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SOME TIME SERIES PROPERTIES OF ACCOUNTING INCOME

Authors

  • Ray Ball,

  • Ross Watts

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    • Graduate School of Business, University of Chicago and Graduate School of Management, University of Rochester, respectively. The authors are indebted to Philip Brown, Eugene Fama, Nicholas Gonedes, Merton Miller, Robert Officer and a referee for their assistance. An earlier version of this paper was delivered at the Workshop in Accounting Research and the Workshop in Finance at the University of Chicago on April 23, 1968.

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