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Reporting the cost of capacity

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  • Buchheit, Steve

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  • Buchheit, Steve, 2003. "Reporting the cost of capacity," Accounting, Organizations and Society, Elsevier, vol. 28(6), pages 549-565, August.
    • Handle: RePEc:eee:aosoci:v:28:y:2003:i:6:p:549-565
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    1. A. Michael Spence, 1977. "Entry, Capacity, Investment and Oligopolistic Pricing," Bell Journal of Economics, The RAND Corporation, vol. 8(2), pages 534-544, Autumn.
    2. Dixit, Avinash, 1980. "The Role of Investment in Entry-Deterrence," Economic Journal, Royal Economic Society, vol. 90(357), pages 95-106, March.
    3. Lipe, MG, 1998. "Discussion of comprehensive income reporting and analysts' valuation judgments," Journal of Accounting Research, Wiley Blackwell, vol. 36, pages 77-83.
    4. Avinash Dixit, 1979. "A Model of Duopoly Suggesting a Theory of Entry Barriers," Bell Journal of Economics, The RAND Corporation, vol. 10(1), pages 20-32, Spring.
    5. Friedman, La & Neumann, Br, 1980. "The Effects Of Opportunity Costs On Project Investment Decisions - A Replication And Extension," Journal of Accounting Research, Wiley Blackwell, vol. 18(2), pages 407-419.
    6. Kachelmeier, Steven J. & Granof, Michael H., 1993. "Depreciation and capital investment decisions: Experimental evidence in a governmental setting," Journal of Accounting and Public Policy, Elsevier, vol. 12(4), pages 291-323.
    7. Lawrence A. Ponemon, 1992. "Auditor underreporting of time and moral reasoning: An experimental lab study," Contemporary Accounting Research, John Wiley & Sons, vol. 9(1), pages 171-189, September.
    8. Banker, Rajiv D. & Datar, Srikant M. & Kekre, Sunder, 1988. "Relevant costs, congestion and stochasticity in production environments," Journal of Accounting and Economics, Elsevier, vol. 10(3), pages 171-197, July.
    9. Luft, Joan, 1994. "Bonus and penalty incentives contract choice by employees," Journal of Accounting and Economics, Elsevier, vol. 18(2), pages 181-206, September.
    10. Neumann, Br & Friedman, La, 1978. "Opportunity Costs - Further Evidence Through An Experimental Replication," Journal of Accounting Research, Wiley Blackwell, vol. 16(2), pages 400-410.
    11. Hoskin, Re, 1983. "Opportunity Cost And Behavior," Journal of Accounting Research, Wiley Blackwell, vol. 21(1), pages 78-95.
    12. Sanbonmatsu, David M. & Kardes, Frank R. & Posavac, Steven S. & Houghton, David C., 1997. "Contextual Influences on Judgment Based on Limited Information," Organizational Behavior and Human Decision Processes, Elsevier, vol. 69(3), pages 251-264, March.
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    Cited by:

    1. Snead, Kenneth & Stott, David & Garcia, Andy, 2010. "The causes of misapplied capacity related manufacturing costs and corresponding reporting implications: A conceptual perspective," Journal of Accounting Education, Elsevier, vol. 28(2), pages 85-102.
    2. Steve Buchheit, 2004. "Fixed Cost Magnitude, Fixed Cost Reporting Format, and Competitive Pricing Decisions: Some Experimental Evidence," Contemporary Accounting Research, John Wiley & Sons, vol. 21(1), pages 1-24, March.
    3. Maussen, Sophie & Cardinaels, Eddy & Hoozée, Sophie, 2024. "Costing system design and honesty in managerial reporting: An experimental examination of multi-agent budget and capacity reporting," Accounting, Organizations and Society, Elsevier, vol. 112(C).

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