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

10

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Top 34,052

in Total Papers Downloads

2,030

SSRN CITATIONS

2

CROSSREF CITATIONS

6

Scholarly Papers (10)

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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: 23 Nov 2021
Vivian W. Fang, Michael Iselin and Gaoqing Zhang
University of Minnesota - Twin Cities - Carlson School of Management, University of Minnesota - Twin Cities - Department of Accounting and University of Minnesota - Twin Cities - Department of Accounting
Downloads 897 (36,998)
Citation 1

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

2.

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 410 (100,161)
Citation 1

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

3.

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 155 (260,329)
Citation 1

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

4.

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 142 (279,207)
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Fair Value Accounting, SFAS 115, Basel III, Banks, Investment Decisions

5.

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

Number of pages: 58 Posted: 01 Jan 2020 Last Revised: 24 Nov 2021
Michael Iselin, Bret A. Johnson, Jacob Ott and Jacob Raleigh
University of Minnesota - Twin Cities - Department of Accounting, George Mason University - Department of Accounting, London School of Economics & Political Science (LSE) - London School of Economics and Monash University - Department of Accounting
Downloads 130 (298,762)
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SEC monitoring, SEC enforcement, retail investors, comment letters, AAERs

6.

Common Mutual Fund Ownership and Systemic Risk

Downloads 108 (340,918)
Citation 1

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 Zhang
University of Minnesota - Twin Cities - Department of Accounting, University of Toronto - Rotman School of Management and University of Minnesota
Downloads 108 (343,118)
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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 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

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 93 (375,752)
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risk committee, board of directors, average treatment effect on the untreated

8.

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 64 (463,577)

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

9.

Does Capital Market Scrutiny Discourage Banks from Accommodating Distressed Borrowers?

Number of pages: 50 Posted: 13 Jan 2022 Last Revised: 18 Jan 2022
Jeffrey J. Burks and Michael Iselin
University of Notre Dame and University of Minnesota - Twin Cities - Department of Accounting
Downloads 31 (616,916)

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

10.

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