Thomas J. Linsmeier

Financial Accounting Standards Board

Member of the Board

401 Merritt 7

P.O. Box 5116

Norwalk, CT 06856-5116

United States

  • Financial Accounting Standards Board

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    • Tel: 203-956-5208
    • Fax: 203-847-6030
SCHOLARLY PAPERS

10

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CITATIONS
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Top 9,615

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57

Scholarly Papers (10)

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1.

Fair Value Accounting for Financial Instruments: Does It Improve the Association Between Bank Leverage and Credit Risk?

The Accounting Review, Vol. 88, No. 4, pp. 1143-1177, Rock Center for Corporate Governance at Stanford University Working Paper No. 121, Stanford University Graduate School of Business Research Paper No. 2107
Number of pages: 55 Posted: 07 Mar 2010 Last Revised: 02 Feb 2015
Elizabeth Blankespoor, Thomas J. Linsmeier, Kathy R. Petroni and Catherine Shakespeare
University of Washington - Michael G. Foster School of Business, Financial Accounting Standards Board, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and University of Michigan - Stephen M. Ross School of Business
Downloads 1,963 (7,328)
Citation 37

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fair value accounting, credit risk, banking industry

2.

Financial Reporting and Financial Crises: The Case for Measuring Financial Instruments at Fair Value in the Financial Statements

Accounting Horizons, Forthcoming
Number of pages: 13 Posted: 06 Mar 2011
Thomas J. Linsmeier
Financial Accounting Standards Board
Downloads 1,708 (9,254)
Citation 8

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3.

An Evaluation of Sfas No. 130 Comprehensive Income Disclosures

Number of pages: 53 Posted: 11 Jan 2005
Dennis J. Chambers, Thomas J. Linsmeier, Catherine Shakespeare and Theodore Sougiannis
Kennesaw State University, Financial Accounting Standards Board, University of Michigan - Stephen M. Ross School of Business and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 1,502 (11,383)
Citation 45

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Comprehensive income, capital markets, SFAS 130, summary measures of performance

4.

An Experimental Investigation of Forward-Looking Non-Financial Performance Disclosures

Number of pages: 56 Posted: 31 Jan 1998
J. Richard Dietrich, Steven J. Kachelmeier, Don N. Kleinmuntz and Thomas J. Linsmeier
Ohio State University, University of Texas at Austin - Department of Accounting, affiliation not provided to SSRN and Financial Accounting Standards Board
Downloads 616 (41,785)
Citation 5

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5.

Do Sec Disclosures Reduce Investors' Disagreements About Firms' Exposures to Market Risk?: A Trading Volume Analysis

Number of pages: 40 Posted: 16 Oct 2000
Thomas J. Linsmeier, Daniel B. Thornton, Mohan Venkatachalam and Michael Welker
Financial Accounting Standards Board, Smith School of Business at Queen's University, Duke University - Fuqua School of Business and Queen's University - Queen's School of Business
Downloads 458 (61,006)
Citation 1

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6.

The Effects of Accounting Regulation on Tax Credit Utilization Propensity

Research in Accounting Regulation, Vol. 17, 2004
Posted: 12 Feb 2004
Thomas J. Linsmeier and Thomas J. Carroll
Financial Accounting Standards Board and University of Iowa - Department of Accounting

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Investment tax credit, deferral method of accounting, market reactions

7.

The Reliability of Fair Value vs. Historical Cost Information: Evidence from Closed-End Mutual Funds

Journal of Accounting, Auditing, & Finance, Forthcoming
Posted: 17 Sep 2002
Thomas J. Carroll, Thomas J. Linsmeier and Kathy R. Petroni
University of Iowa - Department of Accounting, Financial Accounting Standards Board and Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management

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closed-end mutual funds, fair value accounting, financial instruments

8.

The Effect of Mandated Market Risk Disclosures on Trading Volume Sensitivity to Interest Rate, Exchange Rate, and Commodity Price Movements

The Accounting Review, Forthcoming, April, 2002
Posted: 26 Nov 2001
Thomas J. Linsmeier, Daniel B. Thornton, Mohan Venkatachalam and Michael Welker
Financial Accounting Standards Board, Smith School of Business at Queen's University, Duke University - Fuqua School of Business and Queen's University - Queen's School of Business

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Disclosure regulation; Market risk disclosures; Derivatives; Trading volume; Investors' uncertainty; Diversity of opinion

9.

Market Efficiency, Bounded Rationality, and Supplemental Business Reporting Disclosures

Journal of Accounting Research, Vol. 39, No. 2, pp. 243-268, September 2001
Posted: 13 Nov 2001
J. Richard Dietrich, Steven J. Kachelmeier, Don N. Kleinmuntz and Thomas J. Linsmeier
Ohio State University, University of Texas at Austin - Department of Accounting, affiliation not provided to SSRN and Financial Accounting Standards Board

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10.

Risk Measurement: An Introduction to Value at Risk

Working Paper 96-04
Posted: 06 Nov 1996
Thomas J. Linsmeier and Neil D. Pearson
Financial Accounting Standards Board and University of Illinois at Urbana-Champaign - Department of Finance

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