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Discussion of "CEO discretionary power, unconstrained stock ownership, and stock trading: theory and evidence"

Black, Dirk E. - In: Advances in accounting : a research annual 61 (2023), pp. 1-8

Persistent link: https://www.econbiz.de/10014382172

Discussion of divestitures of equity by executives and future equity granting patterns

Black, Dirk E.; Dikolli, Shane S. - In: Journal of management accounting research : JMAR 25 (2013), pp. 25-33

Persistent link: https://www.econbiz.de/10010229460

Comparing Non-GAAP EPS in Earnings Announcements and Proxy Statements

Black, Dirk E. - 2020

We compare non-GAAP EPS in annual earnings announcements and proxy statements using hand-collected data from SEC filings. We find that proxies for capital market incentives (contracting incentives) are more highly associated with disclosure of non-GAAP EPS in annual earnings announcements (proxy...

Persistent link: https://www.econbiz.de/10012856894

Comparing non-GAAP EPS in earnings announcements and proxy statements

Black, Dirk E.; Black, Ervin, L.; Christensen, Theodore E. - In: Management science : journal of the Institute for … 68 (2022) 2, pp. 1353-1377

Persistent link: https://www.econbiz.de/10012887601