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Estimating the sensitivity of CEO compensation to gross versus net accounting performance

Black, Dirk E.; Dikolli, Shane S.; Hofmann, Christian; … - In: Contemporary accounting research : the journal of the … 41 (2024) 1, pp. 255-291

Persistent link: https://www.econbiz.de/10014517913

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

Non‐GAAP Earnings : A Consistency and Comparability Crisis?*

Black, Dirk E.; Christensen, Theodore E.; Ciesielski, … - In: Contemporary Accounting Research 38 (2021) 3, pp. 1712-1747

Persistent link: https://www.econbiz.de/10012536604

CEO risk‐taking incentives and relative performance evaluation

Black, Dirk E. - In: Accounting & Finance 60 (2018) S1, pp. 771-804

Persistent link: https://www.econbiz.de/10012087347

Non-GAAP reporting : Evidence from academia and current practice

Black, Dirk E.; Christensen, Theodore E.; Ciesielski, … - In: Journal of Business Finance & Accounting 45 (2018) 3-4, pp. 259-294

Persistent link: https://www.econbiz.de/10012093180

Has the Regulation of Pro Forma Reporting in the US Changed Investors’ Perceptions of Pro Forma Earnings Disclosures?

Black, Dirk E.; Black, Ervin L.; Christensen, Theodore E.; … - In: Journal of Business Finance & Accounting 39 (2012) 7-8, pp. 876-904

Persistent link: https://www.econbiz.de/10010596684

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

Other comprehensive income : a review and directions for future research

Black, Dirk E. - In: Accounting and finance : journal of the Accounting … 56 (2016) 1, pp. 9-45

Persistent link: https://www.econbiz.de/10011563634

Discussion of "other comprehensive income: a review and directions for future research"

Bradbury, Michael E. - In: Accounting and finance : journal of the Accounting … 56 (2016) 1, pp. 47-58

Persistent link: https://www.econbiz.de/10011574174

Other comprehensive income : a review and directions for future research

Black, Dirk E. - 2015 - Last revised: December 16, 2015

Accounting standard setters continue to grapple with conceptual distinctions between components of net income and other comprehensive income (OCI). Bank regulators are dealing with the recommendations of Basel III for Tier 1 Capital, which includes more components of accumulated other...

Persistent link: https://www.econbiz.de/10011572309