Abstract

http://ssrn.com/abstract=2128616
 


 



The Information Value of the Annual Earnings Report


Ray Ball


University of Chicago

Philip R. Brown


University of Western Australia - Department of Accounting and Finance; University of New South Wales - Australian School of Business; Lancaster University - Department of Accounting and Finance; Financial Research Network (FIRN)

October 1, 1967


Abstract:     
This working paper is the first draft of our co-authored publication, "An Empirical Evaluation of Accounting Income Numbers," Journal of Accounting Research 6, 1968, pp.159-78. While undated, it subsequently was presented at the November 1967 Seminar on the Analysis of Security Prices organized by the Center for Research in Security Prices (CRSP) at the University of Chicago. It was included in the November 1967 Proceedings of the Seminar on the Analysis of Security Prices.

In 1986, the published version received American Accounting Association’s inaugural award for Seminal Contributions to the Accounting Literature. Interest in the historical development of the paper was rekindled by the American Accounting Association appointing the authors as its 2012 co-Presidential Scholars and organizing a Plenary Session entitled “Ball & Brown [1968]: A Seed That Made a Difference” at its 2012 Annual Meeting in Washington, D.C.

Number of Pages in PDF File: 25

Keywords: Earnings, Share prices, Event Study

JEL Classification: G14, M41

working papers series





Download This Paper

Date posted: August 13, 2012  

Suggested Citation

Ball, Ray and Brown, Philip R., The Information Value of the Annual Earnings Report (October 1, 1967). Available at SSRN: http://ssrn.com/abstract=2128616 or http://dx.doi.org/10.2139/ssrn.2128616

Contact Information

Ray Ball (Contact Author)
University of Chicago ( email )
5807 S. Woodlawn Avenue
Chicago, IL 60637
United States
773-834-5941 (Phone)
773-702-0458 (Fax)
Philip R. Brown
University of Western Australia - Department of Accounting and Finance
School of Business, M250
35 Stirling Highway
Crawley WA 6009
Australia
+61 8 6488 2899 (Phone)
+61 8 6488 1047 (Fax)
University of New South Wales - Australian School of Business ( email )
Sydney, NSW 2052
Australia
Lancaster University - Department of Accounting and Finance ( email )
Lancaster LA1 4YX
United Kingdom
Financial Research Network (FIRN)
C/- University of Queensland Business School
St Lucia, 4071 Brisbane
Queensland
Australia
HOME PAGE: http://www.firn.org.au

Feedback to SSRN


Paper statistics
Abstract Views: 860
Downloads: 266
Download Rank: 66,322

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo4 in 0.328 seconds