New Publication in The Accounting Review

The article “Burn It or Return It? The Effects of the Possibility to Return Budget Surplus and the Moderating Role of Uncertainty on Capital Budgeting” by Markus C. Arnold, Kai A. Bauch, and Florian Elsinger has been published in *The Accounting Review*. The article is available at doi.org/10.2308/TAR-2023-0727.