Michael Iselin

University of Minnesota - Twin Cities - Department of Accounting

271 19th Avenue South

Room 645 Mgt. Econ. Building

Minneapolis, MN 55455

United States

  • University of Minnesota - Twin Cities - Department of Accounting

SCHOLARLY PAPERS

14

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4,040

TOTAL CITATIONS
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SSRN RANKINGS

Top 25,958

in Total Papers Citations

40

Scholarly Papers (14)

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1.

Consistency As A Means to Comparability: Theory and Evidence

Management Science, Forthcoming
Number of pages: 51 Posted: 25 Oct 2016 Last Revised: 02 Dec 2022
Vivian W. Fang, Michael Iselin and Gaoqing Zhang
European Corporate Governance Institute (ECGI), University of Minnesota - Twin Cities - Department of Accounting and University of Minnesota - Twin Cities - Department of Accounting
Downloads 1,156 (40,533)
Citation 1

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Financial Statement Consistency; Comparability; Informativeness; Information Spillover; Fundamental Correlation; Fundamental Volatility

2.

Financial Accounting and Disclosure in Banking

Chapter in forthcoming 4th Edition of the Oxford Handbook of Banking
Number of pages: 53 Posted: 26 Oct 2023
Anne Beatty, Michael Iselin and Scott Liao
Ohio State University (OSU) - Department of Accounting & Management Information Systems, University of Minnesota - Twin Cities - Department of Accounting and University of Toronto - Rotman School of Management
Downloads 533 (114,003)

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Accounting, CECL, Fair Value, Accounting Quality, Stress Tests, Disclosure

3.

Accounting-Based Thresholds and Growth Decisions in the Banking Industry

Review of Accounting Studies, forthcoming
Number of pages: 55 Posted: 03 Feb 2017 Last Revised: 16 Sep 2020
Hailey Ballew, Michael Iselin and Allison Nicoletti
Jesse H. Jones Graduate School of Business - Rice University, University of Minnesota - Twin Cities - Department of Accounting and University of Pennsylvania - Accounting Department
Downloads 500 (123,847)
Citation 8

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Banks, Regulation, Accounting-Based Thresholds, Acquisitions, Deposits

4.

Is investing in accountants an efficient decision?

Number of pages: 52 Posted: 20 Dec 2023 Last Revised: 25 Apr 2025
Michael Iselin, Jacob Ott and Youli Zou
University of Minnesota - Twin Cities - Department of Accounting, Purdue University - Daniels School of Business and University of Connecticut
Downloads 373 (173,329)

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accountants, human capital, investment efficiency, managerial accountants

5.

Protecting Wall Street or Main Street: SEC Monitoring and Enforcement of Retail-Owned Firms

Review of Accounting Studies
Number of pages: 59 Posted: 01 Jan 2020 Last Revised: 07 Dec 2022
Michael Iselin, Bret A. Johnson, Jacob Ott and Jacob Raleigh
University of Minnesota - Twin Cities - Department of Accounting, George Mason University - Department of Accounting, Purdue University - Daniels School of Business and Monash University - Department of Accounting
Downloads 270 (245,063)
Citation 4

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SEC monitoring, SEC enforcement, retail investors, comment letters, AAERs

6.

Regulatory Treatment of Changes in Fair Value and the Composition of Banks' Investment Portfolios

Number of pages: 43 Posted: 21 Dec 2017
Michael Iselin, Jung Koo Kang and Joshua Madsen
University of Minnesota - Twin Cities - Department of Accounting, Harvard Business School and University of Minnesota - Twin Cities - Carlson School of Management
Downloads 240 (275,682)
Citation 2

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Fair Value Accounting, SFAS 115, Basel III, Banks, Investment Decisions

7.

Estimating the Potential Impact of Requiring a Stand-Alone Board-Level Risk Committee

Number of pages: 50 Posted: 13 Apr 2016
Michael Iselin
University of Minnesota - Twin Cities - Department of Accounting
Downloads 223 (296,211)
Citation 9

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risk committee, board of directors, average treatment effect on the untreated

8.

Common Mutual Fund Ownership and Systemic Risk

Downloads 215 (306,816)
Citation 4

Common Mutual Fund Ownership and Systemic Risk

Rotman School of Management Working Paper No. 3791743
Number of pages: 65 Posted: 22 Mar 2021
Michael Iselin, Scott Liao and Haiwen (Helen) Zhang
University of Minnesota - Twin Cities - Department of Accounting, University of Toronto - Rotman School of Management and University of Minnesota
Downloads 215 (305,374)
Citation 4

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common ownership, systemic risk, contagion, mutual fund, passive investors

Common Mutual Fund Ownership and Systemic Risk

Contemporary Accounting Research, Forthcoming, Rotman School of Management Working Paper No. 3802402
Posted: 22 Mar 2021
Michael Iselin, Scott Liao and Haiwen (Helen) Zhang
University of Minnesota - Twin Cities - Department of Accounting, University of Toronto - Rotman School of Management and University of Minnesota

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mutual fund, voting, trading comovement, systemic risk, bank ownership, common ownership

9.

Event-Specific Uncertainty and its Expected Resolution

Number of pages: 44 Posted: 18 Nov 2016 Last Revised: 29 Mar 2019
Michael Iselin and Andrew Van Buskirk
University of Minnesota - Twin Cities - Department of Accounting and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Downloads 210 (313,680)
Citation 1

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uncertainty, earnings announcements, event-specific uncertainty, implied volatility

10.

Seemingly Inconsistent Analyst Revisions

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 63 Posted: 06 Nov 2017 Last Revised: 28 Jul 2020
Michael Iselin, Min Park and Andrew Van Buskirk
University of Minnesota - Twin Cities - Department of Accounting, University of Kansas - Accounting and Information Systems Area and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Downloads 170 (380,575)
Citation 11

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analysts, target prices, earnings estimates, revisions, conflicts of interest

11.

Does Capital Market Scrutiny Discourage Banks from Accommodating Distressed Borrowers?

Number of pages: 44 Posted: 13 Jan 2022 Last Revised: 11 Sep 2024
Jeffrey J. Burks and Michael Iselin
University of Notre Dame and University of Minnesota - Twin Cities - Department of Accounting
Downloads 93 (607,032)

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banking, lending, troubled debt restructurings, loan modifications, COVID, pandemic, disclosure

12.

Regulatory Leniency and the Cost of Deposits *

Number of pages: 49 Posted: 18 Apr 2025
Michael Iselin, Allison Nicoletti, Jacob Ott and Haiwen (Helen) Zhang
University of Minnesota - Twin Cities - Department of Accounting, University of Pennsylvania - Accounting Department, Purdue University - Daniels School of Business and University of Minnesota
Downloads 57 (797,988)

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Banks, Regulatory Leniency, Cost of Deposits JEL Classifications: E43, G21, M40, M48

13.

The relative importance of information events: An ex ante perspective

Contemporary Accounting Research, Forthcoming
Posted: 05 Oct 2023
Michael Iselin and Andrew Van Buskirk
University of Minnesota - Twin Cities - Department of Accounting and Ohio State University (OSU) - Department of Accounting & Management Information Systems

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anticipated events, ex ante event importance, information, implied volatility

14.

The Effects of SFAS 157 Disclosures on Investment Decisions

Journal of Accounting & Economics (JAE), Forthcoming
Posted: 02 Dec 2015 Last Revised: 29 Sep 2017
Michael Iselin and Allison Nicoletti
University of Minnesota - Twin Cities - Department of Accounting and University of Pennsylvania - Accounting Department

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economic consequences of accounting standards, SFAS 157, banks, fair value accounting