Positive Accounting Theory
- Authors
- Ross L. WattsJerold L. Zimmerman
- Journal
- Andalas University Repository (Andalas University)
In The Last Decade
doi.org/w65173284 →Countries where authors are citing Positive Accounting Theory
This map shows the geographic impact of Positive Accounting Theory. It shows the number of citations coming from papers published by authors working in each country. You can also color the map by specialization and compare the number of citations received by Positive Accounting Theory with the expected number of citations based on a country's size and research output (numbers larger than one mean the country cites Positive Accounting Theory more than expected).
Fields of papers citing Positive Accounting Theory
This network shows the impact of Positive Accounting Theory. Nodes represent research fields, and links connect fields that are likely to share authors. Colored nodes show fields that tend to cite the Positive Accounting Theory.
About Positive Accounting Theory
This paper, published in 1985, received 4.6k indexed citations . Written by Ross L. Watts and Jerold L. Zimmerman. It is primarily cited by scholars working on Accounting (4.1k citations), Strategy and Management (2.3k citations) and Finance (912 citations). Published in Andalas University Repository (Andalas University).
Rankless uses publication and citation data sourced from OpenAlex, an open and comprehensive bibliographic database. While OpenAlex provides broad and valuable coverage of the global research landscape, it—like all bibliographic datasets—has inherent limitations. These include incomplete records, variations in author disambiguation, differences in journal indexing, and delays in data updates. As a result, some metrics and network relationships displayed in Rankless may not fully capture the entirety of a scholar's output or impact.
This paper is also available at doi.org/w65173284.