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Positive accounting theory
Watts, Ross L.; Zimmerman, Jerold L. - 1986
Persistent link: https://www.econbiz.de/10000819335
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Positive accounting theory : a ten year perspective
Watts, Ross L.; Zimmerman, Jerold L. - 2009
Persistent link: https://www.econbiz.de/10003826075
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Conservatism in accounting part I: explanations and implications
Watts, Ross L. - 2009
Persistent link: https://www.econbiz.de/10003825632
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Myth : external financial reporting quality has a 1st order effect on firm value
Zimmerman, Jerold L. - 2012
I argue that external financial reporting quality has at best a 2nd order effect on firm value of U.S. publicly traded companies and that attempts to improve a firm's external reporting quality has a 3rd order effect on these firms' value. Recognizing that external financial reporting quality is...
Persistent link: https://www.econbiz.de/10010250808
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The earnings-price anomaly
Ball, Ray - In: Journal of accounting & economics 15 (1992) 2, pp. 319-345
Persistent link: https://www.econbiz.de/10001330738
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Infrastructure requirements for an economically efficient system of public financial reporting and disclosure
Ball, Ray - In: Brookings-Wharton papers on financial services 4 (2001), pp. 127-169
Persistent link: https://www.econbiz.de/10001683883
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The relations between earnings and cash flows
Dechow, Patricia M.; Kothari, S. P.; Watts, Ross L. - In: Journal of accounting & economics 25 (1998) 2, pp. 133-168
Persistent link: https://www.econbiz.de/10001421385
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The information role of conservatism
LaFond, Ryan; Watts, Ross L. - In: The accounting review : a publication of the American … 83 (2008) 2, pp. 447-478
Persistent link: https://www.econbiz.de/10003686810
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Conference issue on current issues in accounting and financial information during recessionary periods
Watts, Ross L. (contributor) - 2011
Persistent link: https://www.econbiz.de/10009406394
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A note on value relevance of mark-to-market values of energy contracts under EITF Issue No. 98-10
Eng, Li Li; Saudagaran, Shahrokh; Yoon, Sora - In: Journal of accounting and public policy 28 (2009) 3, pp. 251-261
Persistent link: https://www.econbiz.de/10003874602