Cita APA (7th ed.)

WATTS, R. L., & ZIMMERMAN, J. L. (1986). Positive accounting theory. Prentice-Hall International.

Cita Chicago (17th ed.)

WATTS, Ross L., i Jerold L. ZIMMERMAN. Positive Accounting Theory. Englewood Cliffs: Prentice-Hall International, 1986.

Cita MLA (9th ed.)

WATTS, Ross L., i Jerold L. ZIMMERMAN. Positive Accounting Theory. Prentice-Hall International, 1986.