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Ross Watts
Ross Watts
Professor of Accounting, MIT
Email confirmado em mit.edu
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Positive accounting theory
RL Watts, JL Zimmerman
Prentice-Hall Inc, 1986
15668*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
58781992
Towards a positive theory of the determination of accounting standards
RL Watts, JL Zimmerman
Accounting review, 112-134, 1978
57291978
Conservatism in accounting part I: Explanations and implications
RL Watts
Accounting horizons 17 (3), 207-221, 2003
49192003
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
30652001
The relation between earnings and cash flows
PM Dechow, SP Kothari, RL Watts
Journal of accounting and Economics 25 (2), 133-168, 1998
25151998
Stock prices and top management changes
JB Warner, RL Watts, KH Wruck
Journal of financial Economics 20, 461-492, 1988
25141988
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
23471983
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
19312009
The information role of conservatism
R LaFond, RL Watts
The accounting review 83 (2), 447-478, 2008
18722008
Conservatism in accounting-part II: evidence and research opportunities
RL Watts
Available at SSRN 438662, 2003
16222003
A market-based evaluation of discretionary accrual models
WR Guay, SP Kothari, RL Watts
Journal of accounting research 34, 83-105, 1996
14891996
The demand for and supply of accounting theories: the market for excuses.
RL Watts, JL Zimmerman
Accounting review 54 (2), 1979
13611979
The information content of dividends
RL Watts
The University of Chicago, 1971
11531971
Corporate financial statements, a product of the market and political processes
RL Watts
Australian journal of management 2 (1), 53-75, 1977
9521977
The determinants of corporate leverage and dividend policies
MJ Barclay, CW Smith, RL Watts
Journal of applied corporate finance 7 (4), 4-19, 1995
9191995
Lawsuits against auditors
T Lys, RL Watts
Journal of accounting research 32, 65-93, 1994
8961994
Voluntary corporate disclosure: The case of interim reporting
RW Leftwich, RL Watts, JL Zimmerman
Journal of accounting research, 50-77, 1981
8731981
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
8602007
Evidence on the use of unverifiable estimates in required goodwill impairment
K Ramanna, RL Watts
Review of accounting studies 17, 749-780, 2012
8262012
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