@book{136183,
	author = {Watts, Ross L. and Zimmerman, Jerold L.,},
	title = {Positive accounting theory /},
	publisher = {Prentice-Hall,},
	year = {c1986.},
	series = {Prentice-Hall contemporary topics in accounting series},
	address = {Englewood Cliffs, N.J. :},
	note = {Includes index.}
}