Ray Ball

Apr 8, 2024 | onlinelibrary.wiley.com | Celeste Kearney |Ray Ball |Mary Hall

CONFLICT OF INTEREST STATEMENT The authors declare no conflict of interest. REFERENCES , , & (2009). BOARD-INVITED REVIEW: The hepatic oxidation theory of the control of feed intake and its application to ruminants. Journal of Animal Science, 87, 3317–3334. https://doi.org/10.2527/jas.2009-1779 Association of Official Analytical Chemists (AOAC). (1990). Official methods of analysis ( 15th ed.), AOAC International. , , (1985). Feed selection and digestibility by captive giraffe.

Feb 15, 2024 | promarket.org | Ray Ball

The supply of accountants in the United States is in serious decline due to the American Institute of Certified Public Accountants’ decision in 1988 to raise entry requirements. Ray Ball argues that the rule change did not improve the quality or productivity of newly licensed accountants, but instead reflected the incentives of the Institute’s members to reduce entry to increase their own salaries. The accounting industry is central to the operation of a market economy.

Nov 6, 2023 | bilibili.com | Ray Ball

中文目录 （机翻）1.会计评估的标准探讨（JAR）2.文化渊源与大股东掏空（JAR）3.乡土联系与税收优惠（TAR）4.并购退市对同行信息环境的影响（TAR）5.负面关注代价: 来自审计市场的证据（OS）Author: RAY BALLThe economic role of an accounting regime is to increase welfare through its effects—in conjunction with complementary institutions—on firm and household behavior. I review three major streams of the archival literature (real effects; price effects, including value relevance; and costly contracting), in terms of what they can and cannot reveal as proxies for welfare effects.

Sep 15, 2023 | onlinelibrary.wiley.com | Ray Ball

The economic role of an accounting regime is to increase welfare through its effects – in conjunction with complementary institutions – on firm and household behavior. I review three major streams of the archival literature (real effects; price effects, including value relevance; and costly contracting), in terms of what they can and cannot reveal as proxies for welfare effects.