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
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2,853

SSRN CITATIONS
Rank 27,839

SSRN RANKINGS

Top 27,839

in Total Papers Citations

24

CROSSREF CITATIONS

8

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 863 (38,509)

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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 388 (106,110)
Citation 5

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Research & Development, Earnings Management, Intangibles, Value Relevance

2.

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 678 (53,984)
Citation 1

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

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 267 (158,190)

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

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

Journal of International Financial Management & Accounting, Vol. 26, Issue 3, pp. 257-293, 2015
Number of pages: 37 Posted: 03 Sep 2015
University of St. Gallen, Institute of Accounting, Control, Auditing, University of Bamberg, University of Augsburg and University of Augsburg
Downloads 1 (913,674)
Citation 3

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4.

Corporate Sustainability Reporting and Performance in Europe: A Scoping Review

Number of pages: 59 Posted: 04 Apr 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 205 (205,515)

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sustainability reporting, sustainability performance, ESG, European corporate reporting, scoping review

5.

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 162 (250,875)

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Price Discovery, Sentiment, Timeliness

6.

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 82 (405,297)
Citation 2

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

7.

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 78 (417,099)

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Accruals; capitalization; information environment; research and development

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 75 (431,326)

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

Economic Consequences of Implementing and Communicating Value Based Management Systems

Journal of Business Finance & Accounting, Vol. 45, Issue 5-6, pp. 511-543, 2018
Number of pages: 33 Posted: 07 May 2018
University of Augsburg, University of Augsburg and University of St. Gallen, Institute of Accounting, Control, Auditing
Downloads 0
Citation 2

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cost of capital, disclosure, information asymmetry, shareholder value, value based management

9.

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

Number of pages: 50 Posted: 06 May 2022
University of Arkansas - Department of Accounting, University of St. Gallen, Institute of Accounting, Control, Auditing and University of St. Gallen
Downloads 45 (541,889)

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

10.

Evolution of Intangible Asset Accounting: Evidence from Australia

Journal of International Financial Management & Accounting, Vol. 29, Issue 3, pp. 247-279, 2018
Number of pages: 33 Posted: 17 Sep 2018
University of St. Gallen, Institute of Accounting, Control, Auditing, UNSW Business School, UNSW Australia Business School, School of Accounting and University of Augsburg
Downloads 6 (826,853)
Citation 1

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goodwill, identifiable intangible assets, IFRS adoption

11.

Accounting for Intangibles: Can Capitalization of R&D Improve Investment Efficiency?

Abacus, Vol. 55, Issue 1, pp. 92-127, 2019
Number of pages: 36 Posted: 22 Mar 2019
Tami Dinh, Baljit K. Sidhu and Chuan Yu
University of St. Gallen, Institute of Accounting, Control, Auditing, UNSW Australia Business School, School of Accounting and UNSW Australia Business School, School of Accounting
Downloads 3 (874,537)

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Intangibles, Investment efficiency, Over‐ and under‐investment, Real investment effects, Research and development, Capitalization

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: 23
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 23

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