Author Page for Wayne R. Landsman

International Accounting Standards and Accounting Quality

Stanford University Graduate School of Business Research Paper No. 1976

Number of pages: 55 Posted: 11 Apr 2005

Mary E. Barth, Wayne R. Landsman and Mark H. Lang

Stanford University - Graduate School of Business, University of North Carolina Kenan-Flagler Business School and University of North Carolina at Chapel Hill

Downloads 11,815 (526)

Citation 126

Abstract:

2.

The Relevance of the Value Relevance Literature for Financial Accounting Standard Setting: Another View

Downloads 6,634 ( 1,468)

Citation 35

2

The Relevance of the Value Relevance Literature for Financial Accounting Standard Setting: Another View

Number of pages: 41 Posted: 10 Nov 2000

Mary E. Barth, William H. Beaver and Wayne R. Landsman

Stanford University - Graduate School of Business, Stanford University and University of North Carolina Kenan-Flagler Business School

Downloads 6,634 (1,455)

Citation 35

Abstract:

The Relevance of the Value Relevance Literature for Financial Accounting Standard Setting: Another View

Posted: 25 Oct 2001

Mary E. Barth, William H. Beaver and Wayne R. Landsman

Stanford University - Graduate School of Business, Stanford University and University of North Carolina Kenan-Flagler Business School

Abstract:

3.

Cost of Capital and Earnings Transparency

Journal of Accounting & Economics (JAE), Forthcoming, Stanford University Graduate School of Business Research Paper No. 2015, Rock Center for Corporate Governance at Stanford University Working Paper No. 48

Number of pages: 58 Posted: 25 Feb 2009 Last Revised: 14 May 2013

Mary E. Barth, Yaniv Konchitchki and Wayne R. Landsman

Stanford University - Graduate School of Business, University of California, Berkeley - Haas School of Business and University of North Carolina Kenan-Flagler Business School

Downloads 5,041 (2,334)

Citation 50

Abstract:

4.

How did Financial Reporting Contribute to the Financial Crisis?

European Accounting Review 19, no. 3: 399-423. , Rock Center for Corporate Governance at Stanford University Working Paper No. 79

Number of pages: 38 Posted: 10 May 2010 Last Revised: 19 Sep 2012

Mary E. Barth and Wayne R. Landsman

Stanford University - Graduate School of Business and University of North Carolina Kenan-Flagler Business School

Downloads 5,019 (2,351)

Citation 18

Abstract:

5.

Accruals, Cash Flow and Equity Values

Downloads 4,699 ( 2,665)

2

Accruals, Cash Flow and Equity Values

Number of pages: 44 Posted: 08 Mar 1999

Mary E. Barth, William H. Beaver, John R. M. Hand and Wayne R. Landsman

Stanford University - Graduate School of Business, Stanford University, University of North Carolina Kenan-Flagler Business School and University of North Carolina Kenan-Flagler Business School

Downloads 4,699 (2,628)

Citation 91

Abstract:

Accruals, Cash Flow and Equity Values

Posted: 13 Sep 1999

Mary E. Barth, William H. Beaver, John R. M. Hand and Wayne R. Landsman

Stanford University - Graduate School of Business, Stanford University, University of North Carolina Kenan-Flagler Business School and University of North Carolina Kenan-Flagler Business School

Abstract:

6.

Fair Value Accounting for Financial Instruments: Some Implications for Bank Regulation

BIS Working Paper No. 209

Number of pages: 32 Posted: 20 Sep 2007

Wayne R. Landsman

University of North Carolina Kenan-Flagler Business School

Downloads 4,640 (2,718)

Citation 32

Abstract:

7.

Beaver (1968) Revisited: Has the Information Content of Annual Earnings Announcements Declined in the Past Three Decades?

Number of pages: 38 Posted: 11 Feb 2000

Wayne R. Landsman and Edward L. Maydew

University of North Carolina Kenan-Flagler Business School and University of North Carolina at Chapel Hill

Downloads 4,529 (2,846)

Citation 38

Abstract:

8.

Are IFRS-based and US GAAP-based Accounting Amounts Comparable?

Journal of Accounting & Economics, Vol. 54, Issue 1, pp. 68-93, August 2012, Rock Center for Corporate Governance at Stanford University Working Paper No. 78

Number of pages: 75 Posted: 07 Apr 2010 Last Revised: 19 Sep 2012

Mary E. Barth, Wayne R. Landsman, Mark H. Lang and Christopher D. Williams

Stanford University - Graduate School of Business, University of North Carolina Kenan-Flagler Business School, University of North Carolina at Chapel Hill and University of Michigan, Stephen M. Ross School of Business

Downloads 4,310 (3,078)

Citation 39

Abstract:

9.

The Pricing of Dividends in Equity Valuation

Downloads 3,263 ( 4,964)

2

The Pricing of Dividends in Equity Valuation

Number of pages: 34 Posted: 13 Aug 1999

John R. M. Hand and Wayne R. Landsman

University of North Carolina Kenan-Flagler Business School and University of North Carolina Kenan-Flagler Business School

Downloads 3,263 (4,870)

Citation 26

Abstract:

The Pricing of Dividends in Equity Valuation

Journal of Business Finance & Accounting, Vol. 32, No. 3-4, pp. 435-469, April 2005

Posted: 27 Apr 2005

John R. M. Hand and Wayne R. Landsman

University of North Carolina Kenan-Flagler Business School and University of North Carolina Kenan-Flagler Business School

Abstract:

10.

Testing the Ohlson Model: V or Not V, that is the Question

Number of pages: 41 Posted: 11 Sep 1998

John R. M. Hand and Wayne R. Landsman

University of North Carolina Kenan-Flagler Business School and University of North Carolina Kenan-Flagler Business School

Downloads 2,670 (6,876)

Citation 24

Abstract:

11.

The Information Content of Annual Earnings Announcements and Mandatory Adoption of IFRS

Journal of Accounting & Economics (JAE), Forthcoming

Number of pages: 59 Posted: 04 Feb 2009 Last Revised: 19 Sep 2012

Wayne R. Landsman, Edward L. Maydew and Jacob R. Thornock

University of North Carolina Kenan-Flagler Business School, University of North Carolina at Chapel Hill and Brigham Young University

Downloads 2,325 (8,571)

Citation 17

Abstract:

12.

Accruals, Accounting-Based Valuation Models, and the Prediction of Equity Values

Number of pages: 60 Posted: 29 May 2004

Mary E. Barth, William H. Beaver, John R. M. Hand and Wayne R. Landsman

Stanford University - Graduate School of Business, Stanford University, University of North Carolina Kenan-Flagler Business School and University of North Carolina Kenan-Flagler Business School

Downloads 2,316 (8,612)

Citation 30

Abstract:

13.

The Pros and Cons of Regulating Corporate Reporting: A Critical Review of the Arguments

Accounting and Business Research Vol. 40 Number 3, 2010

Number of pages: 38 Posted: 25 Mar 2010 Last Revised: 07 Sep 2017

Robert M. Bushman and Wayne R. Landsman

University of North Carolina Kenan-Flagler Business School and University of North Carolina Kenan-Flagler Business School

Downloads 1,926 (11,685)

Citation 5

Abstract:

14.

Effects on Comparability and Capital Market Benefits of Voluntary IFRS Adoption

Rock Center for Corporate Governance at Stanford University Working Paper No. 133

Number of pages: 54 Posted: 04 Jan 2013 Last Revised: 11 Jan 2018

Mary E. Barth, Wayne R. Landsman, Mark H. Lang and Christopher D. Williams

Stanford University - Graduate School of Business, University of North Carolina Kenan-Flagler Business School, University of North Carolina at Chapel Hill and University of Michigan, Stephen M. Ross School of Business

Downloads 1,660 (14,800)

Citation 16

Abstract:

15.

The JOBS Act and Information Uncertainty in IPO Firms

Accounting Review, Forthcoming, Stanford University Graduate School of Business Research Paper No. 14-26

Number of pages: 65 Posted: 15 Jul 2014 Last Revised: 15 Feb 2017

Mary E. Barth, Wayne R. Landsman and Daniel J. Taylor

Stanford University - Graduate School of Business, University of North Carolina Kenan-Flagler Business School and The Wharton School, University of Pennsylvania

Downloads 1,645 (14,996)

Citation 31

Abstract:

16.

Constraints on Accrual Components of Earnings in Equity Valuation

Number of pages: 50 Posted: 09 Aug 2002

Mary E. Barth, William H. Beaver, John R. M. Hand and Wayne R. Landsman

Stanford University - Graduate School of Business, Stanford University, University of North Carolina Kenan-Flagler Business School and University of North Carolina Kenan-Flagler Business School

Downloads 1,528 (16,779)

Citation 7

Abstract:

17.

When is Bad News Really Bad News?

Downloads 1,330 ( 20,658)

3

When is Bad News Really Bad News?

Number of pages: 37 Posted: 21 Jul 1999

Jennifer S. Conrad, Jennifer S. Conrad, Bradford Cornell and Wayne R. Landsman

University of North Carolina at Chapel HillUniversity of North Carolina Kenan-Flagler Business School, Anderson Graduate School of Management, UCLA and University of North Carolina Kenan-Flagler Business School

Downloads 1,330 (20,312)

Citation 8

Abstract:

When is Bad News Really Bad News?

Posted: 19 Aug 2002

Jennifer S. Conrad, Jennifer S. Conrad, Bradford Cornell and Wayne R. Landsman

University of North Carolina at Chapel HillUniversity of North Carolina Kenan-Flagler Business School, Anderson Graduate School of Management, UCLA and University of North Carolina Kenan-Flagler Business School

Abstract:

When is Bad News Really Bad News?

Posted: 30 Jul 2003

Jennifer S. Conrad, Jennifer S. Conrad, Bradford Cornell and Wayne R. Landsman

University of North Carolina at Chapel HillUniversity of North Carolina Kenan-Flagler Business School, Anderson Graduate School of Management, UCLA and University of North Carolina Kenan-Flagler Business School

Abstract:

18.

Accounting Information, Investor Sentiment, and Market Pricing

Journal of Law, Finance, and Accounting (JLFA) , Forthcoming

Number of pages: 31 Posted: 09 Jun 2014 Last Revised: 07 Mar 2017

Bradford Cornell, Wayne R. Landsman and Stephen Stubben

Anderson Graduate School of Management, UCLA, University of North Carolina Kenan-Flagler Business School and University of Utah

Downloads 1,317 (20,965)

Citation 2

Abstract:

19.

How Do Analyst Recommendations Respond to Major News?

Downloads 1,214 ( 23,711)

2

How Do Analyst Recommendations Respond to Major News?

Number of pages: 49 Posted: 15 Apr 2002

Jennifer S. Conrad, Jennifer S. Conrad, Bradford Cornell, Wayne R. Landsman and Brian Rountree

University of North Carolina at Chapel HillUniversity of North Carolina Kenan-Flagler Business School, Anderson Graduate School of Management, UCLA, University of North Carolina Kenan-Flagler Business School and Rice University - Jesse H. Jones Graduate School of Business

Downloads 1,214 (23,313)

Citation 19

Abstract:

How do Analyst Recommendations Respond to Major News?

Posted: 21 Apr 2005

Jennifer S. Conrad, Jennifer S. Conrad, Bradford Cornell, Wayne R. Landsman and Brian Rountree

University of North Carolina at Chapel HillUniversity of North Carolina Kenan-Flagler Business School, Anderson Graduate School of Management, UCLA, University of North Carolina Kenan-Flagler Business School and Rice University - Jesse H. Jones Graduate School of Business

Abstract:

20.

Asymmetric Timeliness and the Resolution of Investor Disagreement and Uncertainty at Earnings Announcements

Accounting Review (Forthcoming), UNC Kenan-Flagler Research Paper, Rock Center for Corporate Governance at Stanford University Working Paper No. 162

Number of pages: 62 Posted: 28 Jul 2014 Last Revised: 02 Oct 2019

Mary E. Barth, Wayne R. Landsman, Vivek Raval and Sean Wang

Stanford University - Graduate School of Business, University of North Carolina Kenan-Flagler Business School, University of Illinois at Chicago - Department of Accounting and Southern Methodist University (SMU) - Accounting Department

Downloads 1,213 (23,735)

Citation 6

Abstract:

21.

The Valuation Implications of Employee Stock Option Accounting for Computer Software Firms

Number of pages: 41 Posted: 27 Jun 2000

Timothy B. Bell, Wayne R. Landsman, Bruce L. Miller and Shu Yeh

KPMG International, LLP - Assurance & Advisory Services Center, University of North Carolina Kenan-Flagler Business School, University of California, Los Angeles (UCLA) - Accounting Area and KPMG LLP, Montvale

Downloads 1,162 (25,267)

Citation 1

Abstract:

22.

Determinants of Goodwill Impairment: International Evidence

Number of pages: 54 Posted: 22 May 2015 Last Revised: 24 Jul 2015

Martin Glaum, Wayne R. Landsman and Sven Wyrwa

WHU - Otto Beisheim School of Management, University of North Carolina Kenan-Flagler Business School and International School of Management ISM (Frankfurt)

Downloads 1,100 (27,395)

Citation 7

Abstract:

23.

Market Reaction to Securitization Retained Interest Impairments during the Financial Crisis of 2007-2008: Are Implicit Guarantees Worth the Paper They’re Not Written On?

Number of pages: 62 Posted: 19 Nov 2009 Last Revised: 19 Sep 2012

Dan Amiram, Wayne R. Landsman, Ken V. Peasnell and Catherine Shakespeare

Tel Aviv University - Coller School of Management, University of North Carolina Kenan-Flagler Business School, Lancaster University - Department of Accounting and Finance and University of Michigan - Stephen M. Ross School of Business

Downloads 1,063 (28,698)

Citation 10

Abstract:

24.

The Contribution of Bank Regulation and Fair Value Accounting to Procyclical Leverage

Review of Accounting Studies, Forthcoming

Number of pages: 56 Posted: 29 Jul 2013 Last Revised: 08 Mar 2017

Amir Amel-Zadeh, Mary E. Barth and Wayne R. Landsman

University of Oxford - Said Business School, Stanford University - Graduate School of Business and University of North Carolina Kenan-Flagler Business School

Downloads 995 (31,537)

Citation 6

Abstract:

25.

Private Equity Net Asset Values and Future Cash Flows

Forthcoming The Accounting Review

Number of pages: 46 Posted: 29 Jul 2015 Last Revised: 04 Apr 2019

Tim Jenkinson, Wayne R. Landsman, Brian Rountree and Kazbi Soonawalla

University of Oxford - Said Business School, University of North Carolina Kenan-Flagler Business School, Rice University - Jesse H. Jones Graduate School of Business and University of Oxford - Said Business School

Downloads 966 (32,894)

Citation 9

Abstract:

26.

Goodwill Impairment: The Effects of Public Enforcement and Monitoring by Institutional Investors

Forthcoming: The Accounting Review

Number of pages: 63 Posted: 28 Dec 2017

Martin Glaum, Wayne R. Landsman and Sven Wyrwa

WHU - Otto Beisheim School of Management, University of North Carolina Kenan-Flagler Business School and International School of Management ISM (Frankfurt)

Downloads 948 (33,801)

Citation 8

Abstract:

27.

Asymmetry in Earnings Timeliness and Persistence: A Simultaneous Equations Approach

Review of Accounting Studies, Forthcoming

Number of pages: 41 Posted: 02 Apr 2008 Last Revised: 19 Sep 2012

William H. Beaver, Wayne R. Landsman and Edward Owens

Stanford University, University of North Carolina Kenan-Flagler Business School and University of Utah - David Eccles School of Business

Downloads 928 (34,814)

Abstract:

28.

Are Asset Securitizations Sales or Loans?

University of Michigan Ross School of Business Research Paper

Number of pages: 36 Posted: 17 Aug 2006

Wayne R. Landsman, Ken V. Peasnell and Catherine Shakespeare

University of North Carolina Kenan-Flagler Business School, Lancaster University - Department of Accounting and Finance and University of Michigan - Stephen M. Ross School of Business

Downloads 825 (41,034)

Citation 14

Abstract:

29.

The Value Relevance of Alternative Methods of Accounting for Employee Stock Options

Number of pages: 52 Posted: 01 Aug 2004

Wayne R. Landsman, Ken V. Peasnell, Peter F. Pope and Shu Yeh

University of North Carolina Kenan-Flagler Business School, Lancaster University - Department of Accounting and Finance, Bocconi University and National Taiwan University - Department of Accounting

Downloads 744 (47,162)

Citation 4

Abstract:

30.

Tax-Loss Harvesting with Cryptocurrencies

Number of pages: 58 Posted: 17 Feb 2022 Last Revised: 29 Apr 2022

Lin William Cong, Wayne R. Landsman, Edward L. Maydew and Daniel Rabetti

Cornell University - Samuel Curtis Johnson Graduate School of Management, University of North Carolina Kenan-Flagler Business School, University of North Carolina at Chapel Hill and Tel Aviv University - Coller School of Management

Downloads 700 (51,148)

Abstract:

31.

Using Fair Value Earnings to Assess Firm Value

Stanford University Graduate School of Business Research Paper No. 18-7

Number of pages: 26 Posted: 19 Jan 2018 Last Revised: 27 Apr 2018

Mary E. Barth and Wayne R. Landsman

Stanford University - Graduate School of Business and University of North Carolina Kenan-Flagler Business School

Downloads 676 (53,554)

Citation 2

Abstract:

32.

Deterrent Disclosure

The Accounting Review, Forthcoming

Number of pages: 51 Posted: 08 Apr 2019 Last Revised: 14 Jul 2021

Stephen Glaeser and Wayne R. Landsman

University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of North Carolina Kenan-Flagler Business School

Downloads 668 (54,457)

Citation 9

Abstract:

33.

Relevance of Differences Between Net Income Based on IFRS and Domestic Standards for European Firms

Downloads 614 ( 60,530)

Citation 29

2

Relevance of Differences Between Net Income Based on IFRS and Domestic Standards for European Firms

Number of pages: 52 Posted: 17 May 2011 Last Revised: 17 Aug 2013

Mary E. Barth, Wayne R. Landsman, Danqing Young and Zili Zhuang

Stanford University - Graduate School of Business, University of North Carolina Kenan-Flagler Business School, The Chinese University of Hong Kong (CUHK) - School of Accountancy and The Chinese University of Hong Kong (CUHK) - Faculty of Business Administration

Downloads 614 (59,803)

Citation 5

Abstract:

Relevance of Differences between Net Income Based on IFRS and Domestic Standards for European Firms

Journal of Business Finance & Accounting, Vol. 41, Issue 3-4, pp. 297-327, 2014

Number of pages: 31 Posted: 11 Apr 2014

Mary E. Barth, Wayne R. Landsman, Danqing Young and Zili Zhuang

Stanford University - Graduate School of Business, University of North Carolina Kenan-Flagler Business School, The Chinese University of Hong Kong (CUHK) - School of Accountancy and The Chinese University of Hong Kong (CUHK) - Faculty of Business Administration

Downloads 0

Citation 6

Abstract:

34.

How Are Analysts’ Forecasts Affected by High Uncertainty?

Downloads 578 ( 65,312)

Citation 11

2

How Are Analysts’ Forecasts Affected by High Uncertainty?

Columbia Business School Research Paper No. 13-68, Simon School Working Paper No. FR 13-24

Number of pages: 46 Posted: 18 Aug 2013 Last Revised: 10 Aug 2017

Dan Amiram, Wayne R. Landsman, Edward Owens and Stephen Stubben

Tel Aviv University - Coller School of Management, University of North Carolina Kenan-Flagler Business School, University of Utah - David Eccles School of Business and University of Utah

Downloads 576 (64,900)

Citation 7

Abstract:

How are Analysts’ Forecasts Affected by High Uncertainty?

Journal of Business Finance & Accounting, Vol. 45, Issue 3-4, pp. 295-318, 2018

Number of pages: 24 Posted: 17 Apr 2018

Dan Amiram, Wayne R. Landsman, Edward Owens and Stephen Stubben

Tel Aviv University - Coller School of Management, University of North Carolina Kenan-Flagler Business School, University of Utah - David Eccles School of Business and University of Utah

Downloads 2 (883,017)

Citation 4

Abstract:

35.

Mandatorily Disclosed Materiality Thresholds, their Determinants, and their Association with Earnings Multiples

Columbia Business School Research Paper No. 15-69

Number of pages: 53 Posted: 18 Jul 2015 Last Revised: 10 May 2017

Dan Amiram, Justin Chircop, Wayne R. Landsman and Ken V. Peasnell

Tel Aviv University - Coller School of Management, Lancaster University Management School, University of North Carolina Kenan-Flagler Business School and Lancaster University - Department of Accounting and Finance

Downloads 552 (69,267)

Citation 2

Abstract:

36.

Do Investors Understand Really Dirty Surplus?

Accounting Review, Forthcoming

Number of pages: 50 Posted: 25 Jul 2010

Wayne R. Landsman, Bruce L. Miller, Ken V. Peasnell and Shu Yeh

University of North Carolina Kenan-Flagler Business School, University of California, Los Angeles (UCLA) - Accounting Area, Lancaster University - Department of Accounting and Finance and National Taiwan University - College of Management

Downloads 505 (77,335)

Citation 4

Abstract:

37.

The revolving door between large audit firms and the PCAOB: Implications for future inspection reports and audit quality

The Accounting Review, 97(1), 261-292

Number of pages: 55 Posted: 16 Jul 2018 Last Revised: 22 Jan 2022

Bradley E. Hendricks, Wayne R. Landsman and F. Dimas Peña-Romera

University of North Carolina (UNC) at Chapel Hill - Kenan-Flagler Business School, University of North Carolina Kenan-Flagler Business School and Arizona State University (ASU)

Downloads 500 (78,298)

Abstract:

38.

Do Institutional Investors and Security Analysts Mitigate the Effects of Investor Sentiment?

Number of pages: 33 Posted: 25 May 2011

Bradford Cornell, Wayne R. Landsman and Stephen Stubben

Anderson Graduate School of Management, UCLA, University of North Carolina Kenan-Flagler Business School and University of Utah

Downloads 479 (82,392)

Citation 6

Abstract:

39.

Effect of Mandatory IFRS Adoption on Accounting-Based Prediction Models for CDS Spreads

Downloads 439 ( 91,615)

Citation 7

2

Effect of Mandatory IFRS Adoption on Accounting-Based Prediction Models for CDS Spreads

Number of pages: 46 Posted: 02 Jun 2014 Last Revised: 28 May 2017

Pepa Kraft and Wayne R. Landsman

HEC Paris and University of North Carolina Kenan-Flagler Business School

Downloads 390 (103,960)

Citation 9

Abstract:

Effect of Mandatory IFRS Adoption on Accounting-Based Prediction Models for CDS Spreads

European Accounting Review, Forthcoming

Number of pages: 49 Posted: 15 May 2020

Pepa Kraft, Wayne R. Landsman and Zilu SHAN

HEC Paris, University of North Carolina Kenan-Flagler Business School and HEC Paris

Downloads 49 (532,792)

Citation 1

Abstract:

40.

How Do Analysts Recommendations Respond to Major News?

Number of pages: 49 Posted: 17 Sep 2004

Jennifer S. Conrad, Jennifer S. Conrad, Bradford Cornell, Wayne R. Landsman and Brian Rountree

University of North Carolina at Chapel HillUniversity of North Carolina Kenan-Flagler Business School, Anderson Graduate School of Management, UCLA, University of North Carolina Kenan-Flagler Business School and Rice University - Jesse H. Jones Graduate School of Business

Downloads 431 (93,391)

Abstract:

41.

The Effects of CDS Trading on Information Asymmetry in Syndicated Loans

Journal of Financial Economics (JFE), Forthcoming

Number of pages: 54 Posted: 19 Jun 2015 Last Revised: 08 Jun 2017

Dan Amiram, William H. Beaver, Wayne R. Landsman and Jianxin (Donny) Zhao

Tel Aviv University - Coller School of Management, Stanford University, University of North Carolina Kenan-Flagler Business School and Emory University

Downloads 403 (100,900)

Citation 2

Abstract:

42.

The Pricing of Acquired Intangibles

TRR 266 Accounting for Transparency Working Paper Series No. 65

Number of pages: 61 Posted: 18 Oct 2021

Wayne R. Landsman, Alexander Liss and Soenke Sievers

University of North Carolina Kenan-Flagler Business School, University of Paderborn and TRR 266 Accounting for Transparency

Downloads 380 (107,969)

Abstract:

43.

Does Voluntary Disclosure Substitute for Mandatory Disclosure? Evidence from Contract Redactions

Number of pages: 57 Posted: 16 Jul 2020 Last Revised: 13 Apr 2021

Mary E. Barth, Wayne R. Landsman, Xiaoli (Shaolee) Tian and Miaomiao Yu

Stanford University - Graduate School of Business, University of North Carolina Kenan-Flagler Business School, Georgetown University - Department of Accounting and Business Law and Louisiana State University, Baton Rouge - E.J. Ourso College of Business Administration

Downloads 341 (121,756)

Citation 1

Abstract:

44.

Dark Trading Volume at Earnings Announcements

Kenan Institute of Private Enterprise Research Paper No. 19-8

Number of pages: 62 Posted: 27 Jul 2017 Last Revised: 27 Feb 2019

Xanthi Gkougkousi and Wayne R. Landsman

Compass Lexecon and University of North Carolina Kenan-Flagler Business School

Downloads 312 (133,709)

Citation 2

Abstract:

45.

Governance and the Split of Options between Executive and Non-Executive Employees

Number of pages: 40 Posted: 11 Apr 2005

Wayne R. Landsman, Mark H. Lang and Shu Yeh

University of North Carolina Kenan-Flagler Business School, University of North Carolina at Chapel Hill and National Taiwan University - Department of Accounting

Downloads 295 (141,918)

Citation 4

Abstract:

46.

Firm Categorization and IPO Price Formation: Evidence From Unicorns

Number of pages: 48 Posted: 05 Sep 2020 Last Revised: 26 May 2021

Badryah Alhusaini, Bradley E. Hendricks and Wayne R. Landsman

Arizona State University, University of North Carolina (UNC) at Chapel Hill - Kenan-Flagler Business School and University of North Carolina Kenan-Flagler Business School

Downloads 288 (145,551)

Abstract:

47.

Reliability and Relevance of Fair Values: Private Equity Investments and Investee Fundamentals

Review of Accounting Studies, Forthcoming, George Mason University School of Business Research Paper No. 18-11, Kenan Institute of Private Enterprise Research Paper No. 18-10

Number of pages: 42 Posted: 01 Jun 2018 Last Revised: 10 Mar 2019

Petrus (Petri) Ferreira, Roman Kräussl, Wayne R. Landsman, Maria Borysoff (Nykyforovych) and Peter F. Pope

University of North Carolina (UNC) at Chapel Hill, Kenan-Flagler Business School, Accounting Area, Universite du Luxembourg - Department of Finance, University of North Carolina Kenan-Flagler Business School, George Mason University and Bocconi University

Downloads 284 (147,634)

Citation 4

Abstract:

48.

Analyst Forecast Revision Consistency and Bias in Earnings Forecast Revisions

Stanford University Graduate School of Business Research Paper

Number of pages: 41 Posted: 23 Feb 2021

Mary E. Barth, Wayne R. Landsman, Vivek Raval and Sean Wang

Stanford University - Graduate School of Business, University of North Carolina Kenan-Flagler Business School, University of Illinois at Chicago - Department of Accounting and Southern Methodist University (SMU) - Accounting Department

Downloads 280 (149,760)

Abstract:

49.

The Valuation Differences Between Stock Option and Restricted Stock Grants for U.S. Firms

Downloads 213 (195,338)

Citation 2

2

The Valuation Differences Between Stock Option and Restricted Stock Grants for U.S. Firms

Number of pages: 35 Posted: 16 Dec 2010 Last Revised: 19 Sep 2012

James H. Irving, Wayne R. Landsman and Bradley P. Lindsey

James Madison University, University of North Carolina Kenan-Flagler Business School and Utah State University - School of Accountancy

Downloads 207 (200,394)

Citation 3

Abstract:

The Valuation Differences between Stock Option and Restricted Stock Grants for US Firms

Journal of Business Finance & Accounting, Vol. 38, Nos. 3/4, pp. 395-412, 2011

Number of pages: 18 Posted: 11 May 2011

James H. Irving, Wayne R. Landsman and Bradley P. Lindsey

James Madison University, University of North Carolina Kenan-Flagler Business School and Utah State University - School of Accountancy

Downloads 6 (837,853)

Abstract:

50.

Equity Market Fragmentation and Capital Investment Efficiency

Number of pages: 61 Posted: 03 Mar 2021 Last Revised: 13 May 2022

Wayne R. Landsman, Jing Pan and Stephen Stubben

University of North Carolina Kenan-Flagler Business School, Pennsylvania State University - Department of Accounting and University of Utah

Downloads 184 (222,870)

Abstract:

51.

The IFRS Option to Reclassify Financial Assets out of Fair Value in 2008: The Roles Played by Regulatory Capital and Too-Important-To-Fail Status

Review of Accounting Studies, Forthcoming, Kenan Institute of Private Enterprise Research Paper No. 19-18

Number of pages: 49 Posted: 09 May 2017

Peter Fiechter, Wayne R. Landsman, Ken V. Peasnell and Annelies Renders

University of Neuchatel - Institute of Financial Analysis, University of North Carolina Kenan-Flagler Business School, Lancaster University - Department of Accounting and Finance and Maastricht University

Downloads 183 (223,934)

Abstract:

52.

The Challenges the Changing Landscape of Banking Poses for Accounting and Financial Reporting

UNC Kenan-Flagler Research Paper No. 2013-18

Number of pages: 34 Posted: 07 Feb 2013

Wayne R. Landsman and Ken V. Peasnell

University of North Carolina Kenan-Flagler Business School and Lancaster University - Department of Accounting and Finance

Downloads 175 (232,634)

Abstract:

53.

Risk Factor Disclosure and Private Debt Contracting

Number of pages: 51 Posted: 28 Mar 2022

Lili Dai, Wayne R. Landsman and Zihang Ryan Peng

University of New South Wales (UNSW), University of North Carolina Kenan-Flagler Business School and University of New South Wales

Downloads 89 (382,104)

Abstract:

54.

Commentary on the SEC’s Proposed Exemption to Internal Control Audits under SOX 404(b)

Number of pages: 8 Posted: 10 Mar 2020

Mary E. Barth, Wayne R. Landsman, Joseph H. Schroeder and Daniel J. Taylor

Stanford University - Graduate School of Business, University of North Carolina Kenan-Flagler Business School, Indiana University - Kelley School of Business - Department of Accounting and The Wharton School, University of Pennsylvania

Downloads 88 (384,765)

Abstract:

55.

Commentary on the SEC's Proposed Reporting Threshold for Institutional Investment Managers

Number of pages: 6 Posted: 15 Dec 2020

Mary E. Barth, Travis Dyer, Wayne R. Landsman and Daniel J. Taylor

Stanford University - Graduate School of Business, Brigham Young University, University of North Carolina Kenan-Flagler Business School and The Wharton School, University of Pennsylvania

Downloads 82 (401,335)

Abstract:

56.

The Impact of Regulatory Changes on the Information Content of Target Prices

Number of pages: 46 Posted: 01 Mar 2022

Andreas Charitou, Irene Karamanou, Wayne R. Landsman and Zacharias Petrou

University of Cyprus, University of Cyprus - Department of Public and Business Administration, University of North Carolina Kenan-Flagler Business School and University of Liverpool Management School

Downloads 40 (561,234)

Abstract:

57.

Accounting and Valuation: How Helpful are Recent Accounting Rule Changes?

Journal of Applied Corporate Finance, Vol. 18, No. 4, pp. 44-52, Fall 2006

Number of pages: 11 Posted: 11 Dec 2006

Bradford Cornell and Wayne R. Landsman

Anderson Graduate School of Management, UCLA and University of North Carolina Kenan-Flagler Business School

Downloads 40 (561,234)

Abstract:

58.

Implications of Components of Income Excluded from Pro Forma Earnings for Future Profitability and Equity Valuation

Journal of Business Finance & Accounting, Vol. 34, No. 3-4, pp. 650-675, April/May 2007

Number of pages: 26 Posted: 04 Jun 2007

Wayne R. Landsman, Bruce L. Miller and Shu Yeh

University of North Carolina Kenan-Flagler Business School, University of California, Los Angeles (UCLA) - Accounting Area and National Taiwan University - College of Management

Downloads 23 (663,892)

Citation 2

Abstract:

59.

Discussion of Accounting for Joint Ventures and Associates in Canada, UK, and Us: Do Us Rules Hide Information?

Journal of Business Finance & Accounting, Vol. 33, Issue 3-4, pp. 418-421, April 2006

Number of pages: 4 Posted: 25 May 2006

Wayne R. Landsman

University of North Carolina Kenan-Flagler Business School

Downloads 21 (678,611)

Abstract:

60.

The Impact of Analysts' Forecast Errors and Forecast Revisions on Stock Prices

Journal of Business Finance & Accounting, Vol. 35, Issue 5-6, pp. 709-740, June/July 2008

Number of pages: 32 Posted: 18 Jun 2008

William H. Beaver, Bradford Cornell, Wayne R. Landsman and Stephen Stubben

Stanford University, Anderson Graduate School of Management, UCLA, University of North Carolina Kenan-Flagler Business School and University of Utah

Downloads 3 (834,686)

Citation 4

Abstract:

61.

CDS Trading Initiation, Information Asymmetry, and Dividend Payout

Posted: 13 Apr 2021

Wayne R. Landsman, Chao Kevin Li and Jianxin (Donny) Zhao

University of North Carolina Kenan-Flagler Business School, University of New South Wales (UNSW) and Emory University

Abstract:

62.

Do Managerial Incentives Drive Cost Behavior? Evidence about the Role of the Zero Earnings Benchmark for Labor Cost Behavior in Belgian Private Firms

The Accounting Review (July 2012)

Posted: 21 Aug 2009 Last Revised: 19 Aug 2017

Bart Dierynck, Wayne R. Landsman and Annelies Renders

Tilburg University, University of North Carolina Kenan-Flagler Business School and Maastricht University

Abstract:

63.

Auditor Switches in the Pre- and Post-Enron Eras: Risk or Realignment?

Accounting Review, Forthcoming

Posted: 03 May 2006 Last Revised: 19 Sep 2012

Wayne R. Landsman, Karen K. Nelson and Brian Rountree

University of North Carolina Kenan-Flagler Business School, Texas Christian University - Department of Accounting and Rice University - Jesse H. Jones Graduate School of Business

Abstract:

64.

The Valuation Implications of Employee Stock Option Accounting for Profitable Computer Software Firms

Posted: 19 Jun 2002

Timothy B. Bell, Wayne R. Landsman, Bruce L. Miller and Shu Yeh

KPMG International, LLP - Assurance & Advisory Services Center, University of North Carolina Kenan-Flagler Business School, University of California, Los Angeles (UCLA) - Accounting Area and KPMG LLP, Montvale

Abstract:

65.

Value-Relevance of Banks' Fair Value Disclosures Under SFAS 107

Posted: 08 Jul 1998

Mary E. Barth, William H. Beaver and Wayne R. Landsman

Stanford University - Graduate School of Business, Stanford University and University of North Carolina Kenan-Flagler Business School

Abstract:

66.

Value-Relevance of Banks' Fair Value Disclosures Under SFAS No. 107

THE ACCOUNTING REVIEW, Vol 71, No 4, October 1996

Posted: 19 May 1998

Mary E. Barth, William H. Beaver and Wayne R. Landsman

Stanford University - Graduate School of Business, Stanford University and University of North Carolina Kenan-Flagler Business School

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67.

Accounting for Financial Instruments: An Option Pricing- Based Approach to Measuring Corporate Debt Components

Posted: 28 Apr 1998

Mary E. Barth, Wayne R. Landsman and Richard J. Rendleman

Stanford University - Graduate School of Business, University of North Carolina Kenan-Flagler Business School and University of North Carolina at Chapel Hill

Abstract:

68.

Valuation Characteristics of Equity Book Value and Net Income: Tests of the Abandonment Option Hypothesis

Posted: 30 Sep 1996

Mary E. Barth, William H. Beaver and Wayne R. Landsman

Stanford University - Graduate School of Business, Stanford University and University of North Carolina Kenan-Flagler Business School

Wayne R. Landsman

University of North Carolina Kenan-Flagler Business School

KPMG Professor of Accounting

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Scholarly Papers (68)

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