Tami Dinh
Title
Prof. Dr.
Last Name
Dinh
First name
Tami
Email
tami.dinh@unisg.ch
ORCID
Phone
+41 71 224 7424
53 results
Now showing 1 - 10 of 53
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Item type:Publication, Cross-Border Investments in Private Firms: The Benefits of Comparability for Foreign InvestorsWe examine whether the mandated convergence of local German Generally Accepted Accounting Principles with International Financial Reporting Standards (IFRS) increases investment by foreign equity investors in German private firms. Exploiting a large-sample quasi-experimental setting, we document an average foreign ownership increase of 2%–8% in firms affected by the accounting reform compared with our unaffected control firms. Based on our identification strategy, using both the unique setting and accounting system comparability (that is, the comparability of cash flows in the next period), we show that increased comparability can minimize challenges faced by investors in private firms. We also find that those investors more familiar with IFRS benefit more from the increased accounting comparability. In addition, the effect is stronger for firms with higher proprietary costs before the mandatory accounting comparability increase. Our findings are robust to alternative matching procedures and a placebo test. We provide evidence for ongoing discussions on the costs of separate accounting standards for private firms. We show significant benefits when private firms’ accounting becomes more (and not less) comparable to that of public firms.Type:journal articleJournal:Management Science - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Corporate Sustainability Reporting in Europe: A Scoping ReviewThis paper provides a scoping review of European sustainability reporting studies. Previous sustainability studies do not offer a comprehensive discussion of features key to the European setting. Despite their important role in the European economy, research on small and medium-sized enterprises (SMEs) and financial institutions (i.e., insurers and banks) is limited. Furthermore, regions in southern and particularly eastern Europe, which are critical given regulators’ objectives for European Union-wide and global sustainability standards, are neglected. Finally, studies on non-financial effects of sustainability reporting are also limited, and only a few studies differentiate between stakeholder- and shareholder-oriented countries. This is needed for a holistic view on sustainability beyond financial performance. Based on material issues identified for the European context, our study provides a research agenda based on comprehensive and rigorous scientific evidence on the state of the art of sustainability research in Europe.Type:journal articleJournal:Accounting in EuropeVolume:20Issue:1Scopus© Citations 99 - Some of the metrics are blocked by yourconsent settings
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Item type:Publication, Affirmative otherness in a humanitarian NGO: Implications for accountability as responsiveness(2023-11); This study critically reflects on the concept of 'accountability as responsiveness' by investigating the co-responsiveness of the other within accountability relationships. The research focuses on the International Committee of the Red Cross (ICRC) and recent 'localisation' agendas in the humanitarian sector, which prioritise supporting and empowering local response efforts in crisis-affected areas. Drawing on an affirmative view of the other (Braidotti, 2006a, 2011a, 2013b, 2019, 2021), the study examines how this is manifested in specific participatory accountability practices. Two such practices within the ICRC, namely 'threats and risk assessments' and 'mapping the journey of the affected person,' are explored to demonstrate their role in the epistemic endeavour of understanding the other in a grounded, embodied, and affirmative manner. It is observed that these practices are designed to elicit specific levels and types of co-responsivity from the other. Furthermore, the study reveals how the intention to know the other in a situated and affirmative sense materialised across three main modes of knowing: the transformative experience of 'becoming' an affected person, the coping mechanisms employed, and the navigation of humanitarian crises. These findings contribute to the literature on accountability as responsiveness by providing specific insights and alternative understandings of responsiveness in accountability relationships. Additionally, the study proposes that accountability practices of this kind can generate specific types of knowledge and facilitate empowerment.Type:journal articleJournal:Accounting, Organizations and SocietyVolume:111Scopus© Citations 21 - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Relevanz und Herausforderungen des Green-Bond-Markts - Die Schweiz im internationalen VergleichType:journal articleJournal:Expert FocusVolume:2022/08 - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Accounting for R&D on the income statement? Evidence on non-discretionary vs. discretionary R&D capitalization under IFRS in Germany.(2022); Schultze, WolfgangType:journal articleJournal:Journal of International Accounting Auditing and TaxationVolume:46Scopus© Citations 9 - Some of the metrics are blocked by yourconsent settings
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Item type:Publication, R&D Disclosures and Capitalization under IAS 38 - Evidence on the interplay between national institutional regulations and IFRS adoption(2020); - Some of the metrics are blocked by yourconsent settings
Item type:Publication, The Information Content of Hedge Accounting - Evidence from the European Banking Industry(2020); Type:journal articleJournal:Journal of International Accounting ResearchVolume:19Issue:2Scopus© Citations 1 - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Goodwill-Impairments und Managementwechsel: Eine vergleichende empirische Analyse der DAX- und SMI-Unternehmen.(2020); ; Candreja, MarcType:journal articleJournal:KoR – Zeitschrift für internationale und kapitalmarktorientierte RechnungslegungVolume:1