| Positive accounting theory RL Watts, JL Zimmerman Prentice-Hall Inc, 1986 | 15315* | 1986 |
| The investment opportunity set and corporate financing, dividend, and compensation policies CW Smith Jr, RL Watts Journal of financial Economics 32 (3), 263-292, 1992 | 5766 | 1992 |
| Towards a positive theory of the determination of accounting standards RL Watts, JL Zimmerman Accounting review, 112-134, 1978 | 5548 | 1978 |
| Conservatism in accounting part I: Explanations and implications RL Watts Accounting horizons 17 (3), 207-221, 2003 | 4721 | 2003 |
| The relevance of the value-relevance literature for financial accounting standard setting RW Holthausen, RL Watts Journal of accounting and economics 31 (1-3), 3-75, 2001 | 2991 | 2001 |
| Stock prices and top management changes JB Warner, RL Watts, KH Wruck Journal of financial Economics 20, 461-492, 1988 | 2481 | 1988 |
| The relation between earnings and cash flows PM Dechow, SP Kothari, RL Watts Journal of accounting and Economics 25 (2), 133-168, 1998 | 2463 | 1998 |
| Agency problems, auditing, and the theory of the firm: Some evidence RL Watts, JL Zimmerman The journal of law and Economics 26 (3), 613-633, 1983 | 2283 | 1983 |
| Estimation and empirical properties of a firm-year measure of accounting conservatism M Khan, RL Watts Journal of accounting and Economics 48 (2-3), 132-150, 2009 | 1819 | 2009 |
| The information role of conservatism R LaFond, RL Watts The accounting review 83 (2), 447-478, 2008 | 1787 | 2008 |
| Conservatism in accounting part II: Evidence and research opportunities RL Watts Accounting horizons 17 (4), 287-301, 2003 | 1571 | 2003 |
| A market-based evaluation of discretionary accrual models WR Guay, SP Kothari, RL Watts Journal of accounting research 34, 83-105, 1996 | 1454 | 1996 |
| The demand for and supply of accounting theories: The market for excuses RL Watts, JL Zimmerman Accounting review, 273-305, 1979 | 1346 | 1979 |
| The information content of dividends R Watts the Journal of Business 46 (2), 191-211, 1973 | 1137 | 1973 |
| Corporate financial statements, a product of the market and political processes RL Watts Australian journal of management 2 (1), 53-75, 1977 | 942 | 1977 |
| The determinants of corporate leverage and dividend policies MJ Barclay, CW Smith, RL Watts Journal of applied corporate finance 7 (4), 4-19, 1995 | 886 | 1995 |
| Lawsuits against auditors T Lys, RL Watts Journal of accounting research 32, 65-93, 1994 | 879 | 1994 |
| Voluntary corporate disclosure: The case of interim reporting RW Leftwich, RL Watts, JL Zimmerman Journal of accounting research, 50-77, 1981 | 865 | 1981 |
| Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting S Roychowdhury, RL Watts Journal of Accounting and Economics 44 (1-2), 2-31, 2007 | 838 | 2007 |
| Some time series properties of accounting income R Ball, R Watts The Journal of Finance 27 (3), 663-681, 1972 | 794 | 1972 |
J zimmermanprofessor of business University of RochesterVerified email at simon.rochester.edu
