Dirk Black
Cited by
Cited by
US managers' use of ‘pro forma’adjustments to meet strategic earnings targets
DE Black, TE Christensen
Journal of Business Finance & Accounting 36 (3‐4), 297-326, 2009
Non‐GAAP reporting: Evidence from academia and current practice
DE Black, TE Christensen, JT Ciesielski, BC Whipple
Journal of Business Finance & Accounting 45 (3-4), 259-294, 2018
Has the regulation of pro forma reporting in the US changed investors’ perceptions of pro forma earnings disclosures?
DE Black, EL Black, TE Christensen, WG Heninger
Journal of Business Finance & Accounting 39 (7‐8), 876-904, 2012
Other comprehensive income: a review and directions for future research
DE Black
Accounting & Finance 56 (1), 9-45, 2016
CEO pay‐for‐complexity and the risk of managerial diversion from multinational diversification
DE Black, SS Dikolli, SD Dyreng
Contemporary Accounting Research 31 (1), 103-135, 2014
Non-GAAP earnings: a consistency and comparability crisis?
DE Black, TE Christensen, JT Ciesielski, BC Whipple
Tuck School of Business Working Paper, 2020
The effects of executive compensation contracts and auditor effort on pro forma reporting decisions
DE Black, EL Black, TE Christensen
Available at SSRN 1312562, 2014
Peer group composition, peer performance aggregation, and detecting relative performance evaluation
DE Black, SS Dikolli, C Hofmann
AAA, 2012
Policy implications of research on non-GAAP reporting
DE Black, TE Christensen
Research in Accounting Regulation 30 (1), 1-7, 2018
Essays on other comprehensive income
DE Black
Duke University, 2014
The use of non-GAAP performance metrics for compensation contracting and financial reporting
DE Black, EL Black, TE Christensen, KH Gee
Available at SSRN 2343140, 2018
CEO pay components and aggressive non-GAAP earnings disclosure
DE Black, EL Black, TE Christensen, KH Gee
Journal of Accounting, Auditing & Finance, 0148558X21989907, 2020
CEO risk‐taking incentives and relative performance evaluation
DE Black
Accounting & Finance 60, 771-804, 2020
Do first impressions last? The impact of initial assessments and subsequent performance on promotion decisions
DE Black, MD Vance
Management Science, 2020
The optional qualitative assessment in impairment tests
DE Black, J Krupa, M Minutti-Meza
University of Miami Business School Research Paper, 2020
A test of income smoothing using pseudo fiscal years
DE Black, S Pierce, WB Thomas
Available at SSRN 3026235, 2020
Do Equity Analysts Provide Information about Dirty Surplus Income for Financial Firms?
DE Black, T Neururer
Tuck School of Business Working Paper, 2020
Credit Default Swaps and Non-GAAP Earnings Disclosure
DE Black, KS Kolev, BJ Zhao
Available at SSRN 3614753, 2020
DISCUSSION OF: Divestitures of Equity by Executives and Future Equity Granting Patterns
DE Black, SS Dikolli
Journal of Management Accounting Research 25 (1), 25-33, 2013
Ad Hoc Reviewers 2016
KD Allee, ED Almer, SK Asare, G Azzone, BA Badertscher, ...
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