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Economics and Finance

D-Index
69
Citations
48462
World Ranking
474
National Ranking
313

Overview

Ray Ball is affiliated with the University of Chicago in the United States. Their research focuses primarily on topics related to business, management and accounting, as well as economics, econometrics, and finance. Within these broader fields, their work frequently addresses areas including auditing, earnings management, and governance, alongside financial reporting and valuation research.

Their research spans several subfields, with notable contributions in accounting, strategy and management, general economics, econometrics, and finance. The main topics covered in Ray Ball's publications include:

  • Auditing, Earnings Management, Governance
  • Financial Reporting and Valuation Research
  • Financial Markets and Investment Strategies
  • Accounting and Organizational Management
  • Risk Management in Financial Firms
  • Corporate Finance and Governance
  • Monetary Policy and Economic Impact

Ray Ball's publication record features papers in respected venues such as the SSRN Electronic Journal, Review of Accounting Studies, Accounting Horizons, Journal of Accounting and Economics, and Journal of Accounting Research. Their recent papers include:

  • On earnings and cash flows as predictors of future cash flows, 2021, Journal of Accounting Economics
  • By What Criteria Do We Evaluate Accounting? Some Thoughts on Economic Welfare and the Archival Literature, 2023, Journal of Accounting Research
  • On earnings and cash flows as predictors of future cash flows, 2021, SSRN Electronic Journal
  • Using accounting earnings and aggregate economic indicators to estimate firm-level systematic risk, 2021, Review of Accounting Studies
  • FASB was Right: Earnings Beat Cash Flows when Predicting Future Cash Flows, 2020, SSRN Electronic Journal

Collaborations have been a part of Ray Ball's research activity, with frequent co-authors including Valeri V. Nikolaev, Gil Sadka, Ayung Tseng, and Andrew Sutherland. These partnerships reflect a network of scholars actively contributing to the advancement of accounting and finance research.

The publication venues where Ray Ball's work appears show a strong presence in both peer-reviewed journals and working paper outlets, indicating engagement with both established and evolving scholarly discussions in their fields.

Best Publications

  • An empirical evaluation of accounting income numbers

    Ray Ball;Philip Brown

  • THE EFFECT OF INTERNATIONAL INSTITUTIONAL FACTORS ON PROPERTIES OF ACCOUNTING EARNINGS

    Ray Ball;S.P Kothari;Ashok Robin

  • EARNINGS QUALITY IN UK PRIVATE FIRMS: COMPARATIVE LOSS RECOGNITION TIMELINESS

    Ray Ball;Lakshmanan Shivakumar

  • Incentives versus standards: properties of accounting income in four East Asian countries $

    Ray Ball;Ashok Robin;Joanna Shuang Wu

  • The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition

    Ray Ball;Lakshmanan Shivakumar

  • Anomalies in relationships between securities' yields and yield-surrogates

    Ray Ball

  • Infrastructure Requirements for an Economically Efficient System of Public Financial Reporting and Disclosure

    Ray Ball

  • International Financial Reporting Standards (IFRS): pros and cons for investors

    Unknown

  • Earnings quality at initial public offerings

    Ray Ball;Lakshmanan Shivakumar

  • SOME TIME SERIES PROPERTIES OF ACCOUNTING INCOME

    Ray Ball;Ross Watts

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

    Ray Ball;Ashok Robin;Gil Sadka

  • Corporate Financial Reporting: A Methodological Review of Empirical Research

    Ray Ball;George FOSTERt

  • Nonstationary expected returns

    Ray Ball;S.P. Kothari

  • Market and Political/Regulatory Perspectives on the Recent Accounting Scandals

    Ray Ball

  • Audited financial reporting and voluntary disclosure as complements: A test of the Confirmation Hypothesis ☆

    Ray Ball;Sudarshan Jayaraman;Lakshmanan Shivakumar

  • Security Returns Around Earnings Announcements

    Ray Ball;S. P. Kothari

  • The Effect of International Institutional Factors on Properties of Accounting Earnings

    Ray Ball;S.P. Kothari;Ashok Robin

  • How naive is the stock market's use of earnings information?

    Ray Ball;Eli Bartov

  • Problems in measuring portfolio performance An application to contrarian investment strategies

    Ray Ball;S.P. Kothari;Jay Shanken

  • Changes in Accounting Techniques and Stock Prices

    Ray Ball

  • Incentives Versus Standards: Properties of Accounting Income in Four East Asian Countries, and Implications for Acceptance of IAS

    Ray Ball;Ashok Robin;Joanna Shuang Wu

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

    Ray Ball;Gil Sadka;Ashok Robin

Frequent Co-Authors

Lakshmanan Shivakumar
Lakshmanan Shivakumar London Business School
Philip Brown
Philip Brown University of Western Australia
Eli Bartov
Eli Bartov New York University
Clifford W. Smith
Clifford W. Smith University of Rochester
Kirk C. Klasing
Kirk C. Klasing University of California, Davis
Jay Shanken
Jay Shanken Emory University
Baruch Lev
Baruch Lev New York University

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