Ray Ball

32.9k citations
135 papers · 17.8k · 6 hit papers · h-index 45

Impact in

  • Accounting top 0.01%
    • Auditing, Earnings Management, Governance
    • Corporate Finance and Governance
    • Corporate Taxation and Avoidance
    • Accounting Theory and Financial Reporting
  • Finance top 0.02%
    • Financial Markets and Investment Strategies

Papers in

    • Auditing, Earnings Management, Governance 46
    • Corporate Finance and Governance 36
    • Financial Markets and Investment Strategies 37

Ray Ball

131 papers receiving 15.3k citations

Ray Ball's Hit Papers

International Financial Reporting Standards (IFRS): pros and cons for investors 2006 · 856 citations
8560+19+38Years since publication10002.0k3.0k

Peers

Ray Ball
Comparison fields: 5 of 118
  • Accounting 14.8k
  • Finance 7.2k
  • Strategy and Management 7.3k
  • Management Information Systems 1.5k
  • General Economics, Econometrics and Finance 973
Replace S.P. Kothari with:
S.P. Kothari United States
Robert E. Verrecchia United States
Merton H. Miller United States
Ross L. Watts United States
Krishna G. Palepu United States
John Robert Graham United States
Michael A. Firth Hong Kong
Richard G. Sloan United States
Mitchell A. Petersen South Africa
Anjan V. Thakor United States
Ray Ball relative to S.P. Kothari United States S.P. Kothari's profile →
Citations per field
00.5×1.5×1.9×
S.P. Kothari · 1×
Citations per year

Countries citing papers authored by Ray Ball

Since Specialization
Citations

This map shows the geographic impact of Ray Ball's research. It shows the number of citations coming from papers published by authors working in each country. You can also color the map by specialization and compare the number of citations received by Ray Ball with the expected number of citations based on a country's size and research output (numbers larger than one mean the country cites Ray Ball more than expected).

Fields of papers citing papers by Ray Ball

Since Specialization
Physical SciencesHealth SciencesLife SciencesSocial Sciences

This network shows the impact of papers produced by Ray Ball. Nodes represent research fields, and links connect fields that are likely to share authors. Colored nodes show fields that tend to cite the papers produced by Ray Ball. The network helps show where Ray Ball may publish in the future.

Co-authors

The 25 scholars most cited alongside Ray Ball, linked wherever they have co-authored with each other. Click a name or a connecting line to browse the papers they share.

Border = papers with Ray Ball Line = papers co-authored together Ray Ball links everyone, so they are left out of the graph.

All Works

20 of 20 papers shown

Showing the 20 most-cited of 135 papers — load more, or switch the sort, to bring in the rest.

#Work
1
An Empirical Evaluation of Accounting Income Numbers
Hit paper breakdown →
19683685
2
The effect of international institutional factors on properties of accounting earnings
Hit paper breakdown →
20002162
3
Earnings quality in UK private firms: comparative loss recognition timeliness
Hit paper breakdown →
20041530
4
Incentives versus standards: properties of accounting income in four East Asian countries
Hit paper breakdown →
20031386
5
International Financial Reporting Standards (IFRS): pros and cons for investors
Hit paper breakdown →
2006856
6
The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition
Hit paper breakdown →
2006680
7 2001507
8 1978453
9 2008409
10 2008308
11 1972308
12 2009308
13 2011294
14 1989279
15 1982268
16 1995212
17 1996185
18 2016174
19 1967171
20 1968163

About Ray Ball

Ray Ball is a scholar working on Accounting, Finance, General Economics, Econometrics and Finance, Strategy and Management and Economics and Econometrics, having authored 135 papers that have together received 17.8k indexed citations. Recurring topics across this work include Auditing, Earnings Management, Governance (46 papers), Financial Markets and Investment Strategies (37 papers), Corporate Finance and Governance (36 papers), Financial Reporting and Valuation Research (25 papers), Economic Theory and Policy (9 papers), Monetary Policy and Economic Impact (9 papers), Economic theories and models (7 papers) and Housing Market and Economics (6 papers). The work is most often cited by research in Accounting (14.8k citations), Finance (7.2k citations), Strategy and Management (7.3k citations), Management Information Systems (1.5k citations) and General Economics, Econometrics and Finance (973 citations). Ray Ball has collaborated with scholars based in United States, United Kingdom and Australia. Frequent co-authors include Philip R. Brown, Lakshmanan Shivakumar, Ashok J. Robin, S.P. Kothari, Joanna S. Wu, Ross L. Watts, Valeri V. Nikolaev, Gil Sadka, George Foster and Sudarshan Jayaraman. Their work appears in journals such as Journal of Accounting Research, Journal of Accounting and Economics, The Economic Journal, The Journal of Finance and Australian Journal of Management.

Rankless uses publication and citation data sourced from OpenAlex, an open and comprehensive bibliographic database. While OpenAlex provides broad and valuable coverage of the global research landscape, it—like all bibliographic datasets—has inherent limitations. These include incomplete records, variations in author disambiguation, differences in journal indexing, and delays in data updates. As a result, some metrics and network relationships displayed in Rankless may not fully capture the entirety of a scholar's output or impact.

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