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Watts Ross L.

Обновлено: 09-12-2010
Образование бакалавр: Accounting [University of Newcastle, Australia, 1966]
магистр: Finance [University of Chicago, 1968]
PhD: Economics, Finance and Accounting [University of Chicago, 1971]
Место работы William E. Simon Graduate School of Business Administration / William H. Meckling Professor of Business Administration

Профессиональные интересы:
Accounting and finance

Публикации:

Books

  • Positive Accounting Theory, with Jerold L. Zimmerman (Englewood Cliffs, N.J.: Prentice-Hall, Inc., 1986).

Full-length Academic Articles

  • "The Relation Between Earnings and Cash Flows," with Patricia Dechow and S.P. Kothari, Journal of Accounting & Economics 26, 1998.
  • "Implications of Contracting for Financial Accounting Research," Asia-Pacific Journal of Accounting 5, June, 1998
  • "A Market-Based Evaluation of Discretionary Accrual Models," Journal of Accounting Research 35 (Supplement), 1996.
  • "Positive Research in Accounting," in S. Jones, C. Romano and J. Ratnatunga (eds.), The Foundations of Modern Financial Accounting Thought, Harcourt Brace, Australia, 1995.
  • "Lawsuits Against Auditors," with Thomas Lys, Journal of Accounting Research 32 (Supplement), 1994.
  • "Economic Determinants of the Relation Between Earnings Changes and Stock Returns," with Ray Ball and S. P. Kothari, Accounting Review, July, 1993.
  • "The Investment Opportunity Set and Corporate Financing, Dividend and Compensation Policies," with Cliff Smith, Journal of Financial Economics, December, 1992.
  • "Accounting Choice Theory and Market-based Research in Accounting," British Accounting Review, October, 1992.
  • "Positive Accounting Theory: A Ten Year Perspective," with Jerold L. Zimmerman, Accounting Review, January, 1990.
  • "Government Regulation and Accounting Research," with Jerold L. Zimmerman, in R.Meiners and R. Amacher (eds.), Federal Support of Higher Education: The Growing Challenge to Intellectual Freedom, Paragon House, New York, 1989.
  • "Auditor Liability and Information Disclosure," with S.P. Kothari, Tom Lys and Cliff Smith, Journal of Accounting, Auditing and Finance, Fall, 1988.
  • "Stock Prices and Top Management Changes," with Jerry Warner and Karen Wruck, Journal of Financial Economics, January/March, 1988.
  • "Agency Theory Research in Accounting," in P. Griffin (ed.), Usefulness to Investors and Creditors of Information Provided by Financial Reporting , second edition, Financial Accounting Standards Board, Stamford, Connecticut, 1987.
  • "The U.S. Standard-Setting Experience and Its Australian Implications", in Conference Proceedings, Department of Accounting and Finance, Monash University, Australia, 1985.
  • "Agency Problems, Auditing and the Theory of the Firm: Some Evidence", with Jerold L. Zimmerman, Journal of Law and Economics, October, 1983.
  • "The Evolution of Economics-Based Empirical Research in Accounting," in Emanuel Saxe Distinguished Lecture (New York: Baruch College, 1983). Excerpted in: Accounting History 2, number 1, 1990, 1-15.
  • "Incentive and Tax Effects of Executive Compensation Plans", with Clifford Smith, Australian Journal of Management, December, 1982.
  • "The Political Economics of the Determination of Accounting Standards," in R. Hoyt (ed.), The Relationship of Accounting Theory to the Standard Setting Process, Faculte des Sciences de L'Administration, Universite Laval, 1981.
  • "Voluntary Corporate Disclosure: The Case of Interim Reporting", with Richard Leftwich and Jerold L. Zimmerman, Supplement to Volume 19, Journal of Accounting Research, 1981. Reprinted in: R. Ball and C. Smith (eds.), The Economics of Accounting Policy Choice, McGraw-Hill, New York, NY, 1992.
  • "On the Irrelevance of Replacement Cost Disclosures for Security Prices", with Jerold L. Zimmerman, Journal of Accounting and Economics, August, 1980.
  • "Can Optimal Accounting Information Be Determined by Regulation?", Chapter 9 in J. Buckley and J.F. Weston (eds.), Regulation and the Accounting Profession: An Exploration of the Issues, Lifetime Learning Press, Belmont, CA, 1980.
  • "Accounting vs. Economic Models: What is the True Measure of Corporate and Investor Performance?", A. Woolery (ed.), Transcript of the Money Market Symposium, Monograph #79-1, Lincoln Institute of Land Policy, Cambridge, MA, 1979.
  • "Some Additional Evidence on Survival Biases", with Ray Ball, Journal of Finance, March 1979.
  • "The Demand for and Supply of Accounting Theories, The Market for Excuses", with Jerold L. Zimmerman, Accounting Review, April, 1979; Abstracted in the C.F.A. Digest, Summer, 1979. Reprinted in: R. Ball and C. Smith (eds.), The Economics of Accounting Policy Choice, McGraw-Hill, New York, NY, 1992; R. Bloom and P. Elgers (eds.), Accounting Theory & Policy, A Reader, second edition, Harcourt Brace Jovanovich, San Diego Ca, 1987; and R. Mattesich, Modern Accounting Research: History, Survey, and Guide, The Canadian Certified General Accountants Research Foundation, Vancouver, BC, Canada, 1984.
  • "Systematic 'Abnormal' Returns After Quarterly Earnings Announcements", Journal of Financial Economics, June/September, 1978.
  • "Towards a Positive Theory of the Determination of Accounting Standards", with Jerold L. Zimmerman, Accounting Review, January, 1978; Reprinted in: R. Ball and C. Smith (eds.), The Economics of Accounting Policy Choice, McGraw-Hill, New York, NY, 1992; L. Brown (ed.) The Modern Theory of Financial Reporting, Business Publications Inc., Plano, Texas, 1987; and R. Mattesich, Modern Accounting Research: History, Survey, and Guide, The Canadian Certified General Accountants Research Foundation, Vancouver, BC, Canada, 1984. S. Zeff and T. Keller (eds.), Financial Accounting Theory, third edition, McGraw-Hill, New York, 1985.
  • "The Time Series of Annual Accounting Earnings", with Richard Leftwich, Journal of Accounting Research, April, 1977.
  • "Corporate Financial Statements, A Product of the Market and Political Processes", Australian Journal of Management, April, 1977. Reprinted in: R. Ball and C. Smith (eds.), The Economics of Accounting Policy Choice, McGraw-Hill, New York, NY, 1992.
  • "Income Variations and Balance Sheet Compositions", with Ray Ball and Baruch Lev, Journal of Accounting Research, Spring, 1976.
  • "The Information Content of Dividends", Journal of Business, April, 1973; Abstracted in the C.F.A. Digest, Spring, 1973.
  • "Some Time Series Properties of Accounting Income", with Ray Ball, Journal of Finance, June, 1972; Abstracted in the C.F.A. Digest, Spring 1973.
  • "Using Time Series Models to Assess the Significance of Accounting Changes", with Nicholas Dopuch, Journal of Accounting Research, Spring, 1972.



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E-mail WATTS@simon.rochester.edu
Телефон 585-275-4278
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Адрес 3-160F Carol Simon Hall

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Дополнительная информация:
Текущие исследования:
  • "Quarterly earnings, cash flows and accruals" with Gans Narayanamoorthy
  • "Corporate Governance and the Earnings/Price Relation for Listed Chinese Firms" with Judy Tsui.

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