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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

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

The information content of hedge accounting : evidence from the European banking industry

Dinh, Tami; Seitz, Barbara - In: Journal of international accounting research 19 (2020) 2, pp. 91-115

Persistent link: https://www.econbiz.de/10012384894

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

A concept of presenting items in profit or loss or other comprehensive income : a theoretical and empirical study

Hochreutener, Yves - 2018

Zehn Jahre nachdem das IASB das sonstige Gesamtergebnis eingeführt hat, führt dieses immer noch ein Schattendasein. Es stellt sich die Frage, ob dieser Zustand berechtigt ist und falls erwünscht, wie dieser geändert werden könnte. In den 1970er Jahren führte die anhaltend hohe Inflation zu...

Persistent link: https://www.econbiz.de/10011981761

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