Earnings Quality in U.K. Private Firms

By Ray Ball, L. Shivakumar. 2004

254 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/ec748c3221b00671826adb2793ebabad24ece6f1

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Citations in the corpus

TREND ANALYSIS OF AREA AND PRODUCTIVITY OF SORGHUM IN SOKOTO STATE, NIGERIA, 1993-2012 (2013, background): “Moreover, their financial statements are not widely distributed to the public and are more likely to be influenced by tax objectives (Ball and Shivakumar, 2005).”
Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions (2013, background): “Examples are Ball et al. (2000, 2003), Leuz (2003), Ball and Shivakumar (2005), Lang et al. (2006), and Burgstahler et al. (2006).”
The Impact of Mandatory IFRS Adoption on Equity Valuation of Accounting Numbers for Security Investors in the EU (2010, background): “A dominant stream in the literature claims that standards are merely paper and that without fitting and vigilant institutional oversight they will not amount to much (e.g. Ball et al., 2000; Ball and Shivakumar, 2005; Burgstahler et al., 2006).”
Asymmetric sensitivity of CEO cash compensation to stock returns (2006, background): “Prompt incorporation of losses into cash compensation reduces managers’ incentives to accept projects they know are unprofitable because timely loss recognition eliminates their ability to defer the losses until after they leave the firm (Ball and Shivakumar, 2004).”
Earnings Quality and International IPO Underpricing (2011, unknown): “Ball and Shivakumar (2005), for example, find that the reporting done by private U.”
Different approaches to corporate reporting regulation: How jurisdictions differ and why (2010, background): “…firms are subject to the same accounting standards, and that differences in reporting practices can be explained by differences in factors that shape firms’ reporting incentives (e.g., Ball et al., 2003; Ball and Shivakumar, 2005; Burgstahler et al., 2006; Lang et al., 2006; Daske et al., 2009).”
The Determinants and Consequences of Heterogeneous IFRS Compliance Levels Following Mandatory IFRS Adoption: Evidence from a Developing Country (2011, unknown): “Ball and Shivakumar (2005) note that ‘‘private companies are more likely than public companies to communicate privately, on an ‘as needed’ basis, with shareholders, creditors, employees, suppliers, customers.”
Financial Reporting Quality and Investment Efficiency (2006, unknown): “Second, I investigate the sensitivity of the results to the use of alternative measures of accruals quality such as the non-linear discretionary accruals model in Ball and Shivakumar (2005) and the accrual quality measures developed by Wysocki (2006).”
Acquisition Profitability and Timely Loss Recognition (2010, background): “As a result, managers are less likely to make investments in “monuments” that yield personal utility such as unprofitable mergers and acquisitions because the enforcement of timely loss recognition will reduce earnings-based compensation (Ball and Shivakumar, 2005).”
The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union (2010, methodology): “As a result, the use of IFRS does not necessarily improve accounting quality (Ball et al., 2003; Ball and Shivakumar, 2005, 2006; Christensen et al., 2008; Jeanjean and Stolowy, 2008).”
Financial Reporting Incentives for Conservative Accounting: The Influence of Legal and Political Institutions (2005, unknown): “Finally, Ball and Shivakumar (2004) examine reporting practices of public versus private U.”
Access to Capital, Capital Structure, and the Funding of the Firm (2009, background): “A public company has an unrestricted right to offer shares or debentures to the public, 4 The overview of the U.K. corporate law in this section is mainly based on Ball and Shivakumar (2005).”
Global Accounting Convergence and the Potential Adoption of IFRS by the United States: An Analysis of Economic and Policy Factors (2009, background): “This literature highlights the importance of firms' reporting incentives, rather than accounting standards, as key drivers of observed reporting quality (e.g., Ball et al., 2000 and 2003; Leuz et al., 2003; Ball and Shivakumar, 2005; Burgstahler et al., 2006).”
Sharing of Control versus Monitoring as Corporate Governance Mechanisms (2006, unknown): “, Ball and Shivkumar (2004) and Nagar, Petroni, and Wolfenzon (2004)).”