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Capitalizing research & development : signaling or earnings management?

Dinh, Tami; Kang, Helen; Schultze, Wolfgang - In: European accounting review 25 (2016) 2, pp. 373-401

Persistent link: https://www.econbiz.de/10011585186

Research and development, uncertainty, and analysts' forecasts : the case of IAS 38

Dinh, Tami; Eierle, Brigitte; Schultze, Wolfgang; … - In: Journal of international financial management and accounting 26 (2015) 3, pp. 257-293

Persistent link: https://www.econbiz.de/10011438041

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

Dinh, Tami - 2020

Based on the notion that the effects of IFRS adoption are dependent on changes in the institutional environment, this paper analyses the effects of one prominent feature of IFRS: the accounting for research and development (R&D) under IAS 38. In our setting, IFRS adoption is accompanied by a...

Persistent link: https://www.econbiz.de/10012843079

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

Dinh, Tami - 2014

This paper analyzes the consequences of the capitalization of development expenditures under IAS 38 on analysts' earnings forecasts. We use unique hand-collected data in a sample of highly research and development (R&D) intensive German listed firms over the period 2000 to 2007. We find that the...

Persistent link: https://www.econbiz.de/10013043413

R&D disclosures and capitalization under IAS 38 : evidence on the interplay between national institutional regulations and IFRS adoption

Dinh, Tami; Schultze, Wolfgang; List, Thomas; Zbiegly, … - In: Journal of international accounting research 19 (2020) 1, pp. 29-55

Persistent link: https://www.econbiz.de/10012406214

Accounting for R&D on the income statement? : evidence on non-discretionary vs. discretionary R&D capitalization under IFRS in Germany

Dinh, Tami; Schultze, Wolfgang - In: Journal of international accounting auditing & taxation 46 (2022), pp. 1-20

Persistent link: https://www.econbiz.de/10013210014

Accounting transparency and international standard setting

Gray, Sidney J.; Kang, Helen - In: The Oxford handbook of economic and institutional …, (pp. 456-476). 2015

Persistent link: https://www.econbiz.de/10010464754

The impact of legal efficacy on value relevance of the three-level fair value measurement hierarchy

Liao, Lin; Yao, Daifei; Kang, Helen; Morris, Richard D. - In: Pacific-Basin finance journal 59 (2020), pp. 1-20

Persistent link: https://www.econbiz.de/10012231292

Segment reporting practices in Australia : has IFRS 8 made a difference?

Kang, Helen; Gray, Sidney J. - In: Australian accounting review 23 (2013) 3, pp. 232-243

Persistent link: https://www.econbiz.de/10010198544

Information asymmetry of fair value accounting during the financial crisis

Liao, Lin; Kang, Helen; Morris, Richard D.; Tang, Qingliang - In: Journal of contemporary accounting & economics 9 (2013) 2, pp. 221-236

Persistent link: https://www.econbiz.de/10010230229