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 11,295 (325)

Citation 188

Abstract:

2.

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

Downloads 6,122 ( 1,012)

Citation 158

2

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 6,122 (1,007)

Citation 158

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:

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 4,953 (1,466)

Citation 29

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 4,608 (1,654)

Citation 18

Abstract:

5.

Accruals, Cash Flow and Equity Values

Downloads 4,597 ( 1,659)

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 4,597 (1,632)

Citation 83

Abstract:

Accruals, Cash Flow and Equity Values

Review of Accounting Studies

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 4,357 (1,834)

Citation 13

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 4,129 (2,016)

Citation 31

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 4,028 (2,107)

Citation 22

Abstract:

9.

The Pricing of Dividends in Equity Valuation

Downloads 3,220 ( 3,116)

Citation 51

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 3,220 (3,049)

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 2,580 (4,540)

Citation 17

Abstract:

11.

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 2,251 (5,699)

Citation 31

Abstract:

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 2,098 (6,420)

Citation 27

Abstract:

13.

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 1,524 (10,958)

Abstract:

14.

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 1,523 (10,971)

Citation 6

Abstract:

15.

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 1,499 (11,264)

Citation 2

Abstract:

16.

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 Wharton School, University of Pennsylvania

Downloads 1,330 (13,628)

Abstract:

17.

When is Bad News Really Bad News?

Downloads 1,292 ( 14,248)

3

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 1,292 (13,963)

Citation 43

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:

18.

How Do Analyst Recommendations Respond to Major News?

Downloads 1,160 ( 16,822)

Citation 24

2

How Do Analyst Recommendations Respond to Major News?

Number of pages: 49 Posted: 15 Apr 2002

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

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 1,160 (16,502)

Citation 24

Abstract:

How do Analyst Recommendations Respond to Major News?

Journal of Financial and Quantitative Analysis, Forthcoming

Posted: 21 Apr 2005

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

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:

19.

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 1,151 (17,023)

Citation 41

Abstract:

20.

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 1,023 (20,281)

Citation 3

Abstract:

21.

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 1,013 (20,624)

Abstract:

22.

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: 61 Posted: 28 Jul 2014 Last Revised: 02 Apr 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

Downloads 945 (22,857)

Abstract:

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 945 (22,832)

Abstract:

24.

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 911 (24,107)

Citation 7

Abstract:

25.

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 807 (28,647)

Citation 17

Abstract:

26.

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 723 (33,308)

Abstract:

27.

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 677 (36,410)

Abstract:

28.

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

Downloads 590 ( 43,726)

Citation 2

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 590 (43,119)

Citation 2

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

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Citation 2

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Abstract:

29.

How Are Analysts’ Forecasts Affected by High Uncertainty?

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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 529 (49,671)

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 1 (664,671)

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Abstract:

30.

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 505 (53,436)

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 479 (57,171)

Abstract:

32.

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 435 (64,147)

Citation 1

Abstract:

33.

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 419 (67,088)

Abstract:

34.

How Do Analysts Recommendations Respond to Major News?

Number of pages: 49 Posted: 17 Sep 2004

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

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 412 (68,506)

Citation 24

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 405 (69,955)

Abstract:

36.

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 386 (74,016)

Abstract:

37.

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 340 (85,756)

Abstract:

38.

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 334 (87,471)

Abstract:

39.

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 287 (103,268)

Citation 4

Abstract:

40.

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

U.S. Securities and Exchange Commission Division of Economic and Risk Analysis and University of North Carolina Kenan-Flagler Business School

Downloads 203 (146,316)

Abstract:

41.

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

Downloads 196 (151,143)

Citation 5

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 - Huntsman School of Business

Downloads 193 (153,275)

Citation 5

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 - Huntsman School of Business

Downloads 3 (640,206)

Citation 5

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Abstract:

42.

The Revolving Door between the PCAOB and Large Audit Firms

Kenan Institute of Private Enterprise Research Paper No. 18-13

Number of pages: 63 Posted: 16 Jul 2018

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

Downloads 188 (157,037)

Abstract:

43.

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, Luxembourg School of Finance, University of North Carolina Kenan-Flagler Business School, George Mason University and Bocconi University

Downloads 175 (167,463)

Abstract:

44.

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 164 (177,236)

Abstract:

45.

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 158 (182,988)

Abstract:

46.

Deterrent Disclosure

Number of pages: 64 Posted: 08 Apr 2019 Last Revised: 22 Apr 2019

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 120 (227,832)

Abstract:

47.

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 40 (414,843)

Citation 3

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Abstract:

48.

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 (492,726)

Citation 14

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49.

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 (503,951)

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Abstract:

50.

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, California Institute of Technology, University of North Carolina Kenan-Flagler Business School and University of Utah

Downloads 3 (611,686)

Citation 8

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Abstract:

51.

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

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52.

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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53.

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

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54.

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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55.

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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56.

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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57.

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 (57)

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

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How are Analysts’ Forecasts Affected by High Uncertainty?

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

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

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

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

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

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