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Ray Ball

Active 1963–2016

31
Papers
26,019
Citations
30
h-index
31
i10-index

Citations

Citations per year for Ray Ball1968: 1 citations1970: 5 citations1972: 3 citations1973: 4 citations1974: 5 citations1975: 1 citations1976: 3 citations1977: 7 citations1978: 18 citations1979: 10 citations1980: 10 citations1981: 14 citations1982: 12 citations1983: 16 citations1984: 12 citations1985: 11 citations1986: 10 citations1987: 17 citations1988: 9 citations1989: 11 citations1990: 17 citations1991: 15 citations1992: 25 citations1993: 9 citations1994: 16 citations1995: 19 citations1996: 20 citations1997: 22 citations1998: 18 citations1999: 19 citations2000: 35 citations2001: 33 citations2002: 32 citations2003: 47 citations2004: 37 citations2005: 49 citations2006: 56 citations2007: 62 citations2008: 67 citations2009: 49 citations2010: 78 citations2011: 54 citations2012: 57 citations2013: 43 citations2014: 46 citations2015: 46 citations2016: 57 citations2017: 43 citations2018: 15 citations2019: 23 citations2020: 42 citations2021: 30 citations2022: 26 citations2023: 24 citations2024: 19 citations2025: 10 citations2026: 2 citations1969: no citations, so this year is not shown1971: no citations, so this year is not shown

Citation sources

Countries

World map of the countries and regions citing this authorUnited States: 678 citing papers, 49.1% of this breakdownUnited Kingdom: 100 citing papers, 7.2% of this breakdownChina: 74 citing papers, 5.4% of this breakdownCanada: 65 citing papers, 4.7% of this breakdownAustralia: 60 citing papers, 4.3% of this breakdownHong Kong: 56 citing papers, 4% of this breakdownSingapore: 27 citing papers, 2% of this breakdownGermany: 26 citing papers, 1.9% of this breakdownBelgium: 25 citing papers, 1.8% of this breakdownNetherlands: 23 citing papers, 1.7% of this breakdownFrance: 20 citing papers, 1.4% of this breakdownSpain: 19 citing papers, 1.4% of this breakdown
0%49.1%Other 15.1%

Institutions

Fields

  • Business, Management and Accounting63.5%
  • Economics, Econometrics and Finance27.8%
  • Decision Sciences4%
  • Computer Science1.7%
  • Social Sciences1.2%
  • Arts and Humanities0.4%
  • Other1.4%

Topics

  • Auditing, Earnings Management, Governance23.5%
  • Corporate Finance and Governance17.7%
  • Financial Markets and Investment Strategies17.5%
  • Financial Reporting and Valuation Research9.1%
  • Stock Market Forecasting Methods2.1%
  • Accounting and Organizational Management1.8%
  • Other28.3%

Coauthors

All papers

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  1. An Empirical Evaluation of Accounting Income Numbers

    Authors: Ray Ball, Philip Brown - Journal of Accounting Research 1968 cited by 6,562

  2. Earnings quality in UK private firms: comparative loss recognition timeliness

    Authors: Ray Ball, Lakshmanan Shivakumar - Journal of Accounting and Economics 2004 cited by 2,501

  3. Audited financial reporting and voluntary disclosure as complements: A test of the Confirmation Hypothesis

    Authors: Ray Ball, Sudarshan Jayaraman, Lakshmanan Shivakumar - Journal of Accounting and Economics 2011 cited by 475

  4. Accruals, cash flows, and operating profitability in the cross section of stock returns

    Authors: Ray Ball, Joseph Gerakos, Juhani T. Linnainmaa, Valeri V. Nikolaev - Journal of Financial Economics 2016 cited by 355

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

    Authors: Ray Ball - Brookings-Wharton papers on financial services 2001 cited by 870

  6. Anomalies in relationships between securities' yields and yield-surrogates

    Authors: Ray Ball - Journal of Financial Economics 1978 cited by 773

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

    Authors: Ray Ball, Gil Sadka, Ashok Robin - Review of Accounting Studies 2007 cited by 512

  8. SOME TIME SERIES PROPERTIES OF ACCOUNTING INCOME

    Authors: Ray Ball, Ross L. Watts - The Journal of Finance 1972 cited by 432

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

    Authors: Ray Ball, Eli Bartov - Journal of Accounting and Economics 1996 cited by 332

  10. Security Returns Around Earnings Announcements.

    Authors: Ray Ball, S.P. Kothari - The Accounting Review 1991 cited by 263

  11. Accounting Informs Investors and Earnings Management is Rife: Two Questionable Beliefs

    Authors: Ray Ball - Accounting Horizons 2013 cited by 257

  12. An Econometric Study of International Trade Flows.

    Authors: Ray Ball, Hans Linnemann - The Economic Journal 1967 cited by 228

  13. The Effect of International Institutional Factors on Properties of Accounting Earnings

    Authors: Ray Ball, S.P. Kothari, Ashok Robin - Journal of Accounting and Economics 1999 cited by 3,358

  14. Incentives versus standards: properties of accounting income in four East Asian countries

    Authors: Ray Ball, Ashok Robin, Joanna S. Wu - Journal of Accounting and Economics 2003 cited by 2,147

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

    Authors: Ray Ball - Accounting and Business Research 2006 cited by 1,284

  16. The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition

    Authors: Ray Ball, Lakshmanan Shivakumar - Journal of Accounting Research 2005 cited by 1,068

  17. Earnings quality at initial public offerings

    Authors: Ray Ball, Lakshmanan Shivakumar - Journal of Accounting and Economics 2008 cited by 643

  18. Market and Political/Regulatory Perspectives on the Recent Accounting Scandals

    Authors: Ray Ball - Journal of Accounting Research 2009 cited by 510

  19. Nonstationary expected returns

    Authors: Ray Ball, S.P. Kothari - Journal of Financial Economics 1989 cited by 496

  20. Problems in measuring portfolio performance An application to contrarian investment strategies

    Authors: Ray Ball, S.P. Kothari, Jay Shanken - Journal of Financial Economics 1995 cited by 391

  21. Corporate Financial Reporting: A Methodological Review of Empirical Research

    Authors: Ray Ball, George Foster - Journal of Accounting Research 1982 cited by 378

  22. Deflating profitability

    Authors: Ray Ball, Joseph Gerakos, Juhani T. Linnainmaa, Valeri V. Nikolaev - Journal of Financial Economics 2015 cited by 278

  23. On Estimating Conditional Conservatism

    Authors: Ray Ball, S.P. Kothari, Valeri V. Nikolaev - The Accounting Review 2012 cited by 271

  24. Contractibility and Transparency of Financial Statement Information Prepared Under IFRS: Evidence from Debt Contracts Around IFRS Adoption

    Authors: Ray Ball, Xi Li, Lakshmanan Shivakumar - Journal of Accounting Research 2015 cited by 243