Dirk E. Black

1.3k total citations
38 papers, 868 citations indexed

About

Dirk E. Black is a scholar working on Accounting, Finance and Strategy and Management. According to data from OpenAlex, Dirk E. Black has authored 38 papers receiving a total of 868 indexed citations (citations by other indexed papers that have themselves been cited), including 35 papers in Accounting, 18 papers in Finance and 15 papers in Strategy and Management. Recurrent topics in Dirk E. Black's work include Auditing, Earnings Management, Governance (33 papers), Corporate Finance and Governance (19 papers) and Financial Reporting and Valuation Research (14 papers). Dirk E. Black is often cited by papers focused on Auditing, Earnings Management, Governance (33 papers), Corporate Finance and Governance (19 papers) and Financial Reporting and Valuation Research (14 papers). Dirk E. Black collaborates with scholars based in United States, Slovenia and Germany. Dirk E. Black's co-authors include Theodore E. Christensen, Benjamin C. Whipple, Jack T. Ciesielski, Ervin L. Black, Shane S. Dikolli, William G. Heninger, Scott Dyreng, Kurt H. Gee, John Gallemore and Christian Hofmann and has published in prestigious journals such as Management Science, Contemporary Accounting Research and Journal of Business Finance & Accounting.

In The Last Decade

Dirk E. Black

38 papers receiving 846 citations

Peers — A (Enhanced Table)

Peers by citation overlap · career bar shows stage (early→late) cites · hero ref

Name	h						Papers	Cites
Dirk E. Black United States	15	799	436	342	109	46	38	868
Carol Ann Frost United States	14	777 1.0×	316 0.7×	430 1.3×	87 0.8×	56 1.2×	23	864
Michael Kirschenheiter United States	12	882 1.1×	430 1.0×	341 1.0×	132 1.2×	63 1.4×	28	953
Steven B. Lilien United States	12	751 0.9×	420 1.0×	302 0.9×	98 0.9×	33 0.7×	26	795
Danqing Young Hong Kong	10	962 1.2×	466 1.1×	262 0.8×	96 0.9×	95 2.1×	17	1.0k
Byung T. Ro United States	13	600 0.8×	282 0.6×	281 0.8×	86 0.8×	50 1.1×	30	662
Brian Rountree United States	13	775 1.0×	259 0.6×	281 0.8×	92 0.8×	62 1.3×	29	853
D. Shores United States	8	782 1.0×	373 0.9×	275 0.8×	107 1.0×	73 1.6×	10	841
Youngsoon Cheon South Korea	7	687 0.9×	253 0.6×	349 1.0×	88 0.8×	31 0.7×	25	725
Laura Yue Li United States	11	756 0.9×	369 0.8×	271 0.8×	103 0.9×	64 1.4×	19	829

Countries citing papers authored by Dirk E. Black

Since Specialization

Citations

This map shows the geographic impact of Dirk E. Black's research. It shows the number of citations coming from papers published by authors working in each country. You can also color the map by specialization and compare the number of citations received by Dirk E. Black with the expected number of citations based on a country's size and research output (numbers larger than one mean the country cites Dirk E. Black more than expected).

Fields of papers citing papers by Dirk E. Black

Since Specialization

Physical SciencesHealth SciencesLife SciencesSocial Sciences

This network shows the impact of papers produced by Dirk E. Black. Nodes represent research fields, and links connect fields that are likely to share authors. Colored nodes show fields that tend to cite the papers produced by Dirk E. Black. The network helps show where Dirk E. Black may publish in the future.

Co-authorship network of co-authors of Dirk E. Black

This figure shows the co-authorship network connecting the top 25 collaborators of Dirk E. Black. A scholar is included among the top collaborators of Dirk E. Black based on the total number of citations received by their joint publications. Widths of edges represent the number of papers authors have co-authored together. Node borders signify the number of papers an author published with Dirk E. Black. Dirk E. Black is excluded from the visualization to improve readability, since they are connected to all nodes in the network.

All Works

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20 of 20 papers shown

Black, Dirk E., et al.. (2024). Do analysts provide information about other comprehensive income in book value forecasts for financial firms?. Advances in Accounting. 64. 100726–100726. 1 indexed citations

Black, Dirk E., Helena Isidro, & Ana Marques. (2022). Investor Commitment to Responsible Investing and Firm ESG Disclosure. SSRN Electronic Journal. 4 indexed citations

Black, Dirk E., et al.. (2022). The Optional Qualitative Assessment in Impairment Tests. Journal of International Accounting Research. 21(2). 1–30. 1 indexed citations

Black, Dirk E., Ervin L. Black, Theodore E. Christensen, & Kurt H. Gee. (2021). Comparing Non-GAAP EPS in Earnings Announcements and Proxy Statements. Management Science. 68(2). 1353–1377. 7 indexed citations

Black, Dirk E., Ervin L. Black, Theodore E. Christensen, & Kurt H. Gee. (2021). Comparing Non-GAAP EPS in Earnings Announcements and Proxy Statement. ScholarSphere (Penn State Libraries). 25 indexed citations

Black, Dirk E., Brandon Gipper, & Phillip C. Stocken. (2021). Management Earnings Guidance as a Commitment Device. SSRN Electronic Journal. 1 indexed citations

Black, Dirk E., Shane S. Dikolli, Christian Hofmann, & Thomas Pfeiffer. (2021). Estimating the sensitivity of CEO pay to accounting-based performance: gross versus net measures. 2 indexed citations

Black, Dirk E., et al.. (2021). A Test of Income Smoothing Using Pseudo Fiscal Years. Management Science. 68(7). 5533–5555. 2 indexed citations

Black, Dirk E., Ervin L. Black, Theodore E. Christensen, & Kurt H. Gee. (2020). The Use of Non-GAAP EPS for Compensation Contracting and Financial Reporting. SSRN Electronic Journal. 1 indexed citations

10.

Black, Dirk E., et al.. (2019). The Optional Qualitative Assessment in Impairment Tests. SSRN Electronic Journal. 5 indexed citations

11.

Black, Dirk E., Ervin L. Black, Theodore E. Christensen, & Kurt H. Gee. (2018). The Use of Non-GAAP Performance Metrics for Compensation Contracting and Financial Reporting. SSRN Electronic Journal. 4 indexed citations

12.

Black, Dirk E. & Theodore E. Christensen. (2018). Policy Implications of Research on Non-GAAP Reporting. SSRN Electronic Journal. 6 indexed citations

13.

Black, Dirk E., Theodore E. Christensen, Jack T. Ciesielski, & Benjamin C. Whipple. (2018). Non‐GAAP reporting: Evidence from academia and current practice. Journal of Business Finance & Accounting. 45(3-4). 259–294. 134 indexed citations

14.

Black, Dirk E., Ervin L. Black, Theodore E. Christensen, & Kurt H. Gee. (2017). The Use of Non-GAAP Performance Measures in Executive Compensation Contracting and Financial Reporting. SSRN Electronic Journal. 9 indexed citations

15.

Black, Dirk E., et al.. (2017). A New Measure of Managers' Intentional Income Smoothing. SSRN Electronic Journal. 2 indexed citations

16.

Black, Dirk E., Theodore E. Christensen, Jack T. Ciesielski, & Benjamin C. Whipple. (2017). Non-GAAP Reporting: Evidence from Academia and Current Practice. SSRN Electronic Journal. 44 indexed citations

17.

Black, Dirk E., Ervin L. Black, Theodore E. Christensen, & Kurt H. Gee. (2013). CEO Compensation Incentives and Pro Forma Earnings Disclosures. SSRN Electronic Journal. 5 indexed citations

18.

Black, Dirk E., Ervin L. Black, Theodore E. Christensen, & William G. Heninger. (2012). Has the Regulation of Pro Forma Reporting in the US Changed Investors’ Perceptions of Pro Forma Earnings Disclosures?. Journal of Business Finance & Accounting. 39(7-8). 876–904. 59 indexed citations

19.

Black, Dirk E., Shane S. Dikolli, & Scott Dyreng. (2012). CEO Pay-for-Complexity and the Risk of Managerial Diversion from Multinational Diversification. SSRN Electronic Journal. 10 indexed citations

20.

Black, Dirk E. & John Gallemore. (2012). Bank Executive Overconfidence and Delayed Expected Loss Recognition. SSRN Electronic Journal. 18 indexed citations

Rankless uses publication and citation data sourced from OpenAlex, an open and comprehensive bibliographic database. While OpenAlex provides broad and valuable coverage of the global research landscape, it—like all bibliographic datasets—has inherent limitations. These include incomplete records, variations in author disambiguation, differences in journal indexing, and delays in data updates. As a result, some metrics and network relationships displayed in Rankless may not fully capture the entirety of a scholar's output or impact.

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