What is he best known for?
The fields of study he is best known for:
- Finance
- Accounting
- Financial statement
Ross L. Watts focuses on Accounting, Conservatism, Econometrics, Positive accounting and Accounting conservatism.
Ross L. Watts does research in Accounting, focusing on Audit specifically.
His Audit study incorporates themes from Theory of the firm and Earnings management.
His work deals with themes such as Earnings and Financial economics, which intersect with Econometrics.
Ross L. Watts works mostly in the field of Positive accounting, limiting it down to concerns involving National accounts and, occasionally, Endogeneity and Fund accounting.
His research in Investment tackles topics such as Financial system which are related to areas like Monetary economics.
His most cited work include:
- Positive Accounting Theory (3980 citations)
- The investment opportunity set and corporate financing, dividend, and compensation policies☆ (2896 citations)
- Conservatism in Accounting Part I: Explanations and Implications (1616 citations)
What are the main themes of his work throughout his whole career to date?
Accounting, Financial accounting, Earnings, Positive accounting and Audit are his primary areas of study.
His Accounting research includes elements of Corporate governance and Capital market.
His work in the fields of Comparison of management accounting and financial accounting overlaps with other areas such as Relevance.
His research in the fields of Accrual overlaps with other disciplines such as Empirical research.
Ross L. Watts has included themes like Fund accounting, Accounting research and National accounts in his Positive accounting study.
In the field of Audit, his study on Walk-through test and Auditor's report overlaps with subjects such as Agency.
He most often published in these fields:
- Accounting (58.10%)
- Financial accounting (20.00%)
- Earnings (15.24%)
What were the highlights of his more recent work (between 2004-2016)?
- Accounting (58.10%)
- Financial accounting (20.00%)
- Accounting standard (12.38%)
In recent papers he was focusing on the following fields of study:
Ross L. Watts spends much of his time researching Accounting, Financial accounting, Accounting standard, Mark-to-market accounting and Corporate governance.
His study in the field of Audit, Accounting information system and Positive accounting is also linked to topics like Conceptual framework.
The Positive accounting study which covers Management accounting that intersects with Public economics and Throughput accounting.
His work on Revenue recognition as part of general Financial accounting research is frequently linked to Contract price, bridging the gap between disciplines.
His studies deal with areas such as Financial crisis, Cost accounting, Ex-ante and Monetary economics as well as Mark-to-market accounting.
Ross L. Watts interconnects Dividend and Dividend policy in the investigation of issues within Monetary economics.
Between 2004 and 2016, his most popular works were:
- Towards A Positive Theory of the Determination of Accounting Standards (1409 citations)
- Positive Accounting Theory: A Ten Year Perspective (1211 citations)
- Estimation and empirical properties of a firm-year measure of accounting conservatism (609 citations)
In his most recent research, the most cited papers focused on:
- Finance
- Accounting
- Psychology
His primary areas of investigation include Conservatism, Econometrics, Information asymmetry, Earnings and Corporate governance.
When carried out as part of a general Conservatism research project, his work on Accounting conservatism is frequently linked to work in Earnings management, Monetary economics and Incentive, therefore connecting diverse disciplines of study.
His work carried out in the field of Monetary economics brings together such families of science as Dividend and Dividend policy.
His study in the field of Accrual also crosses realms of Accounts payable.
The concepts of his Corporate governance study are interwoven with issues in Accounting and Capital market.
His Accounting study frequently links to other fields, such as Public economics.
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