"Some Additional Evidence on Survival Biases."

Ball, Ray and Ross L. Watts. Journal of Finance Vol. 34, No. 1 (1979): 197-206.

"Systematic ‘Abnormal’ Returns After Quarterly Earnings Announcements."

Watts, Ross L. Journal of Financial Economics Vol. 6, No. 2-3 (1978): 127-150.

"Towards a Positive Theory of the Determination of Accounting Standards."

Watts, Ross L. and Jerold L. Zimmerman. Accounting Review Vol. 53, No. 1 (1978): 112-134.

"Reply to Salamon and Smith."

Ball, Ray and Ross L. Watts. Journal of Finance (1977).

"The Implications of LIFO for Share Prices."

Watts, Ross L. and Peter Counihan. South African Chartered Accountant (1977).

"The Time Series of Annual Accounting Earnings."

Watts, Ross L. and Richard Leftwich. Journal of Accounting Research Vol. 15, No. 2 (1977): 253-271.