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Dirk Black
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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
3052009
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
2342018
Non‐GAAP earnings: A consistency and comparability crisis?
DE Black, TE Christensen, JT Ciesielski, BC Whipple
Contemporary Accounting Research 38 (3), 1712-1747, 2021
1132021
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
1112012
Other comprehensive income: a review and directions for future research
DE Black
Accounting & Finance 56 (1), 9-45, 2016
942016
Comparing non-GAAP EPS in earnings announcements and proxy statements
DE Black, EL Black, TE Christensen, KH Gee
Management Science 68 (2), 1353-1377, 2022
73*2022
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
682014
Policy implications of research on non-GAAP reporting
DE Black, TE Christensen
Research in Accounting Regulation 30 (1), 1-7, 2018
492018
CEO pay components and aggressive non-GAAP earnings disclosure
DE Black, EL Black, TE Christensen, KH Gee
Journal of Accounting, Auditing & Finance 38 (3), 648-675, 2023
37*2023
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
33*2014
Peer group composition, peer performance aggregation, and detecting relative performance evaluation
DE Black, SS Dikolli, C Hofmann
AAA, 2012
292012
Do first impressions last? The impact of initial assessments and subsequent performance on promotion decisions
DE Black, MD Vance
Management Science 67 (7), 4556-4576, 2021
222021
CEO risk‐taking incentives and relative performance evaluation
DE Black
Accounting & Finance 60, 771-804, 2020
19*2020
Essays on other comprehensive income
DE Black
Duke University, 2014
16*2014
The optional qualitative assessment in impairment tests
DE Black, J Krupa, M Minutti-Meza
Journal of international accounting research 21 (2), 1-30, 2022
92022
A test of income smoothing using pseudo fiscal years
DE Black, SR Pierce, WB Thomas
Management Science 68 (7), 5533-5555, 2022
5*2022
Striking Oil in the Boardroom: Overpaying Executives through Manipulating Actual Performance Metrics
VA Atanasov, DE Black, M Boutchkova
Available at SSRN 3615090, 2022
32022
Do Analysts Provide Information about Other Comprehensive Income for Financial Firms?
DE Black, T Neururer
Tuck School of Business Working Paper, 2021
3*2021
Investor commitment to responsible investing and firm esg disclosure
DE Black, H Isidro, AC Marques
Available at SSRN 4205956, 2022
22022
Management Earnings Guidance as a Commitment Device
DE Black, B Gipper, PC Stocken
Tuck School of Business Working Paper, 2022
22022
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