@misc{GARCHRecord0046,
  title = {{AI Investment Is not an Accounting Variable: Evidence from Hyperscaler Disclosures}},
  author = {Yang, Fuli},
  year = {2026},
  url = {https://papers.ssrn.com/sol3/papers.cfm?abstract_id=7251624},
  howpublished = {SSRN}
}