus. RePEc:bla:abacus:v:60:y:2024:i:3:p:492-538.

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2024The Valuation of Loss Firms: A Stock Market Perspective. (2024). Siedhoff, Susanne ; Mohrschladt, Hannes. In: Abacus. RePEc:bla:abacus:v:60:y:2024:i:4:p:752-776.

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2025Does Media Tone Influence Pre‐IPO Earnings Management? Evidence from IPO Approval Regulation in China. (2025). Wu, Yanling ; He, KU ; Tian, Gary. In: Abacus. RePEc:bla:abacus:v:61:y:2025:i:2:p:377-418.

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2025Internal Ties and Stock Price Crash Risk: Evidence from Chinese Listed Firms. (2025). Lei, Xiaodong ; Zhou, Jian ; Yu, Jianglong. In: Abacus. RePEc:bla:abacus:v:61:y:2025:i:3:p:753-785.

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2025Practical Expedients—A Valid Tool in IFRS Standard‐setting?. (2025). Hellman, Niclas ; Tylaite, Milda ; Lindegren, Johanna ; Hiltunen, Heidi. In: Abacus. RePEc:bla:abacus:v:61:y:2025:i:4:p:1052-1109.

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2025The Determinants and Informativeness of ‘Voluntary’ Climate and Sustainability‐related Financial Disclosures in Australia. (2025). Unda, Luisa ; Garg, Mukesh ; Campbell, John L ; Foerster, Anita. In: Abacus. RePEc:bla:abacus:v:61:y:2025:i:4:p:961-1022.

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2026A Note on the Determinants of IFRS Policy Choice When Accounting for Non‐controlling Interest and Goodwill. (2026). White, Jasmina T ; Hjelstrm, Tomas ; Hellman, Niclas ; Aasen, Matilda Hellman. In: Abacus. RePEc:bla:abacus:v:62:y:2026:i:1:p:310-335.

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2026Is Fair Value Always the Relevant Measure of Liabilities? Evidence from Bond Trades in the Secondary Market. (2026). Wang, Dongyi. In: Abacus. RePEc:bla:abacus:v:62:y:2026:i:2:p:574-600.

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2024Why does operating profitability predict returns? New evidence on risk versus mispricing explanations. (2024). Neel, Michael ; Safdar, Irfan ; Ahmed, Anwer. In: Accounting and Finance. RePEc:bla:acctfi:v:64:y:2024:i:2:p:1243-1276.

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2024From red tape to innovation: How does municipal government financing reform affect corporate R&D activities?. (2024). Guo, Dingyao ; Wu, Kai. In: Accounting and Finance. RePEc:bla:acctfi:v:64:y:2024:i:4:p:3387-3417.

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2024Disclosure frequency of parent company financial reporting: Insights from analyst forecasting accuracy. (2024). Jing, Xuefeng ; Qi, Yue ; Zhang, Junsheng. In: Accounting and Finance. RePEc:bla:acctfi:v:64:y:2024:i:4:p:3657-3683.

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2024Corporate fraud and independent directors re‐appointment: Information hypothesis or favouritism hypothesis?. (2024). Lyu, Xiaoliang ; Zhang, Xiaochen. In: Accounting and Finance. RePEc:bla:acctfi:v:64:y:2024:i:4:p:3883-3926.

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2024Federal judge ideology, securities class action litigation, and stock price crash risk. (2024). Cui, Xiaoyu ; Qi, Baolei ; Kim, Jeongbon ; Han, Jianlei. In: Accounting and Finance. RePEc:bla:acctfi:v:64:y:2024:i:4:p:4131-4155.

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2024Robots and accounting comparability: Evidence from Chinese manufacturing. (2024). Liang, Shangkun ; Cui, Huijie ; Xu, Canyu. In: Accounting and Finance. RePEc:bla:acctfi:v:64:y:2024:i:5:p:4859-4882.

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2025The role of accounting conservatism in corporate innovation. (2025). Kim, Sujin ; Li, Shan ; Kent, Pamela ; Bai, Min. In: Accounting and Finance. RePEc:bla:acctfi:v:65:y:2025:i:2:p:1091-1127.

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2025Strategic alliance, trust and accounting performance stability. (2025). Wang, Yanyan ; Fan, Liwei ; Yu, Lisheng. In: Accounting and Finance. RePEc:bla:acctfi:v:65:y:2025:i:2:p:1585-1613.

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2025The leaders shadow: Excessive information spillover in the Chinese stock market. (2025). Wei, Yixin ; Lu, Lei ; Duan, Jiaxin ; Yin, Fangyi. In: Accounting and Finance. RePEc:bla:acctfi:v:65:y:2025:i:3:p:2454-2486.

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2025Income Adjustments and Firm Performance During Economic Downturns: Systemic Versus Opportunistic Conservatism. (2025). Adu, Evans ; Barua, Abhijit. In: Accounting and Finance. RePEc:bla:acctfi:v:65:y:2025:i:3:p:2821-2841.

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2025A Cross‐Country Study of the Impact of Ownership Structure on the Voluntary Audit Decisions of Private Entities in Developing Countries. (2025). Bose, Sudipta ; Hossain, Sarowar. In: Accounting and Finance. RePEc:bla:acctfi:v:65:y:2025:i:4:p:4006-4038.

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2025Idiosyncratic Earnings and Analyst Forecast Properties. (2025). Han, Miaodi ; Chen, Linyi ; Rountree, Brian R ; Jackson, Andrew B. In: Accounting and Finance. RePEc:bla:acctfi:v:65:y:2025:i:4:p:4244-4259.

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2026Earnings Management in UK Private Firms: The Role of Women Directors. (2026). Roberts, Helen ; Ranasinghe, Dinithi ; Biswas, Pallab Kumar ; Zhang, Xiaoxu. In: Accounting and Finance. RePEc:bla:acctfi:v:66:y:2026:i:1:p:121-138.

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2026Impact of Corporate Risk Factor Disclosures on Auditor Judgements and Client Reporting: A Textual Analysis From 10‐K Filings. (2026). Peng, Ryan Zihang ; Hossain, Sarowar. In: Accounting and Finance. RePEc:bla:acctfi:v:66:y:2026:i:1:p:195-222.

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2026Has Accounting Really Lost Its Value Relevance?. (2026). Wallis, Mark. In: Accounting and Finance. RePEc:bla:acctfi:v:66:y:2026:i:1:p:3-23.

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2026Does Bank Going Public Affect the Borrowers ESG Performance? Evidence From a Quasi‐Natural Experiment in China. (2026). Huang, Hao ; Zhao, Ling ; Tang, LI. In: Accounting and Finance. RePEc:bla:acctfi:v:66:y:2026:i:2:p:1232-1252.

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2026The Impact of Cyber‐Attacks on the Stock Prices, Bid‐Ask Spreads and Trading Volume of Target Firms: Australian Evidence. (2026). Frino, Alex ; Mollica, Vito ; Gaudiosi, Robert. In: Accounting and Finance. RePEc:bla:acctfi:v:66:y:2026:i:2:p:1253-1270.

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2024CFO Power and Audit Quality. (2024). Sultana, Nigar ; Singh, Harjinder ; Alyafai, Ayoob ; Islam, Ariful. In: Australian Accounting Review. RePEc:bla:ausact:v:34:y:2024:i:4:p:306-325.

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2025Social Trust and the Disclosure of Letters to Shareholders. (2025). Yang, Yaru ; Wang, Jianqiong ; Li, Anting. In: Australian Accounting Review. RePEc:bla:ausact:v:35:y:2025:i:3:p:277-303.

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2024Does mandating ESG reporting reduce ESG decoupling? Evidence from the European Unions Directive 2014/95. (2024). Eliwa, Yasser ; Saleh, Ahmed ; Aboud, Ahmed. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:33:y:2024:i:2:p:1305-1320.

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2024Biodiversity management and stock price crash risk. (2024). Lopatta, Kerstin ; Buchholz, Daniel ; Rudolf, Anna R ; Bassen, Alexander. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:33:y:2024:i:5:p:4788-4805.

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2025Climate Risk and Tax Avoidance of Climate‐Sensitive Firms. (2025). Zhang, Lin ; Dong, Hanmin. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:34:y:2025:i:7:p:8429-8449.

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2026Does Audit Quality Curb Real Earnings Management? New Insights From Quantile Regression in FTSE 350 Firms. (2026). Ghazwani, Musa ; Salem, Rami ; Usman, Muhammad. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:35:y:2026:i:3:p:4222-4239.

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2026Reputational Risk: An Investigation Into How Environmental Failures Drive Stock Price Crashes. (2026). Dang, Man ; Benamraoui, Abdelhafid ; Phan, Hoang Long ; Jones, Edward ; Puwanenthiren, Premkanth. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:35:y:2026:i:4:p:5987-6008.

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2026Investor Perception of ESG in Earnings Calls. (2026). Bachner, Felix. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:35:y:2026:i:5:p:6254-6283.

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2024Public–private partnership, cost of debt and accounting conservatism. (2024). Deng, QU ; Yue, Hong ; Li, Hezun. In: Economics and Politics. RePEc:bla:ecopol:v:36:y:2024:i:1:p:432-482.

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2024Managerial ability and accounting comparability: Evidence from Chinese listed firms. (2024). Wang, Guojun ; Yang, Dan ; Hao, Boyang ; Zhang, LU. In: Economics and Politics. RePEc:bla:ecopol:v:36:y:2024:i:3:p:1731-1762.

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2025Do overpaid dividends drive stock price crash risk?. (2025). Zhang, LU ; Shan, Yuan George ; Ling, Xiaoting ; Wu, Wuqing. In: Economics and Politics. RePEc:bla:ecopol:v:37:y:2025:i:1:p:7-58.

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2026How the Quota of Judges Reform Enhances Corporate Information Transparency: Evidence From Chinas Listed Firms. (2026). Su, Zhenkun ; Ning, Jingbo. In: Economics and Politics. RePEc:bla:ecopol:v:38:y:2026:i:2:p:420-437.

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2026Female CFOs and Relationship Lending: Implications From Gender Socialization Theory. (2026). Hao, Jie ; Pham, Viet Tuan. In: The Financial Review. RePEc:bla:finrev:v:61:y:2026:i:1:p:15-38.

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2024Yesterday is history, tomorrow is a mystery: Directors’ and CEOs’ prior bankruptcy experiences and the financial risk of their current firms. (2024). Tylaite, Milda ; Nilsson, Henrik ; Ivanova, Mariya N. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:51:y:2024:i:1-2:p:595-630.

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2024The influence of uncertainty on financial reporting behavior: The case of P&C insurers. (2024). Wood, Justin ; Sankara, Jomo ; Lao, Brent ; Ames, Daniel. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:51:y:2024:i:5-6:p:1193-1216.

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2024The economic consequences of IPO sales growth management: Evidence from ChiNext‐listed companies in China. (2024). Zhang, Limin ; Liu, Ying ; Huang, Wan. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:51:y:2024:i:5-6:p:1217-1250.

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2024The information spillover role of corporate spin‐offs in financing activities: Evidence from equity sales by private firms through Regulation D. (2024). Suh, Jangwon ; Kim, Sangwan. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:51:y:2024:i:7-8:p:1665-1692.

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2024Generalist CEOs and conditional accounting conservatism. (2024). Song, Hakjoon ; Ruan, Lufei ; Liang, YI ; Hrazdil, Karel. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:51:y:2024:i:7-8:p:1693-1723.

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2024CEOs’ capital gains tax liabilities and accounting conservatism. (2024). Lonare, Gunratan. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:51:y:2024:i:7-8:p:1943-1979.

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2024Manager sentiment and conditional conservatism. (2024). Nguyen, Tri T ; Collins, Daniel W. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:51:y:2024:i:9-10:p:2336-2370.

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2024Corporate disclosure differences around the world: International evidence. (2024). San, Ziyao ; Liu, Zihua ; Yu, LI ; Tsang, Albert. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:51:y:2024:i:9-10:p:2592-2634.

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2024The unintended cost of data breach notification laws: Evidence from managerial bad news hoarding. (2024). Zurbruegg, Ralf ; Xu, Limin ; Obaydin, Ivan. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:51:y:2024:i:9-10:p:2709-2736.

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2025The voice of retail investors and corporate earnings quality. (2025). Lin, Bingxuan ; Zhang, Yanan ; Lu, Rui ; Cai, Guilong. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:52:y:2025:i:1:p:374-402.

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2025The impact of bond market liberalization on accounting conservatism. (2025). Gao, Fang ; Wang, Yanhui ; Fu, Renhui. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:52:y:2025:i:1:p:403-432.

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2025KPI information acquisition by analysts: Evidence from conference calls. (2025). Huang, Alan Guoming ; Tang, Qi Rachel. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:52:y:2025:i:1:p:569-608.

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2025Does International Financial Reporting Standards adoption improve or impede comparability? New evidence from Chinese dual‐class firms. (2025). Guan, Jenny Xinjiao ; Zhang, Xiaojun ; Ye, Kangtao. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:52:y:2025:i:2:p:1025-1058.

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2025The management of nonearnings measures: Evidence from initial public offering firms. (2025). Han, Snow Xue ; Hsieh, Sujane. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:52:y:2025:i:2:p:1116-1151.

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2025Accounting for Asset Pricing Factors. (2025). Zhang, Xiaojun ; Penman, Stephen. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:52:y:2025:i:3:p:1557-1584.

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2025Busy Directors and Monitoring: Evidence From Goodwill Impairments. (2025). Sahoo, Satish ; Mazboudi, Mohamad ; Soliman, Mark. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:52:y:2025:i:4:p:1812-1839.

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2025How Do Investors Benefit From Firms’ Simultaneous Issuance of Multiyear Earnings Forecasts?. (2025). Basu, Sudipta ; Lee, Caroline. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:52:y:2025:i:4:p:1985-2009.

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2025Does Carbon Risk Influence Stock Price Crash Risk? International Evidence. (2025). Shams, Syed ; Bose, Sudipta ; Schorno, Patrick J ; Minnick, Kristina ; Lim, Edwin Kiayang. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:52:y:2025:i:5:p:2111-2144.

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2026Long‐Run Stock Returns Following Internal Control Disclosures. (2026). Sihvonen, Jukka ; Myllymki, Emmariikka ; Ikheimo, Seppo ; Ghosh, AL. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:53:y:2026:i:1:p:131-149.

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2026Are Delayed Earnings Announcements Informative for Peer Firms?. (2026). Pandit, Shailendra ; King, Alexander Z ; Das, Somnath. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:53:y:2026:i:1:p:435-464.

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2026A Positive Theory of Information for Debt Contracting: Implications for Financial Reporting. (2026). Demerjian, Peter. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:53:y:2026:i:2:p:816-840.

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2024Financial crime and punishment: A meta‐analysis. (2024). Kočenda, Evžen ; Koenda, Even ; de Batz, Laure. In: Journal of Economic Surveys. RePEc:bla:jecsur:v:38:y:2024:i:4:p:1338-1398.

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2024The Global Impact of Brexit Uncertainty. (2024). Hassan, Tarek ; Tahoun, Ahmed ; van Lent, Laurence ; Hollander, Stephan. In: Journal of Finance. RePEc:bla:jfinan:v:79:y:2024:i:1:p:413-458.

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2024Excess cash and equity option liquidity. (2024). Deng, Min ; Nguyen, Minh. In: Journal of Financial Research. RePEc:bla:jfnres:v:47:y:2024:i:2:p:401-433.

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2024Occupational Licensing and Minority Participation in Professional Labor Markets. (2024). Sutherland, Andrew ; Uckert, Matthias ; Vetter, Felix W. In: Journal of Accounting Research. RePEc:bla:joares:v:62:y:2024:i:2:p:453-503.

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2024The Impact of Credit Market Development on Auditor Choice: Evidence from Banking Deregulation. (2024). Zhou, Yibin ; Zhu, Xindong ; de Franco, Gus ; Guan, Yuyan. In: Journal of Accounting Research. RePEc:bla:joares:v:62:y:2024:i:2:p:589-634.

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2024How Does Management Voluntary Disclosure Behavior Influence Auditors’ Judgments?. (2024). Vittori, Kamber D ; Hillison, Sean M. In: Journal of Accounting Research. RePEc:bla:joares:v:62:y:2024:i:2:p:675-699.

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2024Using and Interpreting Fixed Effects Models. (2024). Breuer, Matthias ; Dehaan, ED. In: Journal of Accounting Research. RePEc:bla:joares:v:62:y:2024:i:4:p:1183-1226.

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2024Algorithmic Trading and Forward‐Looking MD&A Disclosures. (2024). Wang, Yiding ; Thomas, Wayne B ; Zhang, Ling. In: Journal of Accounting Research. RePEc:bla:joares:v:62:y:2024:i:4:p:1533-1569.

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2025Information Spillovers at Earnings Announcements. (2025). Godigbe, Bright Gershion ; Frankel, Richard ; Rabier, Maryjane. In: Journal of Accounting Research. RePEc:bla:joares:v:63:y:2025:i:1:p:319-362.

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2025Financial Transparency of Private Firms: Evidence from a Randomized Field Experiment. (2025). Gassen, Joachim ; Muhn, Maximilian. In: Journal of Accounting Research. RePEc:bla:joares:v:63:y:2025:i:1:p:413-460.

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2025Financial Reporting Around Private Firms Securities Offerings. (2025). Kang, Yiran. In: Journal of Accounting Research. RePEc:bla:joares:v:63:y:2025:i:2:p:857-901.

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2025Accounting Information Usage and Trading by Retail Investors: Evidence from Integrated Trading Platform. (2025). Chau, Jacky. In: Journal of Accounting Research. RePEc:bla:joares:v:63:y:2025:i:4:p:1377-1452.

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2025Responding to Climate Change Crises: Firms Trade‐Offs. (2025). Zheng, Xiang ; Zhang, QI ; Fritsch, Felix. In: Journal of Accounting Research. RePEc:bla:joares:v:63:y:2025:i:5:p:2137-2179.

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More than 100 citations found, this list is not complete...

Ray Ball is editor of

Journal
Journal of Accounting Research

Works by Ray Ball:

YearTitleTypeCited
2024Accounting for Inflation: The Dog That Didnt Bark In: Abacus.
[Full Text][Citation analysis]		article0
2009The Global Financial Crisis and the Efficient Market Hypothesis: What Have We Learned? In: Journal of Applied Corporate Finance.
[Full Text][Citation analysis]		article59
1995THE THEORY OF STOCK MARKET EFFICIENCY: ACCOMPLISHMENTS AND LIMITATIONS In: Journal of Applied Corporate Finance.
[Full Text][Citation analysis]		article5
1995MAKING ACCOUNTING MORE INTERNATIONAL: WHY, HOW, AND HOW FAR WILL IT GO? In: Journal of Applied Corporate Finance.
[Full Text][Citation analysis]		article30
1972Risk, Return and Disequilibrium: An Application to Changes in Accounting Techniques. In: Journal of Finance.
[Full Text][Citation analysis]		article0
1972Some Time Series Properties of Accounting Income. In: Journal of Finance.
[Full Text][Citation analysis]		article84
1977Reply to Salamon and Smith: [Additional Evidence on the Time Series Properties of Reported Earnings Per Share]. In: Journal of Finance.
[Full Text][Citation analysis]		article0
1979Some Additional Evidence on Survival Biases. In: Journal of Finance.
[Full Text][Citation analysis]		article6
1976INCOME VARIATION AND BALANCE-SHEET COMPOSITIONS In: Journal of Accounting Research.
[Full Text][Citation analysis]		article4
1980DISCUSSION OF ACCOUNTING FOR RESEARCH AND DEVELOPMENT COSTS - THE IMPACT ON RESEARCH AND DEVELOPMENT EXPENDITURES In: Journal of Accounting Research.
[Full Text][Citation analysis]		article25
1982CORPORATE FINANCIAL-REPORTING - A METHODOLOGICAL REVIEW OF EMPIRICAL-RESEARCH In: Journal of Accounting Research.
[Full Text][Citation analysis]		article80
1982CORPORATE FINANCIAL-REPORTING - A METHODOLOGICAL REVIEW OF EMPIRICAL-RESEARCH - REPLY In: Journal of Accounting Research.
[Full Text][Citation analysis]		article77
2006The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition In: Journal of Accounting Research.
[Full Text][Citation analysis]		article286
2008How Much New Information Is There in Earnings? In: Journal of Accounting Research.
[Full Text][Citation analysis]		article96
2009Market and Political/Regulatory Perspectives on the Recent Accounting Scandals In: Journal of Accounting Research.
[Full Text][Citation analysis]		article140
2009Aggregate Earnings and Asset Prices In: Journal of Accounting Research.
[Full Text][Citation analysis]		article59
2013Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism In: Journal of Accounting Research.
[Full Text][Citation analysis]		article24
2015Contractibility and Transparency of Financial Statement Information Prepared Under IFRS: Evidence from Debt Contracts Around IFRS Adoption In: Journal of Accounting Research.
[Full Text][Citation analysis]		article63
1968EMPIRICAL EVALUATION OF ACCOUNTING INCOME NUMBERS In: Journal of Accounting Research.
[Full Text][Citation analysis]		article1310
1969PORTFOLIO THEORY AND ACCOUNTING In: Journal of Accounting Research.
[Full Text][Citation analysis]		article21
1971INDEX OF EMPIRICAL RESEARCH IN ACCOUNTING In: Journal of Accounting Research.
[Full Text][Citation analysis]		article1
1972CHANGES IN ACCOUNTING TECHNIQUES AND STOCK PRICES In: Journal of Accounting Research.
[Full Text][Citation analysis]		article35
1988Editorial data In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article0
1988Editorial data In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article0
1988Editorial data In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article0
1989Editorial data In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article0
1989Editorial data In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article0
1990Editorial data In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article0
1990Editorial data In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article0
1990Editorial data In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article0
1990Editorial data In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article0
1990Editorial data In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article0
1991Editorial data In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article0
1991Editorial data In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article0
1991Editorial data In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article0
1991Editorial data In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article0
1992Editorial data In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article0
1992Five year report on the journal of accounting & economics In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article0
1992Editorial data In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article0
1992The earnings-price anomaly In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article58
1992Editorial data In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article0
1993Editorial data In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article0
1993Editorial data In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article0
1994Editorial data In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article1
1995Editorial data In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article1
1995Editorial data In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article1
1995Editorial: Organizations, incentives, and innovation In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article0
1995Editorial data In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article1
1995Editorial data In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article1
1996Editorial data In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article0
1996Editorial data In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article0
1996Editorial data In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article0
1996How naive is the stock markets use of earnings information? In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article87
1996Editorial data In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article0
1997Editorial data In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article0
1997Five year report on the Journal of Accounting and Economics In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article1
1997Editorial data In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article0
1997Editorial data In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article0
1997Editorial data In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article0
2000The effect of international institutional factors on properties of accounting earnings In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article891
2000Corrigendum to The effect of international institutional factors on properties of accounting earnings; [Journal of Accounting and Economics 29 (2000) 1-51].(2000) In: Journal of Accounting and Economics.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 891		article
2003Incentives versus standards: properties of accounting income in four East Asian countries In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article539
2005Earnings quality in UK private firms: comparative loss recognition timeliness In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article592
2008Earnings quality at initial public offerings In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article173
2012Audited financial reporting and voluntary disclosure as complements: A test of the Confirmation Hypothesis In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article132
2022On earnings and cash flows as predictors of future cash flows In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article13
2026On the economics of accounting and contracting in firms In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article0
1987Editorial data In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article0
1987The first eight years of the journal of accounting and economics In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article1
1987Editorial data In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article0
1987Editorial data In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article0
1989The effect of block transactions on share prices : Australian evidence In: Journal of Banking & Finance.
[Full Text][Citation analysis]		article16
1989THE EFFECT OF BLOCK TRANSACTIONS ON SHARE PRICES: AUSTRALIAN EVIDENCE.(1989) In: Rochester, Business - Managerial Economics Research Center.
[Citation analysis]
This paper has nother version. Agregated cites: 16		paper
2015Deflating profitability In: Journal of Financial Economics.
[Full Text][Citation analysis]		article73
2016Accruals, cash flows, and operating profitability in the cross section of stock returns In: Journal of Financial Economics.
[Full Text][Citation analysis]		article110
2020Earnings, retained earnings, and book-to-market in the cross section of expected returns In: Journal of Financial Economics.
[Full Text][Citation analysis]		article20
1989Nonstationary expected returns : Implications for tests of market efficiency and serial correlation in returns In: Journal of Financial Economics.
[Full Text][Citation analysis]		article124
1995Problems in measuring portfolio performance An application to contrarian investment strategies In: Journal of Financial Economics.
[Full Text][Citation analysis]		article105
1978Anomalies in relationships between securities yields and yield-surrogates In: Journal of Financial Economics.
[Full Text][Citation analysis]		article155
2015Aggregate earnings and why they matter In: Journal of Accounting Literature.
[Full Text][Citation analysis]		article17
2019Ball and Brown (1968) after fifty years In: Pacific-Basin Finance Journal.
[Full Text][Citation analysis]		article8
2015Aggregate earnings and why they matter✩ In: Journal of Accounting Literature.
[Full Text][Citation analysis]		article7
1989WHAT DO WE KNOW ABOUT STOCK MARKET EFFICIENCY? In: Rochester, Business - Managerial Economics Research Center.
[Citation analysis]		paper5
1990Economic Determinants of the Relation Between Earnings Changes and Stock Returns. In: Rochester, Business - Managerial Economics Research Center.
[Citation analysis]		paper1
1986Shares, Bonds, Treasury Notes, Property Trusts and Inflation: Historical Returns and Risks, 1974-1985 In: Australian Journal of Management.
[Full Text][Citation analysis]		article1
1987A Corrected Statex-Actuaries Daily Accumulation Index In: Australian Journal of Management.
[Full Text][Citation analysis]		article6
1976Asset Pricing in the Australian Industrial Equity Market In: Australian Journal of Management.
[Full Text][Citation analysis]		article13
1977A Note on Errors in Variables and Estimates of Systematic Risk In: Australian Journal of Management.
[Full Text][Citation analysis]		article0
1977Share Capitalization Changes, Information, And the Australian Equity Market In: Australian Journal of Management.
[Full Text][Citation analysis]		article9
1977Asset Pricing in the Australian Industrial Equity Market: Reply In: Australian Journal of Management.
[Full Text][Citation analysis]		article0
1979Dividends and the Value of the Firm: Evidence from the Australian Equity Market In: Australian Journal of Management.
[Full Text][Citation analysis]		article13
1980Risk and Return from Equity Investments in the Australian Mining Industry: January 1958 €” February 1979 In: Australian Journal of Management.
[Full Text][Citation analysis]		article23
1983Distortions Created by Taxes Which are Options on Value Creation: The Australian Resources Rent Tax Proposal In: Australian Journal of Management.
[Full Text][Citation analysis]		article22
2008Is financial reporting shaped by equity markets or by debt markets? An international study of timeliness and conservatism In: Review of Accounting Studies.
[Full Text][Citation analysis]		article10
2022Using accounting earnings and aggregate economic indicators to estimate firm-level systematic risk In: Review of Accounting Studies.
[Full Text][Citation analysis]		article3
2022Correction to: using accounting earnings and aggregate economic indicators to estimate firm-level systematic risk.(2022) In: Review of Accounting Studies.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 3		article
2006International Financial Reporting Standards (IFRS): pros and cons for investors In: Accounting and Business Research.
[Full Text][Citation analysis]		article314
2016IFRS -- 10 years later In: Accounting and Business Research.
[Full Text][Citation analysis]		article12
1990Discussion of €œSpecification problems with information content of earnings: Revisions and rationality of expectations and self€ selection bias€ * In: Contemporary Accounting Research.
[Full Text][Citation analysis]		article0

CitEc is a RePEc service, providing citation data for Economics since 2001. Last updated July, 10 2026. Contact: CitEc Team