Sander, P., Kõomägi, M., Värv, H., Madissoo, K. and Kantšukov, M. (2026) “Empirical Evidence on the Discrepancy Between Capital Budgeting Theory and Practice: A Survey of Estonian Enterprises”, Estonian Discussions on Economic Policy, 33(1-2), pp. 250–273. doi: 10.15157/tpep.v33i1-2.27283.