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An Empirical Evaluation of Accounting Income Numbers

Ray Ball, Philip R. Brown

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Abstract

Value relevance, Accounting, Earnings announcements, Usefulness of Accounting

About this research paper

What this paper is about

Value relevance, Accounting, Earnings announcements, Usefulness of Accounting

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OpenAlex reports 6601 citations for this work. Citation counts describe recorded attention and do not establish research quality.

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Available abstract

Value relevance, Accounting, Earnings announcements, Usefulness of Accounting

Key concepts: Accounting, Economics, Econometrics, Business

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