Commemorating the 50‐Year Anniversary of Ball and Brown (1968): The Evolution of Capital Market Research over the Past 50 Years

© University of Chicago on behalf of the Accounting Research Center, 2019 We commemorate the 50th anniversary of Ball and Brown [1968] by chronicling its impact on capital market research in accounting. We trace the evolution of various research paths that post–Ball and Brown [1968] researchers took...

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Bibliographic Details
Main Authors: Kothari, SP, Wasley, Charles
Other Authors: Sloan School of Management
Format: Article
Language:English
Published: Wiley 2021
Online Access:https://hdl.handle.net/1721.1/136485
Description
Summary:© University of Chicago on behalf of the Accounting Research Center, 2019 We commemorate the 50th anniversary of Ball and Brown [1968] by chronicling its impact on capital market research in accounting. We trace the evolution of various research paths that post–Ball and Brown [1968] researchers took as they sought to build on the foundation laid by Ball and Brown [1968] to create a body of research on the usefulness, timeliness, and other properties of accounting numbers. We discuss how those paths often link back to the groundwork laid and questions originally posed in Ball and Brown [1968].