Positive accounting theory RL Watts, JL Zimmerman Prentice-Hall Inc, 1986 | 15820* | 1986 |
The investment opportunity set and corporate financing, dividend, and compensation policies CW Smith Jr, RL Watts Journal of financial Economics 32 (3), 263-292, 1992 | 5921 | 1992 |
Towards a positive theory of the determination of accounting standards RL Watts, JL Zimmerman Accounting review, 112-134, 1978 | 5788 | 1978 |
Conservatism in accounting part I: Explanations and implications RL Watts Accounting horizons 17 (3), 207-221, 2003 | 4966 | 2003 |
The relevance of the value-relevance literature for financial accounting standard setting RW Holthausen, RL Watts Journal of accounting and economics 31 (1-3), 3-75, 2001 | 3100 | 2001 |
The relation between earnings and cash flows PM Dechow, SP Kothari, RL Watts Journal of accounting and Economics 25 (2), 133-168, 1998 | 2542 | 1998 |
Stock prices and top management changes JB Warner, RL Watts, KH Wruck Journal of financial Economics 20, 461-492, 1988 | 2524 | 1988 |
Agency problems, auditing, and the theory of the firm: Some evidence RL Watts, JL Zimmerman The journal of law and Economics 26 (3), 613-633, 1983 | 2366 | 1983 |
Estimation and empirical properties of a firm-year measure of accounting conservatism M Khan, RL Watts Journal of accounting and Economics 48 (2-3), 132-150, 2009 | 1958 | 2009 |
The information role of conservatism R LaFond, RL Watts The accounting review 83 (2), 447-478, 2008 | 1891 | 2008 |
Conservatism in accounting-part II: evidence and research opportunities RL Watts Available at SSRN 438662, 2003 | 1631 | 2003 |
A market-based evaluation of discretionary accrual models WR Guay, SP Kothari, RL Watts Journal of accounting research 34, 83-105, 1996 | 1501 | 1996 |
The demand for and supply of accounting theories: the market for excuses. RL Watts, JL Zimmerman Accounting review 54 (2), 1979 | 1371 | 1979 |
The information content of dividends RL Watts The University of Chicago, 1971 | 1156 | 1971 |
Corporate financial statements, a product of the market and political processes RL Watts Australian journal of management 2 (1), 53-75, 1977 | 958 | 1977 |
The determinants of corporate leverage and dividend policies MJ Barclay, CW Smith, RL Watts Journal of applied corporate finance 7 (4), 4-19, 1995 | 924 | 1995 |
Lawsuits against auditors T Lys, RL Watts Journal of accounting research 32, 65-93, 1994 | 904 | 1994 |
Voluntary corporate disclosure: The case of interim reporting RW Leftwich, RL Watts, JL Zimmerman Journal of accounting research, 50-77, 1981 | 881 | 1981 |
Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting S Roychowdhury, RL Watts Journal of Accounting and Economics 44 (1-2), 2-31, 2007 | 868 | 2007 |
Evidence on the use of unverifiable estimates in required goodwill impairment K Ramanna, RL Watts Review of accounting studies 17, 749-780, 2012 | 842 | 2012 |