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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
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IFRS : 10 years later
Ball, Ray - In: Accounting and business research : a research quarterly … 46 (2016) 5, pp. 545-571
Persistent link: https://www.econbiz.de/10011578353
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Risk, return and disequilibrium : an application to changes in accounting techniques
Ball, Ray - In: The journal of finance : the journal of the American … 27 (1972) 2, pp. 343-353
Persistent link: https://www.econbiz.de/10001860970
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Contractibility and transparency of financial statement information prepared under IFRS : evidence from debt contracts around IFRS adoption
Ball, Ray; Li, Xi; Shivakumar, Lakshmanan - In: Journal of accounting research 53 (2015) 5, pp. 915-963
Persistent link: https://www.econbiz.de/10011410696
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"IFRS : 10 years later" : a standard-setter's view
Tokar, Mary B. - In: Accounting and business research : a research quarterly … 46 (2016) 5, pp. 572-576
Persistent link: https://www.econbiz.de/10011578363
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Portfolio theory and accounting
Ball, Ray; Brown, Philip - In: Journal of accounting research 7 (1969) 2, pp. 300-323
Persistent link: https://www.econbiz.de/10001860956
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Incentives versus standards: properties of accounting income in four East Asian countries
Ball, Ray; Robin, Ashok J.; Wu, Joanna Shuang - In: Journal of accounting & economics 36 (2003) 1/3, pp. 235-270
Persistent link: https://www.econbiz.de/10001930018
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Contractibility and Transparency of Financial Statement Information Prepared Under IFRS : Evidence from Debt Contracts Around IFRS Adoption
Ball, Ray - 2017
A significant reduction in accounting-based debt covenants follows mandatory IFRS adoption, consistent with reduced contractibility of accounting information. We describe several properties of IFRS that could reduce contractibility, including increased flexibility given managers when selecting...
Persistent link: https://www.econbiz.de/10012969874
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Internet Appendix to 'Contractibility and Transparency of Financial Statement Information Prepared under IFRS : Evidence from Debt Contracts around IFRS Adoption'
Ball, Ray - 2017
A significant reduction in accounting-based debt covenants follows mandatory IFRS adoption, consistent with reduced contractibility of accounting information. We describe several properties of IFRS that could reduce contractibility, including increased flexibility given managers when selecting...
Persistent link: https://www.econbiz.de/10012971946
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Contractibility and Transparency of Financial Statement Information Prepared under IFRS : Evidence from Debt Contracts around IFRS Adoption
Ball, Ray - 2015
A significant reduction in accounting-based debt covenants follows mandatory IFRS adoption, consistent with reduced contractibility of accounting information. We describe several properties of IFRS that could reduce contractibility, including increased flexibility given managers when selecting...
Persistent link: https://www.econbiz.de/10013035489