References

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• 1995Valuation and Clean Surplus Accounting for Operating and Financial Activities*2,224 cited
• 1996The capitalization, amortization, and value-relevance of R&D1,947 cited
• 2002Capitalization versus Expensing: Evidence on the Uncertainty of Future Earnings from Capital Expenditures versus R&D Outlays792 cited
• 1990Corporate research and development expenditures and share value649 cited
• 1993The stock market's valuation of R&D investment during the 1980's540 cited
• 1994The Accounting Based Valuation of Corporate R&D512 cited
• 1996Uncertainty Resolution and the Theory of Depreciation Measurement459 cited
• 2014Contemporary Accounting Research410 cited
• 1999Implementing Residual Income Valuation With Linear Information Dynamics307 cited
• 1982Intangible Capital Aspects of Advertising and R & D Expenditures274 cited
• 1999Penetrating the Book‐to‐Market Black Box: The R&D Effect253 cited
• 1988COMPETITIVE DECLINE AND CORPORATE RESTRUCTURING: IS A MYOPIC STOCK MARKET To BLAME?162 cited
• 1999Capitalization Versus Expensing: Evidence on the Uncertainty of Future Earnings from Current Investments in Pp&E Versus R&D140 cited
• 1969