Positive Accounting Theory

By Ross L. Watts, J. Zimmerman. 2006

2,547 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/6a10a6d8aaa3be4142f262aeb1495cc00d3e337b

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Citations in the corpus

Investor Protection and the Information Content of Annual Earnings Announcements: International Evidence (2007, unknown): “announcements, then we expect to observe an average abnormal return variance that is significantly greater than one (Watts and Zimmerman, 1986).”
Aggregate Quasi Rents and Auditor Independence: Evidence from Audit Firm Mergers in China (2011, unknown): “First, as Watts and Zimmerman (1986) point”
The economic value of regulated disclosure: Evidence from the banking sector (2006, background): “Note also that there is a large literature on the economic impacts of mandated changes in accounting standards (Watts and Zimmerman, 1986; Fields, et al., 2001), which, along with capital-markets research (see Kothari, 2001), and voluntary disclosure research (see, Cole, 2001), focuses on the…”
The Rise of Deferred Tax Assets in Japan: The Role of Deferred Tax Accounting in the Japanese Banking Crisis* (2008, background): “Overall, the evidence supports claims by economists that accounting helped to prolong the Japanese financial crisis by allowing regulators and politicians to mask the true extent of the banks’ economic problems, consistent with the economic consequences literature (Watts and Zimmerman, 1986; Holthau”
The digital transformation of external audit and its impact on corporate governance (2020, background): “External audit reduces the risk of publication of false information to shareholders and allows them to take accurate decisions based on reliable information (Watts and Zimmerman, 1986).”