Journal article

A review of the impact of Ball and Brown (1968) on research in the Asia-Pacific Basin

Greg Clinch, John D Lyon, Matt Pinnuck

Pacific-Basin Finance Journal | Elsevier | Published : 2019

Abstract

We assess the impact of Ball and Brown (1968) (hereafter BB68) on Australian Accounting and Finance research in the last 50 years. We use citation analysis based on four Australian journals and one US journal, the Journal of Accounting Research. We contrast BB68 with Beaver (1968) since both a papers are on similar topics and appeared in the Journal of Accounting Research in the same year. Based on citation analysis we find that BB68 is more influential than Beaver (1968) both in Australia and in the US but that the impact across the decades has differed between Australia and the US. We also find that papers citing BB68 as opposed to Beaver (1968) in Australian journals are significantly..

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University of Melbourne Researchers