Michael Iselin

University of Minnesota - Twin Cities - Department of Accounting

271 19th Avenue South

Room 645 Mgt. Econ. Building

Minneapolis, MN 55455

United States

SCHOLARLY PAPERS

10

DOWNLOADS
Rank 34,052

SSRN RANKINGS

Top 34,052

in Total Papers Downloads

2,030

SSRN CITATIONS

2

CROSSREF CITATIONS

6

Scholarly Papers (10)

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

Abstract:

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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

Abstract:

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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)
Citation 1

Abstract:

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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)
Citation 2

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

6.
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)
Citation 1

Abstract:

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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)
Citation 2

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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)

Abstract:

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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)

Abstract:

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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