Watts, Ross L.

Towards a Positive Theory of the Determination of Accounting Standards.

Watts, R. L., & Zimmerman, J. L. (1978) · The Accounting Review

Auditing, Earnings Management, GovernanceAccounting Theory and Financial Reporting

Cited by 2,667

The relevance of the value-relevance literature for financial accounting standard setting

Holthausen, R. W., & Watts, R. L. (2001) · Journal of Accounting and Economics

Accounting Theory and Financial ReportingAuditing, Earnings Management, Governance

Cited by 1,742

The determinants of corporate leverage and dividend policies

Barclay, M. J., Smith, C. W., & Watts, R. L. (1995) · Journal of applied corporate finance

Corporate Finance and GovernanceFinancial Analysis and Corporate Governance

Cited by 555