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A statistical model of earnings estimation
Greenball, Melvin N.; Nelson, Charles R.; Watts, Ross L. - In: Empirical research in accounting : selected studies (1971), pp. 172-190
Persistent link: https://www.econbiz.de/10002516552
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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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The time series of annual accounting earnings
Watts, Ross L.; Leftwich, Richard W. - In: Journal of accounting research 15 (1977) 2, pp. 253-271
Persistent link: https://www.econbiz.de/10002979029
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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