Ivy Profile

Bio

Dr. Black's research focuses on performance measurement, performance evaluation, and financial reporting. His work has been published in leading journals, including Contemporary Accounting Research and Management Science. Before joining Iowa State University, he was an associate professor at the School of Accountancy at the University of Nebraska – Lincoln, where he held the Forvis Professorship. He started his faculty career at the Tuck School of Business at Dartmouth College. He earned his PhD at Duke University and his master’s and bachelor’s degrees at Brigham Young University.

Academic History

• B.S., Accounting, Brigham Young University

• MAcc, Brigham Young University, 2007

• PhD, Business Administration (Accounting), Duke University, 2014

Expertise

• Performance Measurement

• Performance Evaluation

• Financial Reporting

Professional Licenses and Certifications

Selected Publications

• Black, D. E., & Neururer, T. (2024) "Do analysts provide information about other comprehensive income in book value forecasts for financial firms?", Advances in Accounting, 64:100726. Link to Paper

• Black, D. E., Dikolli, S. S., Hofmann, C., & Pfeiffer, T. (2024) "Estimating the sensitivity of CEO compensation to gross versus net accounting performance", Contemporary Accounting Research, 41 (1):255-291. Link to Paper

• Black, D. E. (2023) "Discussion of “CEO discretionary power, unconstrained stock ownership, and stock trading: Theory and evidence”", Advances in Accounting, 61:100657. Link to Paper

• Black, D. E., Krupa, J., & Minutti-Meza, M. (2022) "The Optional Qualitative Assessment in Impairment Tests", Journal of International Accounting Research, 21 (2):1-30. Link to Paper

• Black, D. E., Pierce, S. R., & Thomas, W. B. (2022) "A Test of Income Smoothing Using Pseudo Fiscal Years", Management Science, 68 (7):5533-5555. Link to Paper

• Black, D. E., Black, E. L., Christensen, T. E., & Gee, K. H. (2023) "CEO Pay Components and Aggressive Non-GAAP Earnings Disclosure", Journal of Accounting, Auditing and Finance, 38 (3):648-675. Link to Paper

• Black, D. E., Christensen, T. E., Ciesielski, J. T., & Whipple, B. C. (2021) "Non-GAAP Earnings: A Consistency and Comparability Crisis?", Contemporary Accounting Research, 38 (3):1712-1747. Link to Paper

• Black, D. E., Black, E. L., Christensen, T. E., & Gee, K. H. (2022) "Comparing Non-GAAP EPS in Earnings Announcements and Proxy Statements", Management Science, 68 (2):1353-1377. Link to Paper

• Black, D. E., & Vance, M. D. (2021) "Do First Impressions Last? The Impact of Initial Assessments and Subsequent Performance on Promotion Decisions", Management Science, 67 (7):4556-4576. Link to Paper

• Black, D. E. (2020) "CEO risk-taking incentives and relative performance evaluation", Accounting and Finance, 60 (S1):771-804. Link to Paper

• Black, D. E., & Christensen, T. E. (2018) "Policy implications of research on non-GAAP reporting", Research in Accounting Regulation, 30 (1):1-7. Link to Paper

• Black, D. E., Christensen, T. E., Ciesielski, J. T., & Whipple, B. C. (2018) "Non-GAAP Reporting: Evidence from Academia and Current Practice.", Journal of Business Finance and Accounting, 45 (3-4):259-294. Link to Paper

• Black, D. E. (2016) "Other comprehensive income: a review and directions for future research", Accounting and Finance, 56 (1):9-45. Link to Paper

• Black, D. E., Dikolli, S. S., & Dyreng, S. D. (2014) "CEO Pay-for-Complexity and the Risk of Managerial Diversion from Multinational Diversification", Contemporary Accounting Research, 31 (1):103-135. Link to Paper

• Black, D. E., Black, E. L., Christensen, T. E., & Heninger, W. G. (2012) "Has the Regulation of Pro Forma Reporting in the US Changed Investors’ Perceptions of Pro Forma Earnings Disclosures?", Journal of Business Finance and Accounting, 39 (7-8):876-904. Link to Paper

• Black, D. E., & Christensen, T. E. (2009) "US Managers' Use of ‘Pro Forma’ Adjustments to Meet Strategic Earnings Targets", Journal of Business Finance and Accounting, 36 (3-4):297-326. Link to Paper

• Black, D. E., & Dikolli, S. S. (2013) "DISCUSSION OF: Divestitures of Equity by Executives and Future Equity Granting Patterns", Journal of Management Accounting Research, 25 (1):25-33. Link to Paper