| Abstract: | We commemorate the 50th anniversary of Ball and Brown 1968] by chronicling its impact on capital market research in accounting. We trace the evolution of various research paths that post–Ball and Brown 1968] researchers took as they sought to build on the foundation laid by Ball and Brown 1968] to create a body of research on the usefulness, timeliness, and other properties of accounting numbers. We discuss how those paths often link back to the groundwork laid and questions originally posed in Ball and Brown 1968]. |
