Aboody, D., and B. Lev. (1998). The value-relevance of intangible: The case of software capitalization. Journal of Accounting Research, 36 (3), 161-191.
Ahmed, K., and H. Falk. (2006). The value relevance of management’s research and development reporting choice: Evidence from Australia. Journal of Accounting and Public Policy, 25 (3), 231-264.
Baber, W. R., P. M. Fairfield, and J. A. Haggard. (1991). The effect of concern about reported income on discretionary spending decisions: The case of research and development. The Accounting Review, 66 (4), 818-829.
Ballester, M., Garcia-Ayuso, M, and Livnat, J. (2003). The economic value of the R&D intangible asset. European Accounting Review, 12 (4), 605-633.
Bendheim, C. L., S. A. Waddock and S. B. Graves. (1998). Determining Best Practice in Corporate-Stakeholder Relations Using Data Envelopment Analysis. Business and Society, 37 (3), 306-339.
Bhagat, S., and I. Welch. (1995). Corporate Research & Development Investments International Comparisons. Journal of Accounting and Economics, 19, 443-470.
Biddle, G., and G. Hilary. (2006). Accounting quality and firm-level capital investment. The Accounting Review, 81 (5), 963-982.
Biddle, G., G. Hilary, and R. S. Verdi. (2009). How does financial reporting quality relate to investments efficiency? Journal of Accounting and Economics, 48 (2-3), 112-131.
Blanchard, O., F. Lopez-de-Silanez, and A. Shleifer. (1994). What do firms do with cash windfalls? Journal of Financial Economics, 36 (3), 337-360.
Bottazzi, G., Dosia, G., Lippi, M., Pammolli, F. and Riccaboni, M., (2001). Innovation and corporate growth in the evolution of the drug industry. International journal of industrial organization, 19, 1161-1187.
Bushee, B. (1998). The influence of institutional investors on myopic R & D investment behavior. The Accounting Review, 73 (3), 305-333.
Carroll, A. B. (1999). Corporate social responsibility: evolution of a definitional construct. Business & Society, 38 (3), 268.
Cazavan-Jeny, A., and T. Jeanjean. (2006). The negative impact of R & D capitalization: A value relevance approach. European Accounting Review, 15 (1), 37-61.
Cazavan-Jeny, A., Jeanjean, T., and Joos, P. (2010). Accounting choice and future performance: The case of R&D accounting in France. Journal of Accounting and Public Policy, 30, 145-165.
Chambers, D., R. Jennings and R. B. Thompson II. (2002). Excess Returns to R&D-Intensive Firms. Review of Accounting Studies, 7, 133-158.
Chan, H. W. H., R. W. Faff, P. Gharghori, and Y. K. Ho. (2007). The relation between R&D intensity and future market returns: Does expensing versus capitalization matter? Review of Quantitative Finance and Accounting, 29 (1), 25-51.
Chan, L. K. C., J. Lakonishok, and T. Sougiannis. (2001). The stock market valuation of research and development expenditures. Journal of Finance, 56 (6), 2431-2456.
Chan, S. H., Martin, J. D., & Kensinger, J. W. (1990). Corporate research and development expenditures and share value. Journal of Financial Economics, 26 (2), 255-276.
Chen, L., B. Srinidhi, A. Tsang, and W. Yu. (2012). How do auditors respond to corporate social responsibility performance? In Auditing Section Midyear Meeting. Sanannah, GA: American Accounting Association.
Chih, H., C. Shen, and F. Kang. (2008). Corporate social responsibility, investor protection, and earnings management: Some international evidence. Journal of Business Ethics, 79 (1-2), 179-198.
Chung, K. H., P. Wright, and B. Kedia. (2003). Corporate governance and market valuation of capital and R&D investments. Review of Financial Economics, 12 (2), 161-172.
Ciftci, M. (2010). Accounting Choice and Earnings Quality: The Case of Software Development. European Accounting Review, 19 (3), 429-459.
Ciftci, M., & Cready, W. M. (2011). Scale effects of R&D as reflected in earnings and returns. Journal of Accounting and Economics.
Cooper, J. C , and F. H . Selto. (1991). An experimental examination of the effects of SFAS No. 2 on R&D investment decisions. Accounting, Organizations and Society, 16 (3), 227-242.
Dechow,P.,Kothari,S.P.,Watts,R.L.,(1998).The relation between earnings and cash flows. Journal of Accounting and Economics, 25, 133-168.
Dechow, P., and I. Dichev. (2002). The quality of accruals and earnings: The role of accrual estimation error. The Accounting Review, 77 (4), 35-59.
Donaldson, T., and T. Dunfee. (1994). Toward a unified conception of business ethics: Integrative social contracts theory. The Academy of Management Review, 19 (2), 252-284.
Donaldson, T., and L. Preston. (1995). The stakeholder theory of the corporation: Concepts, evidence, and implications. The Academy of Management Review, 20 (1), 65-91.
Eberhart, A., W. Maxwell, and A. Siddique. (2008). A reexamination of the tradeoff between the future benefit and riskiness of R&D increases. Journal of Accounting Research, 46 (1), 27-52.
Friedman, M. (1970). The social responsibility of business is to increase its profits. New York Times, September 13, 122-126.
Galema, R., A. Plantinga, and B. Scholtens. (2008). The stocks at stake: Return and risk in socially responsible investment. Jounnal of Banking & Finace, 32 (12), 2646-2654.
Garriga, E., and D. Mele´. (2004). Corporate social responsibility theories: Mapping the territory. Journal of Business Ethics, 53 (1-2), 51-71.
Grabowski, H. and Vernon, J., (2000). The determinants in pharmaceutical research and development expenditures. Journal of evolutionary economics, 10, 201-215.
Hall, B., (2002). The financing of research and development. Oxford review of economic policy, 18, 35-51.
Hartman, L., R. Rubin, and K. Dhanda. (2007). The Communication of Corporate Social Responsibility: United states and European Union Multinational Corporations. Journal of Business Ethics, 74 (4), 373-389.
Hong, Y. and Anderson, L., (2011). The Relationship Between Corporate Social Responsibility and Earnings Management: An Exploratory Study. Journal of Business Ethics 104, 461-471.
Hovakimian, A., and G. Hovakimian. (2009). Cash Flow Sensitivity of Investment. European Financial Management, 15 (1), 47-65.
Hubbard, R., (1998). Capital market imperfections and investment. Journal of economic literature, 26, 193-225.
Ioannou, I. & Serafeim, G. (2010). The Impact of Corporate Social Responsibility on Investment Recommendations. Working paper, London Business School.
Jones, T. (1995). Instrumental stakeholder theory: A synthesis of ethics and economics. The Academy of Management Review, 20 (2), 404-437.
Kim, Y., M. S. Park, and B. Wier. (2012). Is earnings quality associated with corporate social responsibility? The Accounting Review, 87 (3), 761-796.
Landry, S., and A. Callimaci. (2003). The effects of management incentives and cross-listing status on the accounting treatment of R & D spending. Journal of International Accounting, Auditing & Taxation, 12, 131-152.
Lev, B., and T. Sougiannis. (1996).The capitalization, amortization and value-relevance of R&D. Journal of Accounting and Economics, 21, 107-138.
Lev, B., and P. Zarowin. (1999). The boundaries of financial reporting and how to extend them. Journal of Accounting Research, 37 (2), 353-385.
Liu,M.,Wysocki,P.,(2007). Cross-sectional determinants of information quality proxies and cost of capital measures. Working Paper, MIT.
Mackey, A., T. Mackey, and J. Barney. (2007). Corporate social responsibility and firm performance: Investor preferences and corporate strategies. The Academy of Management Review, 32 (3), 817-835.
Mahlich, J. and Roediger–Schluga, T., (2006). The determinants of pharmaceutical R&D expenditures: evidence from Japan. Review of industrial organization, 28, 145-164.
Markarian, G., L. Pozza, and A. Prencipe. (2008). Capitalization of R&D costs and earnings management: Evidence from Italian listed companies. The International Journal of Accounting, 43 (3), 246-267.
Matten, D., A. Crane and W. Chapple. (2003). Behind the Mask: Revealing the True Face of Corporate Citizenship. Journal of Business Ethics, 45 (1–2), 109-120.
McWilliams, A., and D. Siegel. (2001). Corporate social responsibility: A theory of the firm perspective. The Academy of Management Review, 27 (1), 117-127.
McWilliams, A., D. Siegel, and P. Wright. (2006). Guest editors’ introduction corporate social responsibility: Strategic implications. Journal of Management Studies, 43 (1), 1-18.
Mohd, E. (2005) Accounting for software development costs and information asymmetry, The Accounting Review, 80, 1211-1231.
Nelson, M. W., J. A. Elliott, and R. L. Tarpley. (2003). How are earnings managed? Examples from auditors. Accounting Horizons, 2003, 17-35.
Nguyen, P., Nivoix, S., & Noma, M. (2010). The valuation of R&D expenditures in Japan. Accounting & Finance, 50 (4), 899-920.
Nguyen, P., & Nivoix, S. (2012). Characteristics of R&D expenditures in Japan's pharmaceutical industry. Asia Pacific Business Review, 18 (2), 225-240.
Opler,T.,Pinkowitz,L.,Stulz,R.,Williamson,R.(1999).The determinants and implications of corporate cash holdings. Journal of Financial Economics, 52, 3-46.
Osma, B. G., & Young, S. (2009). R&D expenditure and earnings targets. European Accounting Review, 18 (1), 7-32.
Oswald, D. R., and P. Zarowin. (2004). Capitalization vs Expensing of R&D and Earnings Management Working paper, London Business School.
Oswald, D. R., and P. Zarowin. (2007). Capitalization vs. expensing of R&D and earnings management. European Accounting Review, 16 (4), 703-726.
Oswald, D. R. (2008). The determinants and value relevance of the choice of accounting for research and development expenditures in the United Kingdom. Journal of Business Finance and Accounting, 35 (1), 1-24.
Perry, S. E. and Grinaker, R. (1994). Earnings expectations and discretionary research and development spending, Accounting Horizons, 8 (4), 43-51.
Phillips, R., E. Freeman, and A. Wicks. (2003). What stakeholder theory is not. Business Ethics Quarterly, 13 (4), 479-502.
Scherer, F., Harhoff, D., and Kukies, J., (2000). Uncertainty and the size distribution of rewards from innovation. Journal of evolutionary economics, 10, 175-200.
Seybert, N. (2009). Behavioral Studies of the Effects of Regulation on Earnings Management and Accounting Choice. Accounting, Organizations and Institutions: Essays for Anthony Hopwood. Oxford, U K : Oxford University Press.
Seybert, N. (2010). R&D Capitalization and Reputation-Driven Real Earnings Management. The Accounting Review, 85 (2), 671-693.
Thi, T. D., H. Kang, and W. Schultze. 2009. Discretionary capitalization of R&D—The trade-off between earnings management and signaling. Conference paper, AAA 2009 mid-year International accounting section (IAS) meeting paper.
Torugsa, N. A., W. O’Donohue, and R. Hecker. 2012. Capabilities, Proactive CSR and Financial Performance in SMEs: Empirical Evidence from an Australian Manufacturing Industry Sector. Journal Business Ethics, 109, 483-500.
Waddock, S., and S. Graves. (1997). The corporate social performance—Financial performance link. Strategic Management Journal, 18 (4), 303-319.
Wang, S., and J. D'Souza. (2007). Earnings management: The effect of accounting flexibility on R&D investment choices. Working paper, Cornell University.
Zang, A. (2008). Evidence on the tradeoff between real manipulation and accrual manipulation. Working paper, University of Rochester.