The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition

By Ray Ball, L. Shivakumar. 2005

1,116 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/eb48630627f7c25a67769dd86d00f722498fc0b2

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In Accounting

1. Martin Walker
2. Ray Ball
3. Jeong‐Bon Kim
4. Christian Leuz
5. L. Shivakumar
6. Michelle Hanlon
7. Valeri V. Nikolaev
8. Inder K. Khurana

In Strategy and Management

1. Martin Walker
2. Jeong‐Bon Kim
3. Ray Ball
4. Christian Leuz
5. Valeri V. Nikolaev
6. Hans B. Christensen
7. G. He
8. Joachim Gassen

Citations in the corpus

• Internal Controls and Conditional Conservatism (2011, neutral): “…2005).4 In both Doyle et al. (2007a) and Ashbaugh- Skaife et al. (2008), the authors conjecture that their findings could be due to weak internal 4 Ball and Shivakumar (2006) argue that conventional accruals models assume that the relation between accruals and cash flows are linear and do not…”
• Female CEOs and Core Earnings Quality: New Evidence on the Ethics Versus Risk-Aversion Puzzle (2018, neutral): “In addition, following Ball and Shivakumar (2006) and Athanasakou et al.”
• CEO Gender, Ethical Leadership, and Accounting Conservatism (2015, positive): “Third, in this study, we adopt the conditional conservatism models of Ball and Shivakumar (2005, 2006) and Ball et al. (2008) and consider the alternative models proposed by Basu (1997) and Givoly and Hayn (2000).”
• Audit Market Concentration and Auditor Tolerance for Earnings Management (2012, positive): “Consistent with Kallapur et al. (2010), we estimate normal accruals based on Ball and Shivakumar (2006).10 To estimate normal accruals under this approach, we augment the Jones model and control for the role of accounting conservatism on managers’ discretion in reporting earnings by estimating the…”
• What drives the comparability effect of mandatory IFRS adoption? (2014, positive): “As reliance on stable levels of market efficiency across countries and time might be problematic, we use an alternative modeling approach inspired by Ball and Shivakumar (2006) to capture the same notion of mapping of economic events while avoiding the potentially confounding effects of differences…”
• Earnings Quality and Ownership Structure: The Role of Private Equity Sponsors (2009, positive): “To address this, I add a proxy for potentially reportable gains and losses in the form of the sign of the cash flows from operations (see Ball and Shivakumar 2006).”
• The Market Reward for Achieving Analyst Earnings Expectations: Does Managing Expectations or Earnings Matter? (2011, positive): “…model to control for operating performance (Kothari et al. 2005) and to account for the role of accruals in asymmetrically timely loss recognition (Ball and Shivakumar 2006) as follows , , , , , , 0 1 2 3 , 1 4 5 6 , , 1 , 1 , 1 , 1 , 1 1 , i t i t i t i t i t i t i t i…”
• Are IFRS-based and US GAAP-based accounting amounts comparable? $ (2012, positive): “As in prior research (Land and Lang, 2002; Lang et al., 2003; Leuz et al., 2003; Ball and Shivakumar, 2005, 2006; Lang et al., 2006; Myers et al., 2007; Barth et al., 2008), we interpret a higher ratio of variances and a less negative correlation as evidence of less earnings smoothing.”