TY  - BOOK
AU  - Watts Ross L
AU  -  Zimmerman Jerold L
TI  - Positive accounting theory
T2  - Prentice hall contemporary topies in accounting series
U1  - X:8F, M6 
PY  - 1986///
CY  - New Jersey 
PB  - Prentice Hall        
KW  - Budgating
ER  -