On the public citation graph

The Effect of R&D Capitalization on Managerial Effort and Investor Expectations

https://doi.org/10.2139/ssrn.7455859
0 signed · 47 inferred · view as graph

Inferred edges come from two machine sources: sweeps of open repository metadata (mostly SSRN and Zenodo), and a bulk OpenAlex citation snapshot. Every row below is labelled with the one it came from. Neither is a complete citation index — absence here is not evidence of absence.

Is this your work? Sign in with ORCID and put your name on the claims that are yours.
Claim with ORCID
Reference health. See whether every reference in this work resolves to a known work and none has been retracted — and get a dated CiteStamped badge you can embed.
See reference health

What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1007/s10683-014-9416-xopenalex-snapshot
A Penny for Your Thoughts: A Survey of Methods for Eliciting Beliefs
inferredcites →https://doi.org/10.1007/s11142-017-9399-xopenalex-snapshot
The positive externalities of IFRS R&D capitalization: enhanced voluntary disclosure
inferredcites →https://doi.org/10.1007/s11142-021-09631-7openalex-snapshot
Capitalization vs. expensing and the behavior of R&D expenditures
inferredcites →https://doi.org/10.1007/s11142-024-09868-yopenalex-snapshot
Does financial information presentation format matter? Evidence from Chinese firms’ reporting of research and development expense
inferredcites →https://doi.org/10.1007/s40881-020-00087-0openalex-snapshot
LIONESS Lab – A Free Web-Based Platform for Conducting Interactive Experiments Online
inferredcites →https://doi.org/10.1016/0165-4101(95)00410-6openalex-snapshot
The capitalization, amortization, and value-relevance of R&D
inferredcites →https://doi.org/10.1016/0167-7187(91)90058-sopenalex-snapshot
Executive incentives and the horizon problem
inferredcites →https://doi.org/10.1016/j.aos.2011.03.006openalex-snapshot
Causal reasoning in financial reporting and voluntary disclosure
inferredcites →https://doi.org/10.1016/j.jacceco.2005.01.002openalex-snapshot
The economic implications of corporate financial reporting
inferredcites →https://doi.org/10.1016/j.jacceco.2019.101237openalex-snapshot
Linked balance sheet presentation
inferredcites →https://doi.org/10.1016/j.jebo.2016.08.010openalex-snapshot
Experimental methods: Pay one or pay all
inferredcites →https://doi.org/10.1016/j.jebo.2021.06.032openalex-snapshot
Experimental methods: Eliciting beliefs
inferredcites →https://doi.org/10.1016/j.mar.2020.100691openalex-snapshot
Effects of superiors’ compensation structures on psychophysiological responses and real earnings management decisions of subordinate managers
inferredcites →https://doi.org/10.1016/s0361-3682(01)00052-6openalex-snapshot
The effects of monetary incentives on effort and task performance: theories, evidence, and a framework for research
inferredcites →https://doi.org/10.1023/a:1020764227390openalex-snapshot
Capitalization versus Expensing: Evidence on the Uncertainty of Future Earnings from Capital Expenditures versus R&D Outlays
inferredcites →https://doi.org/10.1037/0033-295x.102.2.331openalex-snapshot
When one cause casts doubt on another: A normative analysis of discounting in causal attribution.
inferredcites →https://doi.org/10.1080/00014788.2021.1938963openalex-snapshot
Accounting for intangible assets: suggested solutions
inferredcites →https://doi.org/10.1086/698136openalex-snapshot
Incentives in Experiments: A Theoretical Analysis
inferredcites →https://doi.org/10.1093/jleo/7.special_issue.24openalex-snapshot
Multitask Principal–Agent Analyses: Incentive Contracts, Asset Ownership, and Job Design
inferredcites →https://doi.org/10.1111/1475-679x.12109openalex-snapshot
A Real Effects Perspective to Accounting Measurement and Disclosure: Implications and Insights for Future Research
inferredcites →https://doi.org/10.1111/1911-3846.12306openalex-snapshot
Development Cost Capitalization During R&D Races
inferredcites →https://doi.org/10.1111/1911-3846.12479openalex-snapshot
Assets and Liabilities: When Do They Exist?
inferredcites →https://doi.org/10.1111/1911-3846.12508openalex-snapshot
Capitalization of In‐Process Research and Development under SFAS 141R and Information Asymmetry
inferredcites →https://doi.org/10.1111/1911-3846.12585openalex-snapshot
Moving the Conceptual Framework Forward: Accounting for Uncertainty
inferredcites →https://doi.org/10.1111/1911-3846.12780openalex-snapshot
Accounting for R&D: Evidence and Implications*
inferredcites →https://doi.org/10.1146/annurev-economics-080213-040927openalex-snapshot
Belief Elicitation in the Laboratory
inferredcites →https://doi.org/10.1257/jep.38.4.131openalex-snapshot
Evaluating Behavioral Incentive Compatibility: Insights from Experiments
inferredcites →https://doi.org/10.1287/mnsc.2019.3284openalex-snapshot
Judgments Based on Stocks and Flows: Different Presentations of the Same Data Can Lead to Opposing Inferences
inferredcites →https://doi.org/10.2307/1914185openalex-snapshot
Prospect Theory: An Analysis of Decision under Risk
inferredcites →https://doi.org/10.2307/2491306openalex-snapshot
Comprehensive Income Reporting and Analysts' Valuation Judgments
inferredcites →https://doi.org/10.2307/2491312openalex-snapshot
The Value Relevance of Intangibles: The Case of Software Capitalization
inferredcites →https://doi.org/10.2307/2491424openalex-snapshot
The Effect of Financial Statement Classification of Hybrid Financial Instruments on Financial Analysts' Stock Price Judgments
inferredcites →https://doi.org/10.2307/2937956openalex-snapshot
Loss Aversion in Riskless Choice: A Reference-Dependent Model
inferredcites →https://doi.org/10.2308/accr-50879openalex-snapshot
Impaired Judgment: The Effects of Asset Impairment Reversibility and Cognitive Dissonance on Future Investment
inferredcites →https://doi.org/10.2308/accr.2000.75.2.179openalex-snapshot
Effects of Comprehensive-Income Characteristics on Nonprofessional Investors' Judgments: The Role of Financial-Statement Presentation Format
inferredcites →https://doi.org/10.2308/accr.2001.76.4.561openalex-snapshot
Why Does Fixation Persist? Experimental Evidence on the Judgment Performance Effects of Expensing Intangibles
inferredcites →https://doi.org/10.2308/accr.2004.79.3.687openalex-snapshot
Does Search-Facilitating Technology Improve the Transparency of Financial Reporting?
inferredcites →https://doi.org/10.2308/accr.2010.85.2.671openalex-snapshot
R&D Capitalization and Reputation-Driven Real Earnings Management (Partially Retracted)
inferredcites →https://doi.org/10.2308/bria-51459openalex-snapshot
Experienced Executives' Views of the Effects of R&D Capitalization on Reputation-Driven Real Earnings Management: A Replication of Survey Data from Seybert (2010)
inferredcites →https://doi.org/10.2308/horizons-2024-143openalex-snapshot
Empirical Research on Capitalizing Intangible Assets Is Logically Incoherent
inferredcites →https://doi.org/10.2308/jmar.2007.19.1.25openalex-snapshot
The Role of Financial Incentives and Social Incentives in Multi-Task Settings
inferredcites →https://doi.org/10.2308/tar-2019-1001openalex-snapshot
Theory Testing and Process Evidence in Accounting Experiments
inferredcites →https://doi.org/10.2308/tar-902584openalex-snapshot
The influence of institutional investors in myopic R&D investment behavior.
inferredcites →https://doi.org/10.2308/tar-9412141436openalex-snapshot
Performance Measure Congruity and Diversity in Multi-Task Principal/Agent Relations.
inferredcites →https://doi.org/10.2308/tar-9603274120openalex-snapshot
A Test of the Extended Functional Fixation Hypothesis.
inferredcites →https://doi.org/10.2308/tar-9605070408openalex-snapshot
The Effect of Concern about Reported Income on Discretionary Spending Decisions: The Case of Research and Development.
inferredcites →https://doi.org/10.5465/amr.2001.4378028openalex-snapshot
Toward a Theory of Psychological Ownership in Organizations
Editorial review for independent work. ICSAC — the Institute for Complexity Science and Advanced Computing — runs a structured editorial panel for researchers publishing outside journals, and publishes on CiteStamp rails. Submission is free and goes through ORCID: icsacinstitute.org/submit.