On the economics of accounting and contracting in firms

2026/01/06 by Ray Ball
Business, Management and Accounting · #Accounting Theory and Financial Reporting #Accounting and Organizational Management #Auditing, Earnings Management, Governance

paper · doi:10.1016/j.jacceco.2026.101858

openalex publication_date 2026/01/06 · openalex created_date 2026/01/08 · openalex updated_date 2026/07/21

Citations

• The Nature of the Firm
• SOME TIME SERIES PROPERTIES OF ACCOUNTING INCOME
• Vertical Integration, Appropriable Rents, and the Competitive Contracting Process
• Uncertainty, Evolution, and Economic Theory
• Financial Intermediation and Delegated Monitoring
• Theory of the firm: Managerial behavior, agency costs and ownership structure
• Implications of Impairment Decisions and Assets' Cash-Flow Horizons for Conservatism Research
• The emergence of double entry bookkeeping