The enduring and evolving influence of Ball and Brown (1968)

Abstract

Get full access to this article

View all access options for this article.

References

Ball

Brown

(1968) An empirical evaluation of accounting income numbers. Journal of Accounting Research 6(2): 159–178.

Ball

Brown

(2014) Ball and Brown (1968): A Retrospective. The Accounting Review 89(1): 1–26.

Ball

Watts

(1972) Some time series properties of accounting income. The Journal of Finance 27(3): 663–681

Bettman

(2007) Australian evidence regarding the value-relevance of technical information. Australian Journal of Management 32(1): 57–71

Beaver

(1970) The times series behaviour of earnings. Journal of Accounting Research 8(suppl): 62–99.

Brown

(2007) The announcement effects of off-market share repurchases in Australia. Australian Journal of Management 32(2): 369–385

Brown

Warner

(1980) Measuring security price performance. Journal of Finance Economics 8: 205–258

Caird

Emanuel

(1981) Some time series properties of accounting income numbers. Australian Journal of Management 9(2): 7–16.

Chalmers

Clinch

Godfrey

(2011) Changes in value relevance of accounting information upon IRFS adoption: Evidence from Australia. Australian Journal of Management 36(2): 151–173.

10.

Chang

D’Anna

Watson

Wee

(2008) Does disclosure quality via investor relations affect information asymmetry? Australian Journal of Management 33(2): 375–390.

11.

Cooney

Finn

Karl

(2004) Australian divestiture activity: An examination of gains to sell-off announcements. Australian Journal of Management 29(1_suppl): 135–151.

12.

da Silva Rosa

Izan

Steinbeck

Walter

(2000) The method of payment decision in Australian takeovers: An investigation of causes and effects. Australian Journal of Management 25(1): 67–94.

13.

Dodd

(1976) Company takeovers and the Australian equity market. Australian Journal of Management 1(2): 15–35.

14.

Govendir

Wells

(2014) The influence of the accruals generating process on earnings persistence. Australian Journal of Management 39(4): 593–614.

15.

Gray

Harymawan

Nowland

(2016) Political and government connections on corporate boards in Australia: Good for business? Australian Journal of Management. 41(1): 3–26.

16.

How

JCY

(2000) Initial and long-run performance of mining IPOs in Australia. Australian Journal of Management 25(1): 95–118.

17.

Ohlson

(1978) On the theory of residual analyses and abnormal performance metrics. Australian Journal of Management. 3(2): 175–193.

18.

Shevlin

Whittred

(1984) Audit qualifications and share prices: Further evidence. Australian Journal of Management 9(1):37–52.

19.

Shevlin

(1981) Measuring abnormal performance on the Australian equity market. Australian Journal of Management 6(1): 67–108.

20.

Sin

Watts

(2000) The information content of losses: Shareholder liquidation option and earnings reversals. Australian Journal of Management 25(3): 327–338.

21.

Sloan

(1996) Do stock prices fully reflect information in accruals and cash flows about future earnings? The Accounting Review 71(3): 289–315.

22.

Walter

(1984) Australian takeovers: Capital market efficiency and shareholder risk and return. Australian Journal of Management 9(1): 63–118.

23.

Watts

(1977) Corporate financial statements, a product of the market and political processes. Australian Journal of Management 2(1): 53–75.

24.

Whittred

(1978) The time series behaviour of corporate earnings. Australian Journal of Management 3(2): 195–202