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

72

DOWNLOADS
Rank 293

SSRN RANKINGS

Top 293

in Total Papers Downloads

97,204

SSRN CITATIONS
Rank 1,311

SSRN RANKINGS

Top 1,311

in Total Papers Citations

820

CROSSREF CITATIONS

465

Scholarly Papers (72)

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 12,510 (720)
Citation 188

Abstract:

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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

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 6,975 (1,979)
Citation 42

Abstract:

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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:

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Value relevance

3.

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 5,199 (3,299)
Citation 18

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

4.

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 5,065 (3,447)
Citation 50

Abstract:

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

5.

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 4,852 (3,704)
Citation 58

Abstract:

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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 4,793 (3,780)
Citation 33

Abstract:

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Fair values, financial instruments, information asymmetry

7.
Downloads 4,789 ( 3,785)
Citation 141

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 4,789 (3,725)
Citation 141

Abstract:

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Accruals, Cash Flow and Equity Values

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:

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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 4,541 (4,175)
Citation 77

Abstract:

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

9.

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 3,304 (7,046)
Citation 26

Abstract:

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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 2,772 (9,272)
Citation 24

Abstract:

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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 Jake Thornock
University of North Carolina Kenan-Flagler Business School, University of North Carolina at Chapel Hill and Brigham Young University
Downloads 2,488 (11,033)
Citation 17

Abstract:

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IFRS, Earnings Announcements, Information Content

12.

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 2,363 (12,006)
Citation 30

Abstract:

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Accruals, Valuation, Out-of-sample prediction

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 2,169 (13,751)
Citation 12

Abstract:

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Regulation

14.

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 1,795 (18,508)
Citation 70

Abstract:

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

15.

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
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 1,795 (18,508)
Citation 21

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

16.

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 1,557 (23,076)
Citation 7

Abstract:

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17.

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 1,515 (24,053)
Citation 2

Abstract:

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Investor Sentiment, Accruals Quality, Stock Prices, Equity Analysts

18.

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 1,442 (25,880)
Citation 7

Abstract:

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

19.
Downloads 1,389 (27,329)

When is Bad News Really Bad News?

Number of pages: 37 Posted: 21 Jul 1999
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 1,389 (26,873)
Citation 19

Abstract:

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When is Bad News Really Bad News?

Posted: 19 Aug 2002
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:

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When is Bad News Really Bad News?

Posted: 30 Jul 2003
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:

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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 1,343 (28,679)
Citation 6

Abstract:

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conditional conservatism, earnings announcements, information content

21.

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
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 1,306 (29,953)
Citation 9

Abstract:

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Private equity, asset valuation, fair value

22.
Downloads 1,279 (30,916)
Citation 19

How Do Analyst Recommendations Respond to Major News?

Number of pages: 49 Posted: 15 Apr 2002
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 1,279 (30,404)
Citation 19

Abstract:

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Analyst Recommendations

How do Analyst Recommendations Respond to Major News?

Posted: 21 Apr 2005
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:

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Analyst Recommendations

23.

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 1,258 (31,627)
Citation 40

Abstract:

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IFRS, Goodwill, Impairment Testing, Timeliness, Enforcement, Managerial Discretion, Institutional Investors

24.

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 1,194 (34,080)
Citation 1

Abstract:

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25.

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
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 1,129 (36,895)
Citation 8

Abstract:

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

26.

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 1,048 (41,078)
Citation 8

Abstract:

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

27.

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 and University of North Carolina Kenan-Flagler Business School
Downloads 983 (45,004)
Citation 32

Abstract:

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voluntary disclosure, innovation, patents, competition

28.

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 958 (46,619)

Abstract:

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Conservatism, Earnings Persistence, Returns-Earnings Relation

29.
Downloads 911 (49,987)
Citation 15

Tax-Loss Harvesting with Cryptocurrencies

Number of pages: 70 Posted: 17 Feb 2022 Last Revised: 21 Sep 2022
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 National University of Singapore (NUS)
Downloads 896 (50,381)

Abstract:

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Bitcoin, Cryptocurrencies, DeFi, IRS, NFT, Regulation, Taxation, Trading Behavior.

Tax-Loss Harvesting with Cryptocurrencies

NBER Working Paper No. w30716
Number of pages: 72 Posted: 05 Dec 2022 Last Revised: 05 Jun 2023
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 National University of Singapore (NUS)
Downloads 15 (1,059,387)
Citation 11

Abstract:

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30.

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 855 (54,563)
Citation 18

Abstract:

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securitizations, SPE, SFAS 140, guarantee

31.

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 777 (62,106)
Citation 5

Abstract:

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Employee stock options, value relevance

32.

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
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 772 (62,638)

Abstract:

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Audit Quality, PCAOB, Regulation, Inter-Industry Worker Flows, Revolving Door

33.

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 752 (64,838)
Citation 4

Abstract:

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Fair Value, Fair Value Earnings, Firm Value, IASB, FASB

34.

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 682 (73,571)
Citation 4

Abstract:

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35.

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 663 (76,265)
Citation 7

Abstract:

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Financial analysts, earnings forecasts, uncertainty

36.

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 655 (77,430)
Citation 5

Abstract:

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IFRS, Value Relevance, Income Reconciliation, Europe

37.

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 628 (81,545)

Abstract:

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Intangible assets, business combinations, equity pricing, valuation, standard setting

38.

Does Voluntary Non-Earnings Disclosure Substitute for Redacted Proprietary Contract Information?

Number of pages: 56 Posted: 16 Jul 2020 Last Revised: 03 May 2023
Stanford University - Graduate School of Business, University of North Carolina Kenan-Flagler Business School, Georgetown University - McDonough School of Business and Louisiana State University, Baton Rouge - E.J. Ourso College of Business Administration
Downloads 604 (85,647)
Citation 1

Abstract:

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Contract redaction; information uncertainty; information asymmetry; voluntary non-earnings disclosure

39.

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 571 (91,955)
Citation 9

Abstract:

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Dirty Surplus Accounting, Equity Valuation, Hedge Returns

40.

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 559 (94,453)
Citation 6

Abstract:

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Investor Sentiment, Institutional Investors, Security Analysts

41.

From Private to Public: The Influence of Unicorn Categorization on IPO Investor Behavior

Number of pages: 51 Posted: 05 Sep 2020 Last Revised: 21 Jan 2024
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 545 (97,531)

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initial public offering, individual investors, media, financial statement analysis, unicorns

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 413 (134,493)
Citation 9

Abstract:

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IFRS, credit markets

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 74 (608,654)
Citation 5

Abstract:

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IFRS, credit markets

43.

How Do Analysts Recommendations Respond to Major News?

Number of pages: 49 Posted: 17 Sep 2004
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 456 (120,995)

Abstract:

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Analyst recommendations

44.

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
Tel Aviv University - Coller School of Management, Stanford University, University of North Carolina Kenan-Flagler Business School and Emory University
Downloads 447 (123,934)
Citation 4

Abstract:

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

45.

Capital Structure Effects Associated with the New Lease Accounting Standard

Kenan Institute of Private Enterprise Research Paper No. 2517124
Number of pages: 46 Posted: 26 Jul 2022 Last Revised: 13 Jan 2024
Petrus (Petri) Ferreira, Wayne R. Landsman and Brian Rountree
Rice University, University of North Carolina Kenan-Flagler Business School and Rice University - Jesse H. Jones Graduate School of Business
Downloads 445 (124,553)

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Contracting costs, ASC 842, Operating leases

46.

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 381 (148,802)
Citation 2

Abstract:

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dark venue; earnings announcement; trading volume; quality of information environment; informed trading.

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: 11 Jan 2024
Rice University, Bayes Business School (formerly Cass), University of North Carolina Kenan-Flagler Business School, George Mason University - Department of Accounting and Bocconi University
Downloads 371 (153,321)
Citation 4

Abstract:

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Fair value, private equity, relevance and reliability

48.

Private Loan Issuance and Risk Factor Disclosure

Number of pages: 51 Posted: 28 Mar 2022 Last Revised: 30 Nov 2023
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 355 (160,960)
Citation 1

Abstract:

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Private loan issuance, Risk factor disclosure.

49.

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 320 (179,880)
Citation 4

Abstract:

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

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 315 (182,840)
Citation 1

Abstract:

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equity market fragmentation, capital investment

51.

The Effect of the Disclosure of Key Audit Matters on Audited Financial Statement Quality and Audit Effort: Evidence from China

Number of pages: 52 Posted: 27 Dec 2022 Last Revised: 22 Feb 2023
Tianjin University of Finance & Economics, University of North Carolina Kenan-Flagler Business School, University of Macau and Emory University
Downloads 314 (183,466)

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expanded audit report, key audit matters, timeliness of goodwill impairment, financial reporting quality, audit effort, China

52.

Spillover Effects of Environmental Enforcement Actions through Private Lending

Number of pages: 46 Posted: 13 May 2023 Last Revised: 08 Mar 2024
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 279 (207,527)

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EPA Enforcement, Private Lending, Spillover Effect.

53.

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 268 (216,213)
Citation 6

Abstract:

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stock compensation, stock options, restricted stock, valuation

54.

The Effects of ASC 606 Retrospective Adoption on a Firm's Information Environment

Number of pages: 45 Posted: 18 Dec 2023
Petrus (Petri) Ferreira, Junyoung Jeong and Wayne R. Landsman
Rice University, University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of North Carolina Kenan-Flagler Business School
Downloads 258 (224,554)

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ASC 606, retrospective adoption, within-firm comparability, FASB

55.

How Deep is your Bath? Cross-Country Differences in Earnings Management Following CEO Turnovers

Number of pages: 46 Posted: 09 Feb 2023 Last Revised: 06 Sep 2023
Martin Glaum, Wayne R. Landsman and Niklas Meyer
WHU - Otto Beisheim School of Management, University of North Carolina Kenan-Flagler Business School and Vrije Universiteit Amsterdam
Downloads 226 (255,457)
Citation 3

Abstract:

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Managerial Discretion, CEO Turnover, Earnings Management, Discretionary Accruals, Cross-country Differences; Survey-based Measure

56.

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
University of Neuchatel - Institute of Financial Analysis, University of North Carolina Kenan-Flagler Business School, Lancaster University - Department of Accounting and Finance and BI Norwegian School of Business
Downloads 214 (268,970)

Abstract:

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

57.

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 205 (279,795)

Abstract:

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

58.

Analyst Forecast Bundling Intensity and Earnings Surprise

Number of pages: 53 Posted: 29 May 2024
Mary E. Barth, Wayne R. Landsman, Junyoung Jeong and Sean Wang
Stanford University - Graduate School of Business, University of North Carolina Kenan-Flagler Business School, University of North Carolina (UNC) at Chapel Hill - Accounting Area and Southern Methodist University (SMU) - Accounting Department
Downloads 196 (291,327)

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Financial Analysts, Earnings Announcements, Financial Accounting, Capital Markets, Earnings Forecasts, Analyst Forecast Error, Earnings Surprises

59.

Expected Legal Liability, the Number of Financial Statement Information Signals, and Credit Ratings’ Quality

Kenan Institute of Private Enterprise Research Paper No. 4146006
Number of pages: 57 Posted: 11 Jul 2022 Last Revised: 19 Jul 2023
Rice University, University of North Carolina Kenan-Flagler Business School, University of Utah - David Eccles School of Business and Emory University
Downloads 172 (327,440)

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Dodd-Frank Act, Financial statement information, Credit rating quality

60.

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

Number of pages: 8 Posted: 10 Mar 2020
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 163 (343,023)

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61.

Do Industry-Specific Standards Matter for Capital Allocation Decisions?

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 86 Posted: 20 Dec 2023 Last Revised: 16 Feb 2024
University of Neuchatel - Institute of Financial Analysis, University of North Carolina Kenan-Flagler Business School, Lancaster University - Department of Accounting and Finance and BI Norwegian School of Business
Downloads 161 (346,680)

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Capital flows, Industry-specific standards, Accounting standards, Comparability, Transparency, Accounting uniformity, Stacked regression

62.

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 142 (384,188)
Citation 1

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63.

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

Number of pages: 51 Posted: 01 Mar 2022 Last Revised: 26 Sep 2022
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 123 (429,287)

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analysts, target prices, recommendations, rating systems, SRO rules

64.

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: 01 Mar 2023
Bradford Cornell and Wayne R. Landsman
Anderson Graduate School of Management, UCLA and University of North Carolina Kenan-Flagler Business School
Downloads 121 (434,687)

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65.

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, The University of Adelaide and Emory University

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CDS trading, dividend payout, agency costs

66.

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 BI Norwegian School of Business

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cost asymmetry, real activities, labor costs, employee data

67.

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

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Auditor change, audit risk, audit firm portfolios

68.

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

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69.

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

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70.

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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71.

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

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72.

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

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