Tami Dinh

University of St. Gallen, Institute of Accounting, Control, Auditing

Professor

St. Gallen, 9000

Switzerland

http://www.aca.unisg.ch/en

SCHOLARLY PAPERS

12

DOWNLOADS
Rank 22,828

SSRN RANKINGS

Top 22,828

in Total Papers Downloads

4,090

SSRN CITATIONS
Rank 25,385

SSRN RANKINGS

Top 25,385

in Total Papers Citations

38

CROSSREF CITATIONS

7

Scholarly Papers (12)

Discretionary Capitalization of R&D - The Trade-Off Between Earnings Management and Signaling

AAA 2009 Mid-Year International Accounting Section (IAS) Meeting Paper
Number of pages: 50 Posted: 01 Oct 2008 Last Revised: 15 Aug 2014
Tami Dinh, Helen Kang and Wolfgang Schultze
University of St. Gallen, Institute of Accounting, Control, Auditing, UNSW Sydney and University of Augsburg
Downloads 897 (47,597)

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Accruals, Cluster Analysis, Earnings Management, Research & Development, Value Relevance

Capitalizing Research & Development: Signaling or Earnings Management?

European Accounting Review Forthcoming
Number of pages: 51 Posted: 04 Mar 2014 Last Revised: 10 Mar 2015
Tami Dinh, Helen Kang and Wolfgang Schultze
University of St. Gallen, Institute of Accounting, Control, Auditing, UNSW Sydney and University of Augsburg
Downloads 444 (117,016)
Citation 12

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Research & Development, Earnings Management, Intangibles, Value Relevance

2.

Corporate Sustainability Reporting and Performance in Europe: A Scoping Review

Accounting in Europe, Forthcoming
Number of pages: 59 Posted: 04 Apr 2022 Last Revised: 21 Nov 2022
Tami Dinh, Anna Husmann and Gaia Melloni
University of St. Gallen, Institute of Accounting, Control, Auditing, University of St. Gallen, Institute of Accounting, Control and Auditing and HEC Lausanne - Department of Accounting and Control
Downloads 826 (54,037)

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CSR; ESG; European corporate reporting; scoping review; sustainability reporting

3.

Capitalizing Research & Development and 'Other Information': The Incremental Information Content of Accruals versus Cash Flows

Journal of Management Control, Vol. 22, No. 3, pp. 241-278, 2011
Number of pages: 46 Posted: 17 Dec 2008 Last Revised: 15 Aug 2014
Tami Dinh and Wolfgang Schultze
University of St. Gallen, Institute of Accounting, Control, Auditing and University of Augsburg
Downloads 698 (67,548)
Citation 1

Abstract:

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Accruals, Cash Flows, Intangibles, Other Information, Research & Development, Value Relevance

4.

Research and Development, Uncertainty, and Analysts’ Forecasts: The Case of IAS 38

Journal of International Financial Management & Accounting (26) 3, Forthcoming
Number of pages: 42 Posted: 29 Nov 2014
University of St. Gallen, Institute of Accounting, Control, Auditing, University of Bamberg, University of Augsburg and University of Augsburg
Downloads 302 (181,241)

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Financial analysts, forecast accuracy, research & development capitalization, uncertainty, IFRS

5.

Corporate Green Bonds: The Role of External Reviews for Investment Greenness and Disclosure Quality

Swiss Finance Institute Research Paper No. 23-33
Number of pages: 47 Posted: 22 Apr 2023 Last Revised: 26 May 2023
Tami Dinh, Florian Eugster and Anna Husmann
University of St. Gallen, Institute of Accounting, Control, Auditing, University of St. Gallen - Institute of Accounting, Control and Auditing and University of St. Gallen, Institute of Accounting, Control and Auditing
Downloads 288 (190,502)

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Green Bonds, External Review, Assurance, Sustainable Investments, Disclosure Quality

6.

The Impact of Sentiment on Price Discovery

Accounting & Finance, Forthcoming
Number of pages: 38 Posted: 14 Sep 2012 Last Revised: 04 Mar 2015
UNSW Business School, University of St. Gallen, Institute of Accounting, Control, Auditing and UNSW Australia Business School, School of Accounting
Downloads 194 (279,036)
Citation 3

Abstract:

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Price Discovery, Sentiment, Timeliness

7.

R&D Disclosures and Capitalization Under IAS 38 – Evidence on the Interplay Between National Institutional Regulations and IFRS Adoption

Forthcoming in: Journal of International Accounting Research
Number of pages: 56 Posted: 23 Feb 2020
University of St. Gallen, Institute of Accounting, Control, Auditing, University of Augsburg, University of Augsburg and University of Augsburg
Downloads 145 (358,392)
Citation 3

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Cost of Capital, Disclosure, Intangibles, Research and Development, Recognition

8.

Accounting for R&D on the Income Statement? Evidence on Non-Discretionary vs. Discretionary R&D Capitalization Under IFRS in Germany

Number of pages: 55 Posted: 22 Mar 2021
Tami Dinh and Wolfgang Schultze
University of St. Gallen, Institute of Accounting, Control, Auditing and University of Augsburg
Downloads 113 (433,522)

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Accruals; capitalization; information environment; research and development

9.

Economic Consequences of Implementing and Communicating Value Based Management Systems

Forthcoming in Journal of Business Finance and Accounting
Number of pages: 58 Posted: 06 Nov 2017
University of Augsburg, University of Augsburg, University of Augsburg and University of St. Gallen, Institute of Accounting, Control, Auditing
Downloads 93 (496,665)
Citation 1

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Cost of Capital, Disclosure, Information Asymmetry, Shareholder Value, Value Based Management

10.

Cross-Border Investments in Private Firms: The Benefits of Comparability for Foreign Investors

Number of pages: 56 Posted: 13 Oct 2023
University of Arkansas - Department of Accounting, University of St. Gallen, Institute of Accounting, Control, Auditing and NHH - Norwegian School of Economics
Downloads 68 (596,543)

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accounting comparability, private firms, economic effects, cross-border investment

11.

Non-Ifrs Earnings Information in Financial Highlights of Annual Reports

Number of pages: 54 Posted: 03 Aug 2023
Chang Zhao, Tami Dinh and Helen Kang
University of St.Gallen, University of St. Gallen, Institute of Accounting, Control, Auditing and UNSW Sydney
Downloads 22 (905,133)

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Non-IFRS earnings, Voluntary disclosure, Earnings benchmarks, Annual reports, Financial highlights

12.

Hurdle Rates, Taxes and the Irrelevance of Dividend Policy in Valuation

Zeitschrift fuer Betriebswirtschaft ZfB, Vol. 77, No. 11, pp. 1179-1216, 2007
Posted: 01 Apr 2010
Wolfgang Schultze and Tami Dinh
University of Augsburg and University of St. Gallen, Institute of Accounting, Control, Auditing

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Cost of capital, personal taxes, dividend policy, valuation, discounted cash flow

Other Papers (1)

Total Downloads: 79
1.

The Effect of Bonus Deferral and Bonus Recovery on Effort in Multidimensional Tasks

2019 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 55 Posted: 14 Jan 2019 Last Revised: 02 Apr 2019
University of Augsburg, UNSW Sydney, University of St. Gallen, Institute of Accounting, Control, Auditing and University of Augsburg
Downloads 79

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Managerial compensation, self-interest, deferred bonus payments, bonus recovery