Ross L. Watts
#128,448
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Ross L. Watts's AcademicInfluence.com Rankings
Ross L. Wattsbusiness Degrees
Business
#652
World Rank
#715
Historical Rank
Accounting
#106
World Rank
#122
Historical Rank
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Business
Why Is Ross L. Watts Influential?
(Suggest an Edit or Addition)Ross L. Watts's Published Works
Number of citations in a given year to any of this author's works
Total number of citations to an author for the works they published in a given year. This highlights publication of the most important work(s) by the author
Published Works
- The Investment Opportunity Set and Corporate Financing, Dividend, and Compensation Policies (1992) (3771)
- Conservatism in Accounting - Part I: Explanations and Implications (2003) (2590)
- Positive Accounting Theory (2006) (2587)
- Towards A Positive Theory of the Determination of Accounting Standards (2006) (2360)
- Positive Accounting Theory: A Ten Year Perspective (2006) (2093)
- The Relevance of the Value Relevance Literature for Financial Accounting Standard Setting (2000) (1877)
- Stock prices and top management changes (1988) (1645)
- The Relation Between Earnings and Cash Flows (1998) (1450)
- Agency Problems, Auditing, and the Theory of the Firm: Some Evidence (1983) (1211)
- Estimation and Empirical Properties of a Firm-Year Measure of Accounting Conservatism (2009) (1091)
- The Information Role of Conservatism (2007) (922)
- Conservatism in Accounting - Part Ii: Evidence and Research Opportunities (2003) (892)
- A Market-Based Evaluation of Discretionary-Accrual Models (1996) (886)
- Corporate Financial Statements, A Product of the Market and Political Processes (1977) (634)
- Asymmetric Timeliness of Earnings, Market-to-Book and Conservatism in Financial Reporting (2006) (632)
- Voluntary Corporate Disclosure: The Case of Interim Reporting (1981) (612)
- THE DETERMINANTS OF CORPORATE LEVERAGE AND DIVIDEND POLICIES (1995) (604)
- Lawsuits Against Auditors (1994) (548)
- The Demand for and Supply of Accounting Theories: The Market for Excuses (2006) (498)
- Evidence on the use of unverifiable estimates in required goodwill impairment (2011) (493)
- SOME TIME SERIES PROPERTIES OF ACCOUNTING INCOME (1972) (423)
- The information content of dividends (1973) (369)
- Incentive and Tax Effects of Executive Compensation Plans (1982) (360)
- TIME-SERIES OF ANNUAL ACCOUNTING EARNINGS (1977) (323)
- Decentralization of the Firm: Theory and Evidence (1991) (236)
- Systematic ‘abnormal’ returns after quarterly earnings announcements (1978) (227)
- What Has the Invisible Hand Achieved (2006) (189)
- Economic determinants of the relation between earnings changes and stock returns (1990) (168)
- Conservatism in Accounting (2002) (161)
- The Markets for Independence and Independent Auditors (1981) (140)
- A Proposal for Research on Conservatism (2001) (128)
- Auditor liability and information disclosure (1988) (114)
- Evidence on the Effects of Unverifiable Fair-Value Accounting (2007) (93)
- Accounting choice theory and market-based research in accounting*** (1992) (91)
- The Effect of Accounting Conservatism on Corporate Investment during the Global Financial Crisis (2016) (76)
- The Effect of Accounting Conservatism on Corporate Investment during the Global Financial Crisis: THE EFFECT OF ACCOUNTING CONSERVATISM (2016) (71)
- Auditors and the Determination of Accounting Standards (1982) (63)
- A Framework for Financial Reporting Standards: Issues and a Suggested Model (2009) (56)
- What has the invisible hand achieved? (2006) (55)
- 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 (2007) (55)
- On the irrelevance of replacement cost disclosures for security prices (1980) (54)
- Some Additional Evidence on Survival Biases (1979) (49)
- Accounting Conservatism and Firm Value: Evidence from the Global Financial Crisis * (2011) (47)
- Using Time-Series Models to Assess the Significance of Accounting Changes (1972) (44)
- Restrictive Covenants Included in Public Debt Agreements: An Empirical Investigation (2005) (44)
- The Investment Opportunity Set and Corporate Policy Choices (1986) (39)
- 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 (2010) (36)
- Understanding Practice and Institutions: A Historical Perspective (2016) (29)
- Comments on "The Impact of Dividend and Earnings Announcements: A Reconciliation." (1976) (28)
- Evidence from Goodwill Non-impairments on the Effects of Unverifiable Fair-Value Accounting (2007) (26)
- 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 (2009) (24)
- Comments on "On the Informational Content of Dividends" (1976) (24)
- Income Variation And Balance-Sheet Compositions (1976) (21)
- 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' (2009) (21)
- Commemorating the 25th Volume of the Journal of Accounting and Economics (1998) (15)
- Positive Research In Accounting (1995) (14)
- Response to the FASB's Preliminary Views on Financial Instruments with Characteristics of Equity (2008) (14)
- The Correlation Structure of Earnings, Cash Flows, and Accruals (1995) (11)
- 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 (2010) (10)
- REPLY TO SALAMON AND SMITH (1977) (8)
- A Perspective on the Canadian Accounting Standards Board Exposure Draft on Generally Accepted Accounting Principles for Private Enterprises (2010) (5)
- Auditor Independence and Scope of Services (1982) (5)
- Discussion of The Use of Mathematical Models in Financial Accounting (1982) (5)
- ACCOUNTING FOR EXECUTIVE COMPENSATION (1993) (4)
- Five year report on the Journal of Accounting and Economics (1992) (4)
- Response to FAF Exposure Draft on 'Proposed Changes to Oversight, Structure, and Operations of the FAF, FASB, and GASB' (2008) (4)
- Does Accounting Quality Mitigate Risk Shifting ? (2010) (2)
- The first eight years of the journal of accounting and economics (1987) (1)
- Comments on Proposed SEC 2010-2015 Draft Strategic Plan (2009) (1)
- Comments on Canadian Accounting Standards Board Exposure Draft on Generally Accepted Accounting Principles for Private Enterprises (2009) (1)
- Implications of Contracting for Financial Accounting Research (1998) (1)
- Discussion of “Financial reporting discretion and voluntary disclosure: Corporate research and development expenditure in Australia” (2000) (1)
- Comments on the Proposed SEC's 2010-2015 Draft Strategic Plan (2010) (1)
- 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' (2009) (1)
- Discussion of a Statistical Model of Earnings Estimation (1971) (1)
- Discussion of On the Association between Net Monetary Position and Equity Security Prices (1978) (0)
- Evidence on the use of unverifiable estimates in required goodwill impairment (2012) (0)
- A Perspective on the Canadian Accounting Standards Board Exposure Draft on GAAP for Private Enterprises (2009) (0)
- A Statistical Model of Earnings Estimation (2016) (0)
- Implications of Transaction Costs for the Post-Earnings Announcement Drift JEFFREY N G, ∗ TJOMME O. R USTICUS, † AND R ODRIGO S. V ERDI ‡ (2008) (0)
- The Question of IFRS Adoption (2012) (0)
- Author Meets Critics: 'Political Standards. Corporate Interest, Ideology, and Leadership in the Shaping of Accounting Rules for the Market Economy' By K. Ramanna (Chicago U Press, 2015) (2016) (0)
- Accounting and analytical support: stages and prospects of development in the Russian Federation (2019) (0)
- Finance and Accounting: Discussion (1976) (0)
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What Schools Are Affiliated With Ross L. Watts?
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