| Positive accounting theory R Watts Prentice-Hall, 1986 | 16526* | 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 | 6000 | 1992 |
| Towards a positive theory of the determination of accounting standards RL Watts, JL Zimmerman Accounting review, 112-134, 1978 | 5923 | 1978 |
| Conservatism in accounting part I: Explanations and implications RL Watts Accounting horizons 17 (3), 207-221, 2003 | 5056 | 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 | 3156 | 2001 |
| The relation between earnings and cash flows PM Dechow, SP Kothari, RL Watts Journal of accounting and Economics 25 (2), 133-168, 1998 | 2602 | 1998 |
| Stock prices and top management changes JB Warner, RL Watts, KH Wruck Journal of financial Economics 20, 461-492, 1988 | 2545 | 1988 |
| 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 | 2448 | 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 | 2019 | 2009 |
| The information role of conservatism R LaFond, RL Watts The accounting review 83 (2), 447-478, 2008 | 1938 | 2008 |
| Conservatism in accounting-part II: evidence and research opportunities RL Watts Available at SSRN 438662, 2003 | 1651 | 2003 |
| A market-based evaluation of discretionary accrual models WR Guay, SP Kothari, RL Watts Journal of accounting research 34, 83-105, 1996 | 1522 | 1996 |
| The demand for and supply of accounting theories: the market for excuses. RL Watts, JL Zimmerman Accounting review 54 (2), 1979 | 1412 | 1979 |
| The information content of dividends RL Watts The University of Chicago, 1971 | 1167 | 1971 |
| Corporate financial statements, a product of the market and political processes RL Watts Australian journal of management 2 (1), 53-75, 1977 | 965 | 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 | 929 | 1995 |
| Lawsuits against auditors T Lys, RL Watts Journal of accounting research 32, 65-93, 1994 | 914 | 1994 |
| Voluntary corporate disclosure: The case of interim reporting RW Leftwich, RL Watts, JL Zimmerman Journal of accounting research, 50-77, 1981 | 891 | 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 | 882 | 2007 |
| Evidence on the use of unverifiable estimates in required goodwill impairment K Ramanna, RL Watts Review of accounting studies 17, 749-780, 2012 | 872 | 2012 |
J zimmermanprofessor of business University of RochesterVerified email at simon.rochester.edu
