R. Watts

发表

Agency Problems, Auditing, and the Theory of the Firm: Some Evidence

Ross L. Watts, J. Zimmerman, R. Watts, 1983, The Journal of Law and Economics.

Decentralization of the Firm: Theory and Evidence

Ross L. Watts, M. Joye, A. Christie, 1991 .

Positive Accounting Theory

Ross L. Watts, J. Zimmerman, R. Watts, 2006 .

The Relation Between Earnings and Cash Flows

Patricia M. Dechow, S. P. Kothari, Ross L. Watts, 1998 .

Some Additional Evidence on Survival Biases

Ross L. Watts, R. Ball, Ray Ball, 1979 .

TIME-SERIES OF ANNUAL ACCOUNTING EARNINGS

Ross L. Watts, R. Leftwich, R. Watts, 1977 .

The Investment Opportunity Set and Corporate Financing, Dividend, and Compensation Policies

Ross L. Watts, Clifford W. Smith, R. Watts, 1992 .

Asymmetric Timeliness of Earnings, Market-to-Book and Conservatism in Financial Reporting

Ross L. Watts, Sugata Roychowdhury, R. Watts, 2006 .

Positive Accounting Theory: A Ten Year Perspective

Ross L. Watts, J. Zimmerman, R. Watts, 2006 .

Auditor liability and information disclosure

Thomas Z. Lys, Ross L. Watts, S. Kothari, 1988 .

The Information Role of Conservatism

Ryan LaFond, Ross L. Watts, Ryan LaFond, 2008 .

Response to the Financial Accounting Standards Board's and the International Accounting Standard Board's Joint Discussion Paper Entitled, 'Preliminary Views on Revenue Recognition in Contracts with Customers'

James A. Ohlson, Theodore E. Christensen, Stephen R. Moehrle, 2009 .

Estimation and Empirical Properties of a Firm-Year Measure of Accounting Conservatism

Ross L. Watts, Mozaffar Khan, R. Watts, 2009 .

Accounting Conservatism and Firm Value: Evidence from the Global Financial Crisis *

Ross L. Watts, Luo Zuo, R. Watts, 2011 .

Towards A Positive Theory of the Determination of Accounting Standards

Ross L. Watts, J. Zimmerman, R. Watts, 2006 .

The Relevance of the Value Relevance Literature for Financial Accounting Standard Setting

Ross L. Watts, Robert W. Holthausen, R. Watts, 2000 .

The Markets for Independence and Independent Auditors

Ross L. Watts, J. Zimmerman, R. Watts, 1981 .

Conservatism in Accounting - Part I: Explanations and Implications

Ross L. Watts, R. Watts, 2003 .

Comments on the Proposed SEC's 2010-2015 Draft Strategic Plan

James A. Ohlson, Theodore E. Christensen, S. Penman, 2010 .

Comments on Proposed SEC 2010-2015 Draft Strategic Plan

James A. Ohlson, Theodore E. Christensen, S. Penman, 2009 .

Comments on "On the Informational Content of Dividends"

R. Watts, 1976 .

Comments on "The Impact of Dividend and Earnings Announcements: A Reconciliation."

R. Watts, 1976 .

Auditors and the Determination of Accounting Standards

J. Zimmerman, R. Watts, 1982 .

Stock prices and top management changes

Jerold B. Warner, Ross L. Watts, K. Wruck, 1988 .

SOME TIME SERIES PROPERTIES OF ACCOUNTING INCOME

Ross L. Watts, R. Ball, Ray Ball, 1972 .

Evidence on the use of unverifiable estimates in required goodwill impairment

K. Ramanna, R. Watts, 2012, Review of Accounting Studies.

A Research-Based Perspective on the SEC’s Proposed Rule—Roadmap for the Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) by U.S. Issuers

James A. Ohlson, Theodore E. Christensen, Stephen R. Moehrle, 2010 .

A Research Based Perspective on SEC’s Proposed Rule on ROADMAP FOR Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) by U.S. Issuers

James A. Ohlson, Theodore E. Christensen, Stephen R. Moehrle, 2009 .

A Perspective on the SEC's Proposal to Accept Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) Without Reconciliation to U.S. GAAP

D. R. Carmichael, Theodore E. Christensen, Stephen R. Moehrle, 2007 .

Response to FAF Exposure Draft on 'Proposed Changes to Oversight, Structure, and Operations of the FAF, FASB, and GASB'

Theodore E. Christensen, Stephen R. Moehrle, S. Sunder, 2008 .

The Information Role of Conservatism

Ryan LaFond, R. Watts, 2007 .

Systematic ‘abnormal’ returns after quarterly earnings announcements

R. Watts, 1978 .

On the irrelevance of replacement cost disclosures for security prices

J. Zimmerman, R. Watts, 1980 .

Lawsuits Against Auditors

R. Watts, Thomas Z Lys, 1994 .

Evidence on the use of unverifiable estimates in required goodwill impairment

K. Ramanna, R. Watts, 2011 .

Response to the Financial Accounting Standards Board’s and the International Accounting Standards Board’s Joint Discussion Paper Entitled Preliminary Views on Revenue Recognition in Contracts with Customers

James A. Ohlson, Theodore E. Christensen, Stephen R. Moehrle, 2010 .

A Perspective on the Canadian Accounting Standards Board Exposure Draft on Generally Accepted Accounting Principles for Private Enterprises

James A. Ohlson, Theodore E. Christensen, S. Sunder, 2010 .

Comments on Canadian Accounting Standards Board Exposure Draft on Generally Accepted Accounting Principles for Private Enterprises

James A. Ohlson, Theodore E. Christensen, S. Sunder, 2009 .

A Market-Based Evaluation of Discretionary-Accrual Models

S. P. Kothari, Ross L. Watts, S. Kothari, 1996 .

Conservatism in Accounting - Part Ii: Evidence and Research Opportunities

Ross L. Watts, R. Watts, 2003 .

The information content of dividends

Ross L. Watts, R. Watts, 1973 .

Accounting choice theory and market-based research in accounting***

R. Watts, 1992 .

Economic determinants of the relation between earnings changes and stock returns

S. P. Kothari, Ross L. Watts, S. Kothari, 1990 .

The Investment Opportunity Set and Corporate Policy Choices

Clifford W. Smith, R. Watts, 1986 .

The Demand for and Supply of Accounting Theories: The Market for Excuses

Ross L. Watts, J. Zimmerman, R. Watts, 2006 .

Discussion of On the Association between Net Monetary Position and Equity Security Prices

R. Watts, 1978 .

REPLY TO SALAMON AND SMITH

R. Ball, R. Watts, 1977 .

What Has the Invisible Hand Achieved

R. Watts, 2006 .

What has the invisible hand achieved?

R. Watts, 2006 .

Implications of Contracting for Financial Accounting Research

R. Watts, 1998 .

Conservatism in Accounting

R. Watts, 2002 .

A Proposal for Research on Conservatism

R. Watts, 2001 .

Understanding Practice and Institutions: A Historical Perspective

Luo Zuo, R. Watts, 2016 .

Income Variation And Balance-Sheet Compositions

B. Lev, R. Ball, R. Watts, 1976 .

Response to the Financial Accounting Standards Board's and the International Accounting Standard Board's Joint Discussion Paper Entitled, 'Preliminary Views on Financial Statement Presentation'

James A. Ohlson, Theodore E. Christensen, S. Penman, 2009 .

A Framework for Financial Reporting Standards: Issues and a Suggested Model

Robert J. Bloomfield, Karim Jamal, James A. Ohlson, 2009 .

Incentive and Tax Effects of Executive Compensation Plans

Ross L. Watts, Clifford W. Smith, R. Watts, 1982 .

THE DETERMINANTS OF CORPORATE LEVERAGE AND DIVIDEND POLICIES

Ross L. Watts, Clifford W. Smith, Michael J. Barclay, 1995 .

The Effect of Accounting Conservatism on Corporate Investment during the Global Financial Crisis: THE EFFECT OF ACCOUNTING CONSERVATISM

Luo Zuo, K. Balakrishnan, R. Watts, 2016 .

Corporate Financial Statements, A Product of the Market and Political Processes

Ross L. Watts, R. Watts, 1977 .

The Effect of Accounting Conservatism on Corporate Investment during the Global Financial Crisis

Luo Zuo, K. Balakrishnan, R. Watts, 2016 .

Evidence on the Effects of Unverifiable Fair-Value Accounting

K. Ramanna, R. Watts, 2007 .

Voluntary Corporate Disclosure: The Case of Interim Reporting

Jerold L. Zimmerman, Ross L. Watts, J. Zimmerman, 1981 .

Using Time-Series Models to Assess the Significance of Accounting Changes

N. Dopuch, R. Watts, 1972 .

Evidence from Goodwill Non-impairments on the Effects of Unverifiable Fair-Value Accounting

K. Ramanna, R. Watts, 2007 .

ACCOUNTING FOR EXECUTIVE COMPENSATION

R. Watts, 1993 .

Accounting Conservatism and Firm Value: Evidence from the Global Financial Crisis *

Luo Zuo, R. Watts, 2011 .

Priority Dissemination of Public Disclosures

Thomas C. Omer, E. Li, K. Ramesh, 2014 .

Implications of Transaction Costs for the Post-Earnings Announcement Drift JEFFREY N G, ∗ TJOMME O. R USTICUS, † AND R ODRIGO S. V ERDI ‡

Shyam Sunder, S. P. Kothari, Ross L. Watts, 2008 .