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An Empirical Analysis of Capacity Costs

https://doi.org/10.2139/ssrn.2930238
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10/10 checkable references clean · checked 2026-08-28

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.

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The 10 checked references that resolve
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Employment protection legislation, adjustment costs and cross-country differences in cost behavior
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An empirical analysis of manufacturing overhead cost drivers
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Discretionary Disclosure in Financial Reporting: An Examination Comparing Internal Firm Data to Externally Reported Segment Data
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Estimating Aggregate Capital Stocks Using the Perpetual Inventory Method
resolves10.1111/1475-679x.00038
GAAP versus The Street: An Empirical Assessment of Two Alternative Definitions of Earnings
resolves10.1111/j.1911-3846.2010.01042.x
Drivers and Consequences of Short-Term Production Decisions: Evidence from the Auto Industry*
resolves10.1016/j.jacceco.2007.08.001
Is accruals quality a priced risk factor?
resolves10.1109/ee.1931.6429507
Electric arc welding in building constuction
resolves10.1520/d3938-96
Guide for Determining or Confirming Care Instructions for Apparel and Other Textile Products
The 22 references without a DOI — listed, not checked
no DOI — not checkedMeasuring the impact of product mix heterogeneity on manufacturing overhead cost
no DOI — not checkedMeasure costs right: Make the right decisions
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no DOI — not checkedActivity-based systems: Measuring the costs of resource usage
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no DOI — not checkedJob creation and destruction
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no DOI — not checked37 -Transportation Equipment (N=8,300) 23 -Apparel & Other Textile Products (N=7,100) 32 -Stone, Clay, & Glass Products (N=7,100) 24 -Lumber & Wood Products (N=6,600) * Annual cross-sectional means of capacity utilization
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no DOI — not checkedSee Appendix for variable definitions
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