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Publications

Peer-reviewed journal papers
Dinh, T.; Husmann, A.; Melloni, G. (2022): Corporate Sustainability Reporting in Europe: A Scoping Review. In: Accounting in Europe, published online 30 Dec 2022.
Dinh, T.; Schultze, W.: Accounting for R&D on the income statement? Evidence on non-discretionary vs. discretionary R&D capitalization under IFRS in Germany. In: Journal of international Accounting, Auditing und Taxation (2022), Vol. 46, March, 1-20.
Dinh, T.; Seitz, B.: The Information Content of Hedge Accounting - Evidence from the European Banking Industry. in: Journal of International Accounting Research (2020), Vol 19 (2), 91-115.
Dinh, T.; Schultze, W.; List, T.; Zbiegly, N.: R&D Disclosures and Capitalization under IAS 38 - Evidence on the interplay between national institutional regulations and IFRS adoption. In: Journal of International Accounting Research (2020), 19(1), 29-55.
Thielemann, F.; Dinh, T.: Non-GAAP Earnings Disclosures around Regulation G - The Case of "Implicit non-GAAP Reporting". In: Advances in Accounting (2019), 46, 1-14.
Cheng, M.; Dinh, T.; Schultze, W.; Assel, M.: The Effect of Bonus Deferral on Managers' Investment Decisions. In: Behavioral Research in Accounting (2019), 31 (2), 31-49.
Dinh, T.; Sidhu, B.K.; Yu, C.: Accounting for Intangibles: Can Capitalization of R&D Improve Investment Efficiency?. In: ABACUS - A Journal of Accounting, Finance and Business Studies (2019), 55(1), 92-127.
Thielemann, F.; Dinh, T.; Kang, H.: Non-GAAP Reporting and Debt Market Outcomes - Evidence from Regulation G. In: Schmalenbach Business Review (2019), 71 (2), 169-203.
Seitz, B.; Dinh, T.; Rathgeber, A.: Understanding Loan Loss Reserves under IFRS 9: A Simulation-Based Approach. In: Advances in Quantitative Analysis of Finance and Accounting (2018), 16, 311-357.
Thielemann, F.: The Predictive Ability of S&P's Core Earnings: An In-Sample Out.Of-Sample Estimation Approach. In: Management Accounting Quarterly (2018), 19 (3), 20-27.
Dinh, T.; Kang, H.; Morris, R.; Schultze, W.: Evolution of Intangible Asset Accounting: Evidence from Australia. In: Journal of International Financial Management and Accounting (2018), 29 (3), 247-279.
Schultze, W.; List, T.; Schabert, B.; Dinh, T.: Economic Consequences of Implementing and Communicating Value Based Management Systems. In: Journal of Business Finance and Accounting (2018), 45 (5-6), 511-543.
Dinh, T.; Kopf, K.; Seitz, B.: The power of social media - Shareholder activism via Twitter and a firm’s market value. In: Die Unternehmung - Swiss Journal of Business Research and Practice (2017), 71, 50-73.
Dinh, T.; Kang, H.; Schultze, W.: Capitalizing Research & Development: Signaling or Earnings Management? In: European Accounting Review (2016), 373-401.
Coulton, J.; Dinh, T.; Jackson, A.: The impact of sentiment on price discovery. In: Accounting & Finance (2016), 56 (3), 669-694.
Dinh, T.; Eierle, B.; Schultze, W.; Steeger, L.: Research and Development, Uncertainty, and Analysts’ Forecasts: The Case of IAS 38. In: Journal of International Financial Management & Accounting (2015), 26 (3), 257-293.
Dinh, T.; Schultze, W.: Capitalizing research & development and ‘other information’: the incremental information content of accruals versus cash flows. In: Journal of Management Control 22 (2011), 3 - Special Issue “Measuring and managing intangibles for accounting use", 241-278.
Schultze, W.; Dinh, T.: Kapitalwertneutrale Wiederanlage in der Unternehmensbewertung: Die Ermittlung der Mindestrenditen von Kapitalgesellschaften bei Thesaurierung [Hurdle Rates, Taxes, and the Irrelevance of Dividend Policy in Valuation], Zeitschrift fuer Betriebswirtschaft (ZfB) (2007), 77 (11), 1179-1216.
Other professional articles
Dinh, T.; Husmann, A.: Relevanz und Herausforderungen des Green-Bond-Markts. In: Expert Focus (2022), 8, 346-351.
Dinh, T.; Stenzel, A.; Candreja, M.: Goodwill-Impairments und Managementwechsel: Eine vergleichende empirische Analyse der DAX- und SMI-Unternehmen. In: KoR Kapitalmarktorientierte Rechnungslegung (2020), 1, 22-30.
Dinh, T.; Schultze, W.; Zhao, C.: Alternative Performance Measures - Neueste Entwicklungen und Erkenntnisse aus der internationalen Forschung. In: KoR Kapitalmarktorientierte Rechnungslegung (2018), 10, 460-466.
Dinh, T.; Früh, S.; Stenzel, A.: Korruption im Rahmen der Accounting Compliance - Theoretische und empirische Einblicke. In: Zeitschrift für Internationale Rechnungslegung (2018), 7/8, 313-315. 
Dinh, T.; Kopf, K.; Schultze, W.: Wohin gehören Forschungs- und Entwicklungskosten? [Research & Development costs: Where to place them?]. In: Controlling & Management Review (2017), 8, 32-35.
Dinh, T.: Internationalisierung der Rechnungslegung - Ein Blick zurück und nach vorn [Internationalization of Accounting - Looking back and into the future]. In: Expert Focus (2017), 10, 686-688.
Dinh, T.; Thielemann, F.: ESMA Guidelines on Alternative Performance Measures - Möglichkeiten und Herausforderungen bei der Darstellung von Pro-Forma-Kennzahlen [ESMA Guidelines on Alternative Performance Measures - Oppurtunities and challenges when presenting pro-forma figures]. In: IRZ Zeitschrift für Internationale Rechnungslegung (2016), 10, 413-418.
Dinh, T.; Fink, C.; Schultze, W.; Schabert, B.: Leasingbilanzierung nach IFRS 16 [Accounting for Leases under IFRS 16]. In: PiR - Praxis der internationalen Rechnungslegung (2016), 9, 235-243.
Dinh, T.; Heining, A.-K.; Seitz, B.: Bilanzierung von Leasingverhältnissen - Von IAS 17 zum neuen Standard - Status Quo (Accounting for Leases - The Status Quo of the Development of IAS 17 towards the new Standard). In: KoR - Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung (2015), 06, 281-290.
Dinh, T.; Seitz, B.: „Vorsicht“ in den IFRS am Beispiel von IFRS 9 [„Prudence“ in IFRS with a special focus on IFRS 9]. In: IRZ Zeitschrift für internationale Rechnungslegung (2015), 4, 145-150.
Dinh, T.: Esperanto of Accounting - Grenzen einer weltweit einheitlichen Rechnungslegung [Esperanto of Accounting - Challenges of harmonized international accounting standards]. In: Der Schweizer Treuhänder (2015), 8, 15-16.
Dinh, T.: Internationale Unterschiede in der Regulierung - Eine Analyse länderspezifischer Determinanten [International Differences in Regulation - An analysis on country-specific determinants]. In: Schweizer Treuhänder (2014), 5, 387-392.
Dinh, T.; Fink, C.; Schultze, W.: Leasingbilanzierung nach ED/2013/6 - Auswirkungen auf die Finanzberichterstattung [Accounting for Leases according to ED/2013/6 - Consequences on financial statements]. In: PIR - Praxis der internationalen Rechnungslegung (2013), 12, 367-375.
Coenenberg, A. G.; Frank, S.; Dinh, T.; Schabert, B.; Schulze, W.: Auswirkungen der Rechnungslegungsumstellung von HGB auf IFRS auf zentrale Kennzahlen der Jahresabschlussanalyse - Ergebnisse einer empirischen Untersuchung [Empirical evidence on the impact of IFRS adoption on key ratios of financial statement analysis for German companies]. In: KoR - Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung (2011), 3, 133-142.
Dinh, T.; Fink, C.; Schultze, W.: Leasingbilanzierung nach ED/2010/9 - Asymmetrische Behandlung von Leasingnehmer und Leasinggeber [Accounting for Leases according to ED/2010/9 - Asymmetric Treatment of Lessee and Lessor]. In: KoR - Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung (2011), 10, 458-466.
Chijs, M. van der; Dinh, T.; Thiele, M.: China - Chancen und Risiken für den deutschen Mittelstand [China - Threats and Opportunities for German Small and Medium Sized Enterprises]. In: Finance (2005), September, 14-16.
Books and Book Chapters
Müller-Stewens, G.; Dinh, T.; Hartmann, B.; Eppler, M.; Bünzli, F.: The professionalization of humanitarian organizations: The art of balancing multiple stakeholder interests at the ICRC, 2019, Springer, Heidelberg, Germany.
Schultze, W.; Dinh, T.; Steeger, L.: Immaterielle Werte aus Sicht des Kapitalmarkts [Intangible Assets and the Capital Market]. In: Immaterielle Vermögenswerte - Bewertung, Berichterstattung und Kommunikation [Intangible Assets: Valuation, Reporting, and Communication], ed. Möller, K., Piwinger, M., Zerfaß, A.: Schäffer/Poeschel, 2009, 317-331.
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