The Incremental Information Content of Capital Expenditures.
研究资本支出是否提供了超出当前盈余的价值相关信息，并分析风险与增长因素，以及公司规模对资本支出预披露信息敏感性的影响。
Abstract Studies whether capital expenditures provide value relevant information which is incremental to that of current earnings. Value relevance of individual firm factors; Development of factors for risk and growth; Sensitivity of predisclosure information on capital expenditures to the firm's size.