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Keywords: growth CAPX
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2019) 33 (4): 77–93.
Published: 01 December 2019
... for pursuing additional opportunities (growth CAPX [GCAPX]). Using a hand-collected sample of voluntary disclosures, we document that traditional estimates of disaggregated CAPX components, using currently required financial statement disclosures, are inadequate proxies for actual (disclosed) values of MCAPX...
