Wayne R. Landsman

University of North Carolina Kenan-Flagler Business School

KPMG Professor of Accounting

McColl Building

Chapel Hill, NC 27599-3490

United States

  • University of North Carolina Kenan-Flagler Business School

    • Email
    • Tel: 919-962-3221
    • Fax: 919-962-4727
SCHOLARLY PAPERS

57

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622

Scholarly Papers (57)

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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 11,322 (332)
Citation 56

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

2.

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

Downloads 6,149 ( 1,031)
Citation 58

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 6,149 (1,027)
Citation 58

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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

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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 4,957 (1,507)
Citation 38

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

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 4,634 (1,685)
Citation 1

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

5.

Accruals, Cash Flow and Equity Values

Downloads 4,605 ( 1,712)

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 4,605 (1,685)
Citation 80

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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

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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 4,370 (1,885)
Citation 24

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Fair values, financial instruments, information asymmetry

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 4,165 (2,049)
Citation 16

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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
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 4,047 (2,152)
Citation 8

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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

Downloads 3,220 ( 3,192)
Citation 22

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 (3,127)
Citation 22

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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

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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 2,586 (4,638)
Citation 19

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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 2,255 (5,831)
Citation 28

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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 2,105 (6,542)
Citation 5

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IFRS, Earnings Announcements, Information Content

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 1,535 (11,095)
Citation 4

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

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 1,534 (11,108)

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Regulation

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 1,501 (11,504)
Citation 4

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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 1,346 (13,698)
Citation 8

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

17.

When is Bad News Really Bad News?

Downloads 1,294 ( 14,547)

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, Anderson Graduate School of Management, UCLA and University of North Carolina Kenan-Flagler Business School
Downloads 1,294 (14,246)
Citation 3

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

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

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18.

How Do Analyst Recommendations Respond to Major News?

Downloads 1,163 ( 17,152)
Citation 13

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, 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 1,163 (16,824)
Citation 13

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Analyst Recommendations

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

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Analyst Recommendations

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 1,152 (17,401)
Citation 4

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20.

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 1,040 (20,239)

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Investor Sentiment, Accruals Quality, Stock Prices, Equity Analysts

21.

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 (20,768)
Citation 3

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

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 973 (22,383)
Citation 2

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conditional conservatism, earnings announcements, information content

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 949 (23,204)
Citation 1

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

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 912 (24,601)

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Conservatism, Earnings Persistence, Returns-Earnings Relation

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 (29,196)
Citation 6

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securitizations, SPE, SFAS 140, guarantee

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 (33,993)
Citation 4

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Employee stock options, value relevance

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 701 (35,414)
Citation 3

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

28.

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

Downloads 592 ( 44,415)
Citation 24

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 592 (43,789)
Citation 5

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

29.

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 578 (45,809)
Citation 2

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Private equity, asset valuation, fair value

30.

How Are Analysts’ Forecasts Affected by High Uncertainty?

Downloads 537 ( 50,266)
Citation 6

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 536 (49,805)
Citation 4

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Financial analysts, earnings forecasts, uncertainty

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 (681,444)
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earnings forecasts, financial analysts, uncertainty

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 500 (55,055)
Citation 1

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

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 440 (64,541)
Citation 3

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Dirty Surplus Accounting, Equity Valuation, Hedge Returns

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
Anderson Graduate School of Management, UCLA, University of North Carolina Kenan-Flagler Business School and University of Utah
Downloads 422 (67,837)
Citation 4

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Investor Sentiment, Institutional Investors, Security Analysts

34.

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 417 (68,822)
Citation 1

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

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 417 (68,822)
Citation 3

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36.

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, 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 413 (69,661)

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Analyst recommendations

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 350 (84,475)
Citation 6

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IFRS, credit markets

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 336 (88,514)
Citation 1

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

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 289 (104,418)
Citation 4

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

40.

Do Audit Firms Improve their PCAOB Inspection Reports when they Hire PCAOB Employees?

Kenan Institute of Private Enterprise Research Paper No. 18-13
Number of pages: 62 Posted: 16 Jul 2018 Last Revised: 08 Aug 2019
Bradley E. Hendricks, Wayne R. Landsman and F. Dimas Peña-Romera
University of North Carolina (UNC) at Chapel Hill - Kenan-Flagler Business School, University of North Carolina Kenan-Flagler Business School and Arizona State University (ASU)
Downloads 214 (141,719)

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

41.

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 211 (143,575)
Citation 1

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

42.

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

Downloads 196 (153,896)
Citation 1

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 (156,009)
Citation 1

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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 Utah State University - Huntsman School of Business
Downloads 3 (655,777)
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stock compensation, stock options, restricted stock, valuation

43.

Deterrent Disclosure

Number of pages: 67 Posted: 08 Apr 2019 Last Revised: 21 Jul 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 190 (158,339)
Citation 1

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voluntary disclosure, innovation, patents, competition

44.

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 189 (159,158)
Citation 2

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Fair value, private equity, relevance and reliability

45.

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 (180,382)

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

46.

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 160 (184,214)

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

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
Anderson Graduate School of Management, UCLA and University of North Carolina Kenan-Flagler Business School
Downloads 40 (422,319)
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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 (501,923)
Citation 1
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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 (513,571)
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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, Anderson Graduate School of Management, UCLA, University of North Carolina Kenan-Flagler Business School and University of Utah
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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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cost asymmetry, real activities, labor costs, employee data

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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Auditor change, audit risk, audit firm portfolios

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

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