1. Accounting Standards Committee, (1975), Exposure Draft 14 - Accounting for Research and Development.
2. Accounting Standards Committee, (1976), Exposure Draft 17 – Accounting for Research and Development – Revised.
3. Accounting Standards Committee, (1989), Statement of Standard Accounting Practice No. 13 – Accounting for Research and Development Expenditures.
4. Baber, William, Patricia Fairfield, and James Haggard. (1991). The effect of concern about reported income on discretionary spending decisions: The case of research and development. The Accounting Review 66: 818–829.
5. Badertscher, Brad, Nemit Shroff, and Hal White. (2013). Externalities of public firms: Evidence from private firms’ investment decisions. Journal of Financial Economics 109: 682–706.