Dirk Black
Title
Cited by
Cited by
Year
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
2092009
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
1072018
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
762012
Other comprehensive income: a review and directions for future research
DE Black
Accounting & Finance 56 (1), 9-45, 2016
542016
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
472014
Non-GAAP earnings: a consistency and comparability crisis?
DE Black, TE Christensen, JT Ciesielski, BC Whipple
Tuck School of Business Working Paper, 2018
432018
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
30*2014
Peer group composition, peer performance aggregation, and detecting relative performance evaluation
DE Black, SS Dikolli, C Hofmann
AAA, 2012
272012
Policy implications of research on non-GAAP reporting
DE Black, TE Christensen
Research in Accounting Regulation 30 (1), 1-7, 2018
162018
Essays on other comprehensive income
DE Black
Duke University, 2014
16*2014
Bank executive overconfidence and delayed expected loss recognition
DE Black, J Gallemore
Available at SSRN 2144293, 2013
122013
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
11*2018
CEO compensation incentives and non-GAAP earnings disclosures
D Black, E Black, T Christensen, K Gee
Working paper, Dartmouth College, University of Oklahoma, University of …, 2016
92016
CEO risk‐taking incentives and relative performance evaluation
DE Black
Accounting & Finance 60, 771-804, 2020
5*2020
Do first impressions last? The impact of initial assessments and subsequent performance on promotion decisions
DE Black, MD Vance
Management Science, 2020
32020
A test of income smoothing using pseudo fiscal years
DE Black, S Pierce, WB Thomas
Available at SSRN 3026235, 2020
12020
The optional qualitative assessment in impairment tests
DE Black, J Krupa, M Minutti-Meza
Available at SSRN 3322166, 2019
12019
Credit Default Swaps and Non-GAAP Earnings Disclosure
DE Black, KS Kolev, BJ Zhao
Available at SSRN 3614753, 2020
2020
The Demand for Forward-looking Information about Other Comprehensive Income for Financial Firms
DE Black, T Neururer
Tuck School of Business Working Paper, 2019
2019
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
2013
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Articles 1–20