Tami Dinh

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

Professor

St. Gallen, 9000

Switzerland

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

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

SCHOLARLY PAPERS

13

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5,013

TOTAL CITATIONS
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Top 22,987

in Total Papers Citations

29

Scholarly Papers (13)

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1.

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

Downloads 1,438 (29,019)
Citation 17

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 946 (52,126)

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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 492 (122,001)
Citation 17

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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 1,131 (41,285)
Citation 2

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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 714 (77,287)
Citation 1

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

4.

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 558 (105,750)

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

5.

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
Tami Dinh, Brigitte Eierle, Wolfgang Schultze and Leif Steeger
University of St. Gallen, Institute of Accounting, Control, Auditing, University of Bamberg, University of Augsburg and University of Augsburg
Downloads 327 (196,608)

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

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
Tami Dinh, Wolfgang Schultze, Thomas List and Nadine Zbiegly
University of St. Gallen, Institute of Accounting, Control, Auditing, University of Augsburg, University of Augsburg and University of Augsburg
Downloads 215 (301,028)
Citation 5

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

7.

The Impact of Sentiment on Price Discovery

Accounting & Finance, Forthcoming
Number of pages: 38 Posted: 14 Sep 2012 Last Revised: 04 Mar 2015
Jeffrey Coulton, Tami Dinh and Andrew B. Jackson
UNSW Business School, University of St. Gallen, Institute of Accounting, Control, Auditing and UNSW Australia Business School, School of Accounting
Downloads 206 (313,537)
Citation 3

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Price Discovery, Sentiment, Timeliness

8.

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

Number of pages: 64 Posted: 13 Oct 2023 Last Revised: 10 Dec 2024
Kristian D. Allee, Tami Dinh and Arthur Stenzel
University of Arkansas, Fayetteville - Department of Accounting, University of St. Gallen, Institute of Accounting, Control, Auditing and NHH Norwegian School of Economics - Department of Accounting, Auditing and Law
Downloads 139 (441,357)

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

9.

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 133 (457,246)

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Accruals; capitalization; information environment; research and development

10.

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
Wolfgang Schultze, Thomas List, Bettina Schabert and Tami Dinh
University of Augsburg, University of Augsburg, University of Augsburg and University of St. Gallen, Institute of Accounting, Control, Auditing
Downloads 105 (547,788)
Citation 1

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

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 46 (861,681)

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

12.

The More, the Better? Multiple Sustainability Reporting Standards and the Usefulness of Disclosures for Passive ESG Raters

Number of pages: 66
Tami Dinh, Andreas Seebeck and Robin Wolter
University of St. Gallen, Institute of Accounting, Control, Auditing, Jacobs University Bremen and University of St.Gallen
Downloads 1

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sustainability reporting standards, disclosure usefulness, sustainability disclosures, ESG rating divergence, automated textual analysis

13.

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