Zobrazeno 1 - 10
of 90
pro vyhledávání: '"Tami Dinh"'
Publikováno v:
Accounting in Europe. 20:1-29
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1b4f335a86056f094973062b396c711e
https://doi.org/10.1080/17449480.2022.2149345
https://doi.org/10.1080/17449480.2022.2149345
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a4ec8b13f53d04a7a92810510711d234
https://doi.org/10.2139/ssrn.4419454
https://doi.org/10.2139/ssrn.4419454
Autor:
Barbara Seitz, Tami Dinh
Publikováno v:
Journal of International Accounting Research. 19(2):91-115
This paper provides an in-depth analysis of financial information related to hedge accounting in European banks from 2005 to 2014. We show that both “as-if” earnings and “as-if” book values excluding the effects of hedge accounting are less v
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::9032b68c2b528c498642661777b4f5a0
https://research.cbs.dk/en/publications/eb5e5b98-8011-4b08-998d-b84d5a6765b9
https://research.cbs.dk/en/publications/eb5e5b98-8011-4b08-998d-b84d5a6765b9
Publikováno v:
Journal of International Accounting Research. 19:29-55
Based on the notion that the effects of IFRS adoption are dependent on changes in the institutional environment, this paper analyzes the effects of one prominent feature of IFRS: the accounting for research and development (R&D) under IAS 38. In our
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::34954963566cf621a26ec531fe4d69a5
https://doi.org/10.2308/jiar-17-522
https://doi.org/10.2308/jiar-17-522
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::bab3f9e0ce656a10f6221db9bbe0f964
https://doi.org/10.2139/ssrn.4057300
https://doi.org/10.2139/ssrn.4057300
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e3be5cd979ae36ecc8090e510d848af5
https://doi.org/10.2139/ssrn.4098783
https://doi.org/10.2139/ssrn.4098783
Publikováno v:
Schmalenbach Business Review. 71:169-203
We exploit the introduction of Regulation G (RegG) by the U.S. Securities and Exchange Commission (SEC) in 2003 to study the association between non-GAAP earnings disclosure and debt market outcomes. Specifically, we focus on a subset of 199 S&P 500
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::afd2df73056e81dfacdbce261f441184
https://doi.org/10.1007/s41464-019-00074-x
https://doi.org/10.1007/s41464-019-00074-x
Publikováno v:
Abacus. 55:92-127
This paper investigates the potential for accounting rules to mitigate under‐investment induced by myopic managerial incentives. It exploits the difference within US GAAP requiring the capitalization of some research and development (R&D) costs in
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1e0a002bd97566604547589eb7a9d486
https://doi.org/10.1111/abac.12149
https://doi.org/10.1111/abac.12149
Autor:
Tami Dinh, Wolfgang Schultze
Publikováno v:
SSRN Electronic Journal.
This paper compares the informativeness of discretionary research and development (R&D) capitalization under IAS 38 with non-discretionary “as-if” R&D capitalization. While prior research has consistently demonstrated capital market benefits of
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f57604609d7c7b6a670ecbb07362e7e5
https://doi.org/10.2139/ssrn.3798624
https://doi.org/10.2139/ssrn.3798624