Wendy Heltzer

DePaul University - College of Commerce

Assistant Professor

Chicago, IL

United States

SCHOLARLY PAPERS

5

DOWNLOADS
Rank 20,508

SSRN RANKINGS

Top 20,508

in Total Papers Downloads

2,455

SSRN CITATIONS
Rank 27,748

SSRN RANKINGS

Top 27,748

in Total Papers Citations

9

CROSSREF CITATIONS

17

Scholarly Papers (5)

1.

The Information Content of Goodwill Impairments and the Adoption of SFAS 142

Number of pages: 45 Posted: 23 Jul 2007
Daniel A. Bens, Wendy Heltzer and Benjamin Segal
INSEAD, DePaul University - College of Commerce and Fordham University
Downloads 1,776 (9,390)
Citation 19

Abstract:

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Fair value accounting, Goodwill, Impairments, SFAS 142, Write-offs

2.

Book-Tax Differences and Audit Risk: Evidence from the United States

Journal of Accounting, Ethics and Public Policy, Vol. 16, No. 4, 2015
Number of pages: 43 Posted: 14 Feb 2016
Wendy Heltzer and Sandra Waller Shelton
DePaul University - College of Commerce and DePaul University, College of Commerce-School of Accountancy
Downloads 260 (123,484)
Citation 1

Abstract:

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Book-Tax Differences, Earnings Management, Audit Risk

3.

The Impact of SFAS No. 123(R) on Financial Statement Conservatism

Number of pages: 33 Posted: 23 Mar 2010
Wendy Heltzer
DePaul University - College of Commerce
Downloads 195 (163,287)
Citation 1

Abstract:

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Conservatism, Timeliness, Earnings Quality and Stock Options

4.

Financial Analyst Survey of SFAS 123(R) - Employee Stock Option Compensation Expense

Journal of Accounting, Ethics and Public Policy, Vol. 15, No. 2, 2014
Number of pages: 34 Posted: 21 Mar 2014
Wendy Heltzer, Mary Mindak and John E. McEnroe
DePaul University - College of Commerce, DePaul University and DePaul University
Downloads 156 (198,622)

Abstract:

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Financial Analysts, Stock Options, Earnings Forecasts, Accounting Regulation

5.

Do Firms Engage in Aggressive Tax Reporting Prior to Bankruptcy?

Accounting & Taxation, v. 7 (2) p. 1-15
Number of pages: 15 Posted: 28 Jan 2016
Wendy Heltzer, Mary Mindak and Mingjun Zhou
DePaul University - College of Commerce, DePaul University and DePaul University
Downloads 68 (350,455)

Abstract:

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Tax Reporting, Bankruptcy, Aggressive Reporting