Tami Dinh

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

Professor

St. Gallen, 9000

Switzerland

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

SCHOLARLY PAPERS

5

DOWNLOADS
Rank 18,775

SSRN RANKINGS

Top 18,775

in Total Papers Downloads

2,016

CITATIONS

0

Scholarly Papers (5)

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 Australia Business School, School of Accounting and University of Augsburg
Downloads 776 (24,050)

Abstract:

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 Australia Business School, School of Accounting and University of Augsburg
Downloads 246 (100,400)

Abstract:

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 624 (31,533)

Abstract:

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 211 (117,284)

Abstract:

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 0

Abstract:

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 136 (174,178)

Abstract:

Price Discovery, Sentiment, Timeliness

The Impact of Sentiment on Price Discovery

Accounting & Finance, Vol. 56, Issue 3, pp. 669-694, 2016
Number of pages: 26 Posted: 02 Sep 2016
UNSW Business School, University of St. Gallen, Institute of Accounting, Control, Auditing and UNSW Australia Business School, School of Accounting
Downloads 0

Abstract:

Price discovery, Sentiment, Timeliness

5.

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

Abstract:

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