Accounting and Economics

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The Market Value of R&D, Patents and Trademarks (2011, unknown): “Investments in R&D are normally not capitalized in the balance sheets of companies (Ross, 1983).”
Corporate Governance, Accounting Outcomes, and Organizational Performance (2007, background): “(2003), but the recent work by Cremers and Nair (2005) and Core et al.”
Does Corporate Social Responsibility (CSR) Create Shareholder Value? Evidence from the Indian Companies Act 2013 (2017, unknown): “(2003), Margolis and Walsh (2003), Margolis, Elfenbein, and Walsh (2009) and Kitzmueller and Shimshack (2012). merely signal future profits, as opposed to causing them.”
Squaring venture capital valuations with reality (2020, unknown): “Ewens (2009) and Korteweg and Sorensen (2010) use fuller selection models and get volatility estimates between 0.”
Capital versus Performance Covenants in Debt Contracts (2012, unknown): “Covenants can further alleviate " hold up " problems associated with short-term debt (Sharpe 1990; Rajan 1992), improve lenders' incentives to monitor the loan (Rajan and Winton 1995), and provide a valuable option to renegotiate a contract following an adverse event (Berlin and Mester 1992).”