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A Market-Based Evaluation of Discretionary Accrual Models
Guay, Wayne R.; Kothari, S.P.; Watts, Ross L. - In: Journal of accounting research 34 (1996), pp. 83
Persistent link: https://www.econbiz.de/10006588026
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The Information Role of Conservatism
Lafond, Ryan; Watts, Ross L. - In: The accounting review : a journal of the American … 83 (2008) 2, pp. 447-478
Persistent link: https://www.econbiz.de/10007987673
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Watts, Ross L.; Zimmerman, Jerold L.; Kothari, S.P.; … - In: Journal of accounting & economics 33 (2002) 3, pp. 277-278
Persistent link: https://www.econbiz.de/10006767364
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Watts, Ross L.; Zimmerman, Jerold L.; Kothari, S.P.; … - In: Journal of accounting & economics 33 (2002) 2, pp. 143-144
Persistent link: https://www.econbiz.de/10006768215
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Watts, Ross L.; Zimmerman, Jerold L.; Kothari, S.P.; … - In: Journal of accounting & economics 33 (2002) 1, pp. 1-2
Persistent link: https://www.econbiz.de/10006769732
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Watts, Ross L.; Zimmerman, Jerold L.; Kothari, S.P.; … - In: Journal of accounting & economics 32 (2001) 1, pp. 1-2
Persistent link: https://www.econbiz.de/10006771028
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Watts, Ross L.; Zimmerman, Jerold L.; Kothari, S.P.; … - In: Journal of accounting & economics 31 (2001) 1, pp. 1-2
Persistent link: https://www.econbiz.de/10006772258
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Response to FAF exposure draft, “Proposed changes to oversight, structure, and operations of the FAF, FASB, and GASB”
Colson, Robert H.; Benston, George J.; Carmichael, … - In: Journal of accounting and public policy 28 (2009) 1, pp. 51-58
Persistent link: https://www.econbiz.de/10008879496
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Estimation and empirical properties of a firm-year measure of accounting conservatism
Khan, Mozaffar; Watts, Ross L. - In: Journal of accounting & economics 48 (2009) 2, pp. 132-151
Persistent link: https://www.econbiz.de/10008900348
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Corporate Financial Statements, a Product of the Market and Political Processes
Watts, Ross L. - 2006
An outline for a theory of financial statements is presented. Financial statements are viewed as products of both markets and political processes and the interactions among individuals and groups in these processes. Individuals are assumed to maximize their self-interests. Various hypotheses and...
Persistent link: https://www.econbiz.de/10014056967