51 Publications (Page 2 of 3)
1999
A review of the earnings management literature and its implications for standard settingHealy, Paul and Wahlen, James MAccounting Horizons, vol. 13, (no. 4), pp. 365-383, Dec 1999.
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Liability and EquityWahlen, James⋅Boatsman, James⋅Herz, Robert⋅Jennings, Ross⋅Jonas, Gregory⋅Palepu, Krishna⋅Petroni, Kathy⋅Ryan, Stephen and Schipper, KatherineAccounting Horizons, vol. 13, (no. 3), pp. 305, 19990901.
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Liability and EquityWahlen, James⋅Boatsman, James⋅Herz, Robert⋅Jennings, Ross⋅Jonas, Gregory⋅Palepu, Krishna⋅Petroni, Kathy⋅Ryan, Stephen and Schipper, KatherineAccounting Horizons, vol. 13, (no. 3), pp. 305, 19990901.
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Liability and EquityWahlen, James⋅Boatsman, James⋅Herz, Robert⋅Jennings, Ross⋅Jonas, Gregory⋅Palepu, Krishna⋅Petroni, Kathy⋅Ryan, Stephen and Schipper, KatherineAccounting Horizons, vol. 13, (no. 3), pp. 305, 19990901.
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Methods of Accounting for Business Combinations: Recommendations of the G4+1 for Achieving ConvergenceWahlen, James⋅Boatsman, James⋅Herz, Robert⋅Jennings, Ross⋅Jonas, Gregory⋅Palepu, Krishna⋅Petroni, Kathy⋅Ryan, Stephen and Schipper, KatherineAccounting Horizons, vol. 13, (no. 3), pp. 299, 19990901.
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Response to IASC Discussion Paper: Shaping IASC for the FutureWahlen, James M⋅Boatsman, James R⋅Herz, Robert H⋅Jennings, Ross G⋅Jonas, Gregory J⋅Palepu, Krishna G⋅Petroni, Kathy R⋅Ryan, Stephen G and Schipper, KatherineAccounting Horizons, vol. 13, (no. 4), pp. 452, 1999-12-00.
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Shaping IASC for the FutureWahlen, James⋅Boatsman, James⋅Herz, Robert⋅Jennings, Ross⋅Jonas, Gregory⋅Palepu, Krishna⋅Petroni, Kathy⋅Ryan, Stephen and Schipper, KatherineAccounting Horizons, vol. 13, (no. 4), pp. 443, 19991201.
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1998
Criteria for Assessing the Quality of an Accounting StandardLinsmeier, Thomas⋅Boatsman, James⋅Herz, Robert⋅Jennings, Ross⋅Jonas, Gregory⋅Lang, Mark⋅Petroni, Kathy⋅Shores, D and Wahlen, JamesAccounting Horizons, vol. 12, (no. 2), pp. 161, 19980601.
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Fair Value Accounting for Property-Liability Insurers and Classification Decisions under FAS 115Godwin, Norman⋅Petroni, Kathy and Wahlen, JamesJournal of Accounting, Auditing & Finance, vol. 13, (no. 3), pp. 239, 19980700.
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Intangible AssetsLinsmeier, Thomas⋅Boatsman, James⋅Herz, Robert⋅Jennings, Ross⋅Jonas, Gregory⋅Lang, Mark⋅Petronl, Kathy⋅Shores, D and Wahlen, JamesAccounting Horizons, vol. 12, (no. 3), pp. 312, 19980901.
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Intangible AssetsLinsmeier, Thomas⋅Boatsman, James⋅Herz, Robert⋅Jennings, Ross⋅Jonas, Gregory⋅Lang, Mark⋅Petronl, Kathy⋅Shores, D and Wahlen, JamesAccounting Horizons, vol. 12, (no. 3), pp. 312, 19980901.
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Intangible AssetsLinsmeier, Thomas⋅Boatsman, James⋅Herz, Robert⋅Jennings, Ross⋅Jonas, Gregory⋅Lang, Mark⋅Petronl, Kathy⋅Shores, D and Wahlen, JamesAccounting Horizons, vol. 12, (no. 3), pp. 312, 19980901.
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Proposed Statement of Financial Accounting Concepts - Using Cash Flow Information In Accounting MeasurementsLinsmeier, Thomas⋅Boatsman, James⋅Herz, Robert⋅Jennings, Ross⋅Jonas, Gregory⋅Lang, Mark⋅Petronl, Kathy⋅Shores, D and Wahlen, JamesAccounting Horizons, vol. 12, (no. 3), pp. 304, 19980901.
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Response to a Discussion Paper Issued by the IASC/CICA Steering Committee on Financial Instruments, "Accounting for Financial Assets and Financial Liabilities"Linsmeier, Thomas J⋅Linsmeier, Thomas⋅Boatsman, James R⋅Boatsman, James⋅Herz, Robert⋅Herz, Robert H⋅Jennings, Ross⋅Jennings, Ross G⋅Jonas, Gregory⋅al, et⋅Lang, Mark⋅Petroni, Kathy⋅Shores, D and Wahlen, JamesAccounting Horizons, vol. 12, (no. 1), pp. 90, 19980301.
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Response to FASB Special Report, "Issues Associated with the FASB Project on Business Combinations"Linsmeier, Thomas J⋅Linsmeier, Thomas⋅Boatsman, James R⋅Boatsman, James⋅Herz, Robert⋅Herz, Robert H⋅Jennings, Ross G⋅Jennings, Ross⋅al, et⋅Jonas, Gregory⋅Lang, Mark⋅Petroni, Kathy⋅Shores, D and Wahlen, JamesAccounting Horizons, vol. 12, (no. 1), pp. 87, 19980301.
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1997
Accounting-based stock price anomalies: Separating market inefficiencies from riskBernard, Victor⋅Thomas, Jacob K and Wahlen, James MContemporary Accounting Research, vol. 14, (no. 2), pp. 89-136, Summer 1997.
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Differential valuation implications of loan loss provisions across banks and fiscal quartersLiu, Chi Chun⋅Ryan, Stephen G and Wahlen, James MThe Accounting Review, vol. 72, (no. 1), pp. 133-146, Jan 1997.
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1995
Bank differences in the coordination of regulatory capital, earnings, and taxesCollins, Julie H⋅Shackelford, Doug A and Wahlen, James MJournal of Accounting Research, vol. 33, (no. 2), pp. 263, Autumn 1995.
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Fair value accounting: Effects on banks' earnings volatility, regulatory capital, and value of contractual cash flowsBarth, Mary E⋅Landsman, Wayne R and Wahlen, James MJournal of Banking & Finance, vol. 19, (no. 3,4), pp. 577, Jun 1995.
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Fair Values of Equity and Debt Securities and Share Prices of Property-Liability InsurersPetroni, Kathy and Wahlen, James MJournal of Risk and Insurance (1986-1998), vol. 62, (no. 4), pp. 719, Dec 1995.
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How does fair-value accounting for investment securities affect earnings volatility, regulatory capital, and value of contractual cash flows?Barth, Mary⋅Landsman, Wayne and Wahlen, JamesBank Accounting & Finance, vol. 9, (no. 2), pp. 17, 19951201.
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1994
The nature of information in commercial bank loan loss disclosuresWahlen, James MThe Accounting Review, vol. 69, (no. 3), pp. 455, Jul 1994.
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