Standout Papers

Positive Accounting Theory 1985 2026 1998 2012 4.1k
  1. Positive Accounting Theory (1985)
    Ross L. Watts, Jerold L. Zimmerman Andalas University Repository (Andalas University)
  2. The investment opportunity set and corporate financing, dividend, and compensation policies (1992)
    Clifford W. Smith, Ross L. Watts Journal of Financial Economics
  3. Conservatism in Accounting Part I: Explanations and Implications (2003)
    Ross L. Watts Accounting Horizons
  4. The relevance of the value-relevance literature for financial accounting standard setting (2001)
    Robert W. Holthausen, Ross L. Watts Journal of Accounting and Economics
  5. Positive Accounting Theory: A Ten Year Perspective (2006)
    Ross L. Watts, Jerold L. Zimmerman SSRN Electronic Journal
  6. Stock prices and top management changes (1988)
    Jerold B. Warner, Ross L. Watts et al. Journal of Financial Economics
  7. The relation between earnings and cash flows (1998)
    Patricia Dechow, S.P. Kothari et al. Journal of Accounting and Economics
  8. Estimation and empirical properties of a firm-year measure of accounting conservatism (2009)
    Mozaffar Khan, Ross L. Watts Journal of Accounting and Economics
  9. Agency Problems, Auditing, and the Theory of the Firm: Some Evidence (1983)
    Ross L. Watts, Jerold L. Zimmerman The Journal of Law and Economics
  10. The Information Role of Conservatism (2008)
    Ryan LaFond, Ross L. Watts The Accounting Review
  11. Conservatism in Accounting Part II: Evidence and Research Opportunities (2003)
    Ross L. Watts Accounting Horizons
  12. A Market-Based Evaluation of Discretionary Accrual Models (1996)
    Wayne R. Guay, S.P. Kothari et al. Journal of Accounting Research
  13. Conservatism in Accounting - Part I: Explanations and Implications (2003)
    Ross L. Watts SSRN Electronic Journal

Immediate Impact

14 by Nobel laureates 154 standout
Sub-graph 1 of 15

Citing Papers

CEO Turnover and Relative Performance Evaluation
2015 Standout
Market Expectations in the Cross‐Section of Present Values
2013 Standout
49 intermediate papers

Works of Ross L. Watts being referenced

Stock prices and top management changes
1988 Standout
SOME TIME SERIES PROPERTIES OF ACCOUNTING INCOME
1972
and 11 more

Author Peers

Author Last Decade Papers Cites
Ross L. Watts 22446 11594 7322 98 24.2k
Patricia Dechow 26009 13751 9399 75 27.8k
Christian Leuz 23622 11414 9313 110 26.3k
Paul M. Healy 16047 8686 5614 72 17.8k
Richard G. Sloan 21738 11093 10258 108 23.7k
S.P. Kothari 23078 10962 12088 114 26.0k
Jere R. Francis 17296 6774 3778 112 18.4k
Ray Ball 17994 8564 8967 166 20.9k
Mark L. DeFond 16778 7445 4382 81 17.5k
Paul A. Gompers 18800 4509 7388 83 20.9k
John R. Graham 25367 9797 12702 163 29.9k

All Works

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Rankless by CCL
2026