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January 1, 1968Journal of Accounting Research6,515 citations

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Eine empirische Evaluierung von buchhalterischen Einkommenszahlen

RBRay BallUniversity of Chicago PBPhilip BrownWesleyan University

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Abstract

Wertrelevanz, Rechnungslegung, Ergebnisankündigungen, Nützlichkeit der Rechnungslegung

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Ball et al. (Mon,) untersuchten diese Frage.

synapsesocial.com/papers/69da22110f32475823a3d084 https://doi.org/https://doi.org/10.2307/2490232

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1Some Preliminary Findings on the Association between the Earnings of a Firm, Its Industry, and the Economy1967 · 240 citations
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4CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK*1964 · 17,421 citations
5The Theory and Measurement of Business Income1961 · 976 citations

Eine empirische Bewertung buchhalterischer Einkommenszahlen | Synapse