Reference health
Capitalization versus Expensing: Evidence on the Uncertainty of Future Earnings from Capital Expenditures versus R&D Outlays
23/23 checkable references clean · checked 2026-07-25
Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.
19 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.
The 23 checked references that resolve
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FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY
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Heteroskedasticity and Autocorrelation Consistent Covariance Matrix Estimation
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How Advertising Affects Sales: Meta-Analysis of Econometric Results
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The relationship between return and market value of common stocks
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THE DETERMINANTS OF CORPORATE LEVERAGE AND DIVIDEND POLICIES
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Bankruptcy classification errors in the 1980s: An empirical analysis of Altman's and Ohlson's models
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Econometric Measurement of the Duration of Advertising Effect on Sales
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An analysis of intertemporal and cross-sectional determinants of earnings response coefficients
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Accounting for Research and Development Costs: The Impact on Research and Development Expenditures
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Cross-sectional variation in the stock market response to accounting earnings announcements
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The Impact of SFAS No. 2 on Firm Expenditures on Research and Development: Replications and Extensions
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Amortization Policy for Advertising and Research and Development Expenditures
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The Economic Effects of Involuntary Uniformity in the Financial Reporting of R&D Expenditures
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The capitalization, amortization, and value-relevance of R&D
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How T.V. Advertising Works: A Meta-Analysis of 389 Real World Split Cable T.V. Advertising Experiments
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A Simple, Positive Semi-Definite, Heteroskedasticity and Autocorrelation Consistent Covariance Matrix
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Testing static tradeoff against pecking order models of capital structure1This paper has benefited from comments by seminar participants at Boston College, Boston Unsiversity, Dartmouth College, Massachusetts Institute of Technology, University of Massachusetts, Ohio State University, University of California at Los Angeles and the NBER, especially Eugene Fama and Robert Gertner. The usual disclaimers apply. Funding from MIT and the Tuck School at Dartmouth College is gratefuly acknowledged. We also thank two reviewers, Richard S. Ruback and Clifford W. Smith, Jr., for helpful comments.1
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COMPETITIVE DECLINE AND CORPORATE RESTRUCTURING: IS A MYOPIC STOCK MARKET To BLAME?
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no DOI — not checkedAssociation for Investment Management and Research. (1993). "Financial Reporting in the 1990s and Beyond." Ball, R. (1980). "Discussion of Accounting for Research and Development Costs: The Impact on Research and Development Expenditures." Journal of Accounting Research 18, 17-37.
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no DOI — not checkedFinancial Accounting Standards Board. (1974). Statement of Financial Accounting Standard No. 2: Accounting for Research and Development Costs. Stanford, Conn.: FASB.
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