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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

On the irrelevance of replacement cost disclosures for security prices

Watts, Ross L.; Zimmerman, Jerold L. - In: Journal of accounting & economics 2 (1980) 2, pp. 95-106

Persistent link: https://www.econbiz.de/10002978991

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

Budget uncertainty and the allocation decision in a nonprofit organization

Zimmerman, Jerold L. - In: Journal of accounting research 14 (1976) 2, pp. 301-319

Persistent link: https://www.econbiz.de/10003042951

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

The municipal accounting maze : an analysis of political incentives

Zimmerman, Jerold L.; Gould, John P.; Mandolini, Anthony - In: Journal of accounting research 15 (1977), pp. 107-144

Persistent link: https://www.econbiz.de/10003042978

Taxes and firm size

Zimmerman, Jerold L. - In: Journal of accounting & economics 5 (1983) 2, pp. 119-149

Persistent link: https://www.econbiz.de/10003042991