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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

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

Conservatism in accounting part I: explanations and implications

Watts, Ross L. - 2009

Persistent link: https://www.econbiz.de/10003825632

Conservatism in accounting part II: evidence and research opportunities

Watts, Ross L. - 2009

Persistent link: https://www.econbiz.de/10003825634

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