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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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The demand for and supply of accounting theories : the market for excuses
Watts, Ross L.; Zimmerman, Jerold L. - In: The accounting review : a publication of the American … 54 (1979) 2, pp. 273-305
Persistent link: https://www.econbiz.de/10002978968
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Towards a positive theory of the determination of accounting standards
Watts, Ross L.; Zimmerman, Jerold L. - In: The accounting review : a publication of the American … 53 (1978) 1, pp. 112-134
Persistent link: https://www.econbiz.de/10002979044
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The costs and benefits of cost allocations
Zimmerman, Jerold L. - In: The accounting review : a publication of the American … 54 (1979) 3, pp. 504-521
Persistent link: https://www.econbiz.de/10003042959
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Risk, return and disequilibrium : an application to changes in accounting techniques
Ball, Ray - In: The journal of finance : the journal of the American … 27 (1972) 2, pp. 343-353
Persistent link: https://www.econbiz.de/10001860970
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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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Idiosyncratic shocks to firm underlying economics and abnormal accruals
Owens, Edward L.; Wu, Joanna Shuang; Zimmerman, Jerold L. - In: The accounting review : a publication of the American … 92 (2017) 2, pp. 183-219
Persistent link: https://www.econbiz.de/10011674086
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Some time series properties of accounting income
Ball, Ray; Watts, Ross - In: The journal of finance : the journal of the American … 27 (1972) 3, pp. 663-681
Persistent link: https://www.econbiz.de/10001860980
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On estimating conditional conservatism
Ball, Ray; Kothari, S. P.; Nikolaev, Valeri V. - In: The accounting review : a publication of the American … 88 (2013) 3, pp. 755-787
Persistent link: https://www.econbiz.de/10009751801
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Ball and Brown (1968) : a retrospective
Ball, Ray; Brown, Philip R. - In: The accounting review : a publication of the American … 89 (2014) 1, pp. 1-26
Persistent link: https://www.econbiz.de/10010256796