Wayne R. Landsman

University of North Carolina Kenan-Flagler Business School

KPMG Professor of Accounting

McColl Building

Chapel Hill, NC 27599-3490

United States

SCHOLARLY PAPERS

51

DOWNLOADS
Rank 108

SSRN RANKINGS

Top 108

in Total Papers Downloads

70,063

CITATIONS
Rank 562

SSRN RANKINGS

Top 562

in Total Papers Citations

871

Scholarly Papers (51)

1.

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 10,091 (257)
Citation 185

Abstract:

IAS, IASB, International Accounting Standards, International Accounting Standards Board, International Financial Reporting Standards

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

JAE Rochester Conference April 2000
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 5,780 (834)
Citation 159

Abstract:

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

Journal of Accounting & Economics, Vol. 31, Nos. 1-3, September 2001
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:

Value relevance

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 4,804 (1,151)
Citation 28

Abstract:

accounting procedures, asset pricing, cost of capital, financial statements, risk

4.
Downloads 4,513 ( 1,306)
Citation 83

Accruals, Cash Flow and Equity Values

Number of pages: 44 Posted: 08 Mar 1999
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 4,513 (1,283)
Citation 83

Abstract:

Accruals, Cash Flow and Equity Values

Review of Accounting Studies
Posted: 13 Sep 1999
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:

5.

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 3,734 (1,551)
Citation 13

Abstract:

Fair values, financial instruments, information asymmetry

6.

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 3,733 (1,458)
Citation 18

Abstract:

Financial Statements, Asset-Backed Financing, Accounting Bank Assets, Standards Global Financial Crisis, 2008-2009

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 3,615 (1,680)
Citation 30

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
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 3,306 (1,860)
Citation 22

Abstract:

IAS, IASB, International Accounting Standards, International Accounting Standards Board, International Financial Reporting Standards, US GAAP, Comparability, Comparable Financial Reporting Standards

9.
Downloads 3,192 ( 2,402)
Citation 51

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 3,192 (2,349)
Citation 51

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 2,407 (3,704)
Citation 17

Abstract:

11.

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

Number of pages: 60 Posted: 29 May 2004
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 2,125 (4,592)
Citation 31

Abstract:

Accruals, Valuation, Out-of-sample prediction

12.

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 1,722 (5,686)
Citation 28

Abstract:

IFRS, Earnings Announcements, Information Content

13.

Constraints on Accrual Components of Earnings in Equity Valuation

Number of pages: 50 Posted: 09 Aug 2002
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 1,451 (9,037)
Citation 2

Abstract:

14.
Downloads 1,272 ( 11,610)
Citation 44

When Is Bad News Really Bad News?

EFA 0071
Number of pages: 37 Posted: 21 Jul 1999
Jennifer S. Conrad, Bradford Cornell and Wayne R. Landsman
University of North Carolina Kenan-Flagler Business School, California Institute of Technology and University of North Carolina Kenan-Flagler Business School
Downloads 1,272 (11,359)
Citation 44

Abstract:

When Is Bad News Really Bad News?

Journal of Finance, Forthcoming
Posted: 19 Aug 2002
Jennifer S. Conrad, Bradford Cornell and Wayne R. Landsman
University of North Carolina Kenan-Flagler Business School, California Institute of Technology and University of North Carolina Kenan-Flagler Business School

Abstract:

When is Bad News Really Bad News?

Journal of Finance, Vol. 57, pp. 2507-2532, 2002
Posted: 30 Jul 2003
Jennifer S. Conrad, Bradford Cornell and Wayne R. Landsman
University of North Carolina Kenan-Flagler Business School, California Institute of Technology and University of North Carolina Kenan-Flagler Business School

Abstract:

15.
Downloads 1,131 ( 13,955)
Citation 24

How do Analyst Recommendations Respond to Major News?

Number of pages: 49 Posted: 15 Apr 2002
University of North Carolina Kenan-Flagler Business School, California Institute of Technology, University of North Carolina Kenan-Flagler Business School and Rice University - Jesse H. Jones Graduate School of Business
Downloads 1,131 (13,672)
Citation 24

Abstract:

Analyst Recommendations

How do Analyst Recommendations Respond to Major News?

Journal of Financial and Quantitative Analysis, Forthcoming
Posted: 21 Apr 2005
University of North Carolina Kenan-Flagler Business School, California Institute of Technology, University of North Carolina Kenan-Flagler Business School and Rice University - Jesse H. Jones Graduate School of Business

Abstract:

Analyst Recommendations

16.

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 1,130 (13,739)
Citation 41

Abstract:

17.

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

Number of pages: 38 Posted: 25 Mar 2010
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 1,081 (11,787)
Citation 5

Abstract:

Regulation

18.

Effects on Comparability and Capital Market Benefits of Voluntary Adoption of IFRS by US Firms: Insights from Voluntary Adoption of IFRS by Non-US Firms

Rock Center for Corporate Governance at Stanford University Working Paper No. 133
Number of pages: 49 Posted: 04 Jan 2013 Last Revised: 13 Mar 2013
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 1,001 (11,700)

Abstract:

Comparability, IFRS, Liquidity, Synchronicity, Trading Volume, Voluntary IFRS Adoption

19.

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
Columbia Business School - Accounting, Business Law & Taxation, 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 938 (16,879)
Citation 3

Abstract:

securitizations, asset writedowns, retained interest, information asymmetry, financial crisis, financial institutions

20.

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 L. Owens
Stanford University, University of North Carolina Kenan-Flagler Business School and Emory University - Department of Accounting
Downloads 873 (20,084)
Citation 7

Abstract:

Conservatism, Earnings Persistence, Returns-Earnings Relation

21.

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 744 (24,481)
Citation 19

Abstract:

securitizations, SPE, SFAS 140, guarantee

22.

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, London School of Economics and National Taiwan University - Department of Accounting
Downloads 711 (27,267)

Abstract:

Employee stock options, value relevance

23.

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 632 (21,021)

Abstract:

Fair value accounting, procyclicality, leverage, risk-based capital regulation, financial institutions, commercial banks

24.

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

Rock Center for Corporate Governance at Stanford University Working Paper No. 162, UNC Kenan-Flagler Research Paper
Number of pages: 55 Posted: 28 Jul 2014 Last Revised: 28 Mar 2017
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 University of North Carolina - Kenan-Flagler Business School
Downloads 569 (26,015)

Abstract:

conditional conservatism, earnings announcements, information content

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 559 (37,845)
Citation 2

Abstract:

IFRS, Value Relevance, Income Reconciliation, Europe

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 2

Abstract:

International Financial Reporting Standards (IFRS), IAS 39, Financial Instruments, value relevance, European adoption of IFRS

26.

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 University of Pennsylvania - The Wharton School
Downloads 501 (18,126)

Abstract:

JOBS Act, mandatory disclosure, voluntary disclosure, proprietary costs, information uncertainty, underpricing, volatility

27.

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
California Institute of Technology, University of North Carolina Kenan-Flagler Business School and University of Utah
Downloads 418 (30,573)

Abstract:

Investor Sentiment, Accruals Quality, Stock Prices, Equity Analysts

28.

How Do Analysts Recommendations Respond to Major News?

Number of pages: 49 Posted: 17 Sep 2004
University of North Carolina Kenan-Flagler Business School, California Institute of Technology, University of North Carolina Kenan-Flagler Business School and Rice University - Jesse H. Jones Graduate School of Business
Downloads 394 (57,980)
Citation 24

Abstract:

Analyst recommendations

29.

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
California Institute of Technology, University of North Carolina Kenan-Flagler Business School and University of Utah
Downloads 351 (61,049)

Abstract:

Investor Sentiment, Institutional Investors, Security Analysts

30.

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 351 (59,384)
Citation 1

Abstract:

Dirty Surplus Accounting, Equity Valuation, Hedge Returns

31.

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 271 (87,840)
Citation 4

Abstract:

Employee Stock Options, Executive Stock Options, Broad-Based Options, Governance

32.

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: 17 May 2017
Dan Amiram, Wayne R. Landsman, Edward L. Owens and Stephen Stubben
Columbia Business School - Accounting, Business Law & Taxation, University of North Carolina Kenan-Flagler Business School, Emory University - Department of Accounting and University of Utah
Downloads 269 (58,506)

Abstract:

Financial analysts, earnings forecasts, uncertainty

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 North Carolina State University
Downloads 185 (133,171)
Citation 5

Abstract:

stock compensation, stock options, restricted stock, valuation

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 North Carolina State University
Downloads 3 (546,975)
Citation 5

Abstract:

stock compensation, stock options, restricted stock, valuation

34.

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
New York University (NYU) - Leonard N. Stern School of Business and University of North Carolina Kenan-Flagler Business School
Downloads 178 (99,677)

Abstract:

IFRS, credit markets

35.

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 135 (156,730)

Abstract:

securitizations, options, credit-linked notes, financial institutions, accounting disclosures

36.

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 Justus-Liebig-University Giessen
Downloads 130 (49,662)

Abstract:

IFRS, goodwill, impairment testing, timeliness, enforcement, managerial discretion

37.

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: 10 Mar 2017
Columbia Business School - Accounting, Business Law & Taxation, Stanford University, University of North Carolina Kenan-Flagler Business School and University of North Carolina (UNC) at Chapel Hill - Kenan-Flagler Business School
Downloads 96 (114,527)

Abstract:

CDS, Syndicated loans, Adverse selection, Moral hazard, Information asymmetry

38.

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
Columbia Business School - Accounting, Business Law & Taxation, Lancaster University Management School, University of North Carolina Kenan-Flagler Business School and Lancaster University - Department of Accounting and Finance
Downloads 75 (100,927)

Abstract:

39.

Private Equity Net Asset Values and Future Cash Flows

Number of pages: 39 Posted: 29 Jul 2015 Last Revised: 21 Aug 2016
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 66 (105,839)

Abstract:

Private equity, asset valuation, fair value

40.

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
California Institute of Technology and University of North Carolina Kenan-Flagler Business School
Downloads 39 (353,453)
Citation 3

Abstract:

41.

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 (423,036)
Citation 14

Abstract:

42.

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 (433,325)

Abstract:

43.

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
Stanford University, California Institute of Technology, University of North Carolina Kenan-Flagler Business School and University of Utah
Downloads 3 (521,593)
Citation 8

Abstract:

44.

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
Number of pages: 49 Posted: 09 May 2017
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 0 (350,132)

Abstract:

Too Important to Fail, Fair Value Accounting, Bank Regulation, Financial Crisis

45.

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, Forthcoming
Posted: 21 Aug 2009 Last Revised: 19 Sep 2012
Bart Dierynck, Wayne R. Landsman and Annelies Renders
Tilburg University, University of North Carolina Kenan-Flagler Business School and Maastricht University

Abstract:

cost asymmetry, real activities, labor costs, employee data

46.

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:

Auditor change, audit risk, audit firm portfolios

47.

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

The Accounting Review, October 2002
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:

48.

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:

49.

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

Abstract:

50.

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:

51.

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

Abstract: