资本化与费用化：来自资本支出与研发支出对未来收益不确定性的证据

Capitalization versus Expensing: Evidence on the Uncertainty of Future Earnings from Capital Expenditures versus R&D Outlays

• S.P. Kothari · 麻省理工学院
• Ted E. Laguerre
• Andrew J. Leone · 罗切斯特大学