Concepedia

Capitalization Timing

Capitalization Timing is a financial accounting method that determines when costs are recorded as capitalized assets rather than expensed, distinguished by its focus on the temporal allocation of expenditures to align with the period of expected economic benefit.

8

Publications

1.3K

Citations

15

Authors

14

Institutions

Publications per year

2017–2026

1

Parents

Publications

8

Predisclosure Information, Firm Capitalization, and Security Price Behavior Around Earnings Announcements

Rowland K. Atiase · Journal of Accounting Research · 1985 · 1.1K citations

, , +14

Spatial and Temporal Capitalization Effects of Light Rail in Phoenix

Aaron Golub, Subhrajit Guhathakurta, Bharath Sollapuram · Journal of Planning Education and Research · 2012 · 101 citations

, , +17

Slow-moving capital and execution costs: Evidence from a major trading glitch

Vincent Bogousslavsky, Pierre Collin‐Dufresne, Mehmet Sağlam · Journal of Financial Economics · 2020 · 39 citations · Full text

, , +16

Investment timing and capital structure with loan guarantees

Hua Xiang, Zhaojun Yang · Finance research letters · 2015 · 29 citations

, , +16

Predisclosure Information, Firm Capitalization, and Earnings Information Transfers

Jerry Han, John J. Wild · Journal of Business Research · 2000 · 19 citations

, , +13

1–5 of 8

Authors

15

  1. ZY
    Zhaojun Yang

    Hunan University, China

    2 publications · 40 citations

    2

    h-index

  2. HX
    Hua Xiang

    Hunan University of Finance and Economics, China

    2 publications · 40 citations

    2

    h-index

  3. RE
    Robert E. Krainer

    University of Wisconsin–Madison, United States

    1 publications · 16 citations

    1

    h-index

  4. FB
    Fernando Batista

    Instituto de Engenharia de Sistemas e Computadores Investigação e Desenvolvimento, Portugal

    1 publications · 10 citations

    1

    h-index

  5. BS
    Bharath Sollapuram

    Arizona State University, United States

    1 publications · 101 citations

    1

    h-index

1–5 of 15

Institutions

14

  1. Hunan University of Finance and Economics

    Changsha, China

    2 h-index

    3 publications

    69 citations

  2. Hunan University

    Changsha, China

    1 h-index

    1 publications

    11 citations

  3. Instituto de Engenharia de Sistemas e Computadores Investigação e Desenvolvimento

    Lisbon, Portugal

    1 h-index

    3 publications

    30 citations

  4. University of Wisconsin–Madison

    Madison, United States

    1 h-index

    1 publications

    19 citations

  5. University of Cincinnati Medical Center

    Cincinnati, United States

    1 h-index

    1 publications

    39 citations

  6. Southern University of Science and Technology

    Shenzhen, China

    1 h-index

    1 publications

    11 citations

  7. Georgia Institute of Technology

    Atlanta, United States

    1 h-index

    1 publications

    101 citations

  8. Arizona State University

    Tempe, United States

    1 h-index

    2 publications

    202 citations

1–8 of 14

Venues

  1. Journal of Planning Education and Research

    JPER · 1 publications · 101 citations

    1

    h-index

  2. Journal of Business Research

    JBR · 1 publications · 19 citations

    1

    h-index

  3. Journal of Accounting Research

    JAR · 1 publications · 1.1K citations

    1

    h-index

  4. Finance research letters

    1 publications · 29 citations

    1

    h-index

  5. SSRN Electronic Journal

    Repository · 1 publications · 11 citations

    1

    h-index

1–5