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

14

DOWNLOADS
Rank 27,456

SSRN RANKINGS

Top 27,456

in Total Papers Downloads

4,040

TOTAL CITATIONS
Rank 25,958

SSRN RANKINGS

Top 25,958

in Total Papers Citations

40

Scholarly Papers (14)

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

Abstract:

Loading...

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)

Abstract:

Loading...

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

Abstract:

Loading...

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)

Abstract:

Loading...

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

Abstract:

Loading...

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

Abstract:

Loading...

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

Abstract:

Loading...

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

8.
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

Abstract:

Loading...

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

Abstract:

Loading...

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

Abstract:

Loading...

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

Abstract:

Loading...

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)

Abstract:

Loading...

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
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)

Abstract:

Loading...

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

Abstract:

Loading...

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

Abstract:

Loading...

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