Reference health
Attributes of Earnings Adjusted for Intangibles Capitalization
35/35 checkable references clean · checked 2026-08-27
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.
10 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 35 checked references that resolve
resolves10.1111/1475-679X.12507
By What Criteria Do We Evaluate Accounting? Some Thoughts on Economic Welfare and the Archival Literature
resolves10.1016/S0165-4101(97)00015-3
Changes in the value-relevance of earnings and book values over the past forty years
resolves10.1016/0165-4101(94)90016-7
Accounting earnings and cash flows as measures of firm performance
resolves10.1016/j.jacceco.2010.09.001
Understanding earnings quality: A review of the proxies, their determinants and their consequences
resolves10.2308/accr.2008.83.6.1425
Matching and the Changing Properties of Accounting Earnings over the Last 40 Years
resolves10.1287/mnsc.2017.2769
Should Intangible Investments Be Reported Separately or Commingled with Operating Expenses? New Evidence
resolves10.1016/S0165-4101(00)00024-0
The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?
resolves10.1111/1475-679X.12414
Intangible Investments, Scaling, and the Trend in the Accrual–Cash Flow Association
resolves10.1007/s11142-023-09799-0
All losses are not alike: Real versus accounting-driven reported losses
resolves10.1111/1475-679X.00067
R&D Accounting and the Tradeoff Between Relevance and Objectivity
resolves10.1023/A:1020764227390
Capitalization versus Expensing: Evidence on the Uncertainty of Future Earnings from Capital Expenditures versus R&D Outlays
resolves10.1016/0165-4101(95)00410-6
The capitalization, amortization, and value-relevance of R&D
resolves10.1111/0022-1082.00192
The Delisting Bias in CRSP's Nasdaq Data and Its Implications for the Size Effect
resolves10.1080/00014788.2008.9663332
Accounting for intangibles – a critical review of policy recommendations
The 10 references without a DOI — listed, not checked
no DOI — not checkedMeasuring intangible capital with market prices
no DOI — not checkedThe cross section of expected stock returns
no DOI — not checkedref17
no DOI — not checkedValue of internally generated intangible capital
no DOI — not checkedAn intangibles-adjusted profitability factor
no DOI — not checkedref29
no DOI — not checkedref34
no DOI — not checkedref36
no DOI — not checkedInvestor perspectives: Intangible assets-Before recognition, improved disclosures and disaggregation are needed
no DOI — not checkedref44
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or importance of the work itself, and nothing about references deposited without a DOI.
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