Commemorating the 50‐Year Anniversary of Ball and Brown (1968): The Evolution of Capital Market Research over the Past 50 Years
Name
SSRN-id3417149.pdf
Description
Accepted version
Size
1.22 MB
Format
Adobe PDF
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93808aa92d67a89ffc0abef269d7258b
Author(s) •
Kothari, SP
Wasley, Charles
Date Issued
2019
Journal
Journal of Accounting Research
Publisher
Wiley
Version
Author's final manuscript
Abstract
© University of Chicago on behalf of the Accounting Research Center, 2019 We commemorate the 50th anniversary of Ball and Brown [1968] by chronicling its impact on capital market research in accounting. We trace the evolution of various research paths that post–Ball and Brown [1968] researchers took as they sought to build on the foundation laid by Ball and Brown [1968] to create a body of research on the usefulness, timeliness, and other properties of accounting numbers. We discuss how those paths often link back to the groundwork laid and questions originally posed in Ball and Brown [1968].
MIT Department
Sloan School of Management
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Creative Commons Attribution-Noncommercial-Share Alike
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DOI of Published Version
https://doi.org/10.1111/1475-679X.12287