"Corporate Financial Statements, A Product of the Market and Political Processes."

Watts, Ross L. Australian Journal of Management Vol. 2, No. 1 (1977): 53-75.

"Comments on The Capital Market, the Market for Information, and External Accounting."

Watts, Ross L. Journal of Finance Vol. 31, No. 2 (1976).

"Income Variations and Balance Sheet Compositions."

Ball, Ray, Baruch Lev and Ross L. Watts. Journal of Accounting Research Vol. 14, No. 1 (1976): 1-9.

"Comments of The Impact of Dividend and Earnings Announcements: A Reconciliation."

Watts, Ross L. Journal of Business Vol. 49, No. 1 (1976): 97-106.

"Comments on On the Informational Content of Dividends."

Watts, Ross L. Journal of Business Vol. 49, No. 1 (1976): 81-85.

"The Information Content of Dividends."

Watts, Ross L. C.F.A. Digest, April 1974.