Wayne Landsman

41 catalog papers. Identity-linked publications and additional name matches are distinguished below.

ORCID: 0000-0001-8103-2140

Kenan-Flagler Business School, University of North Carolina at Chapel Hill, Chapel Hill, North Carolina 27599

Publications

• Capital Structure Effects Associated with the New Lease Accounting Standard — Management Science 2026
• The value of lending to bellwether firms by institutional investors☆ — Journal of Accounting and Economics 2025
• Do industry-specific accounting standards matter for capital allocation decisions? — Journal of Accounting and Economics 2024
• Equity Market Fragmentation and Capital Investment Efficiency — Management Science 2024
• Private Loan Issuance and Risk Factor Disclosure — The Accounting Review 2024
• CDS Trading Initiation, Information Asymmetry, and Dividend Payout — Management Science 2023
• The Revolving Door between Large Audit Firms and the PCAOB: Implications for Future Inspection Reports and Audit Quality — The Accounting Review 2022
• Dark Market Share around Earnings Announcements and Speed of Resolution of Investor Disagreement — The Accounting Review 2022
• Deterrent Disclosure — The Accounting Review 2021
• Private Equity Net Asset Values and Future Cash Flows — The Accounting Review 2020
• Asymmetric Timeliness and the Resolution of Investor Disagreement and Uncertainty at Earnings Announcements — The Accounting Review 2020
• Reliability and relevance of fair values: private equity investments and investee fundamentals — Review of Accounting Studies 2019
• Goodwill Impairment: The Effects of Public Enforcement and Monitoring by Institutional Investors — The Accounting Review 2018
• Erratum to: The contribution of bank regulation and fair value accounting to procyclical leverage — Review of Accounting Studies 2017
• The effects of credit default swap trading on information asymmetry in syndicated loans — Journal of Financial Economics 2017 (name-matched, not ORCID-linked)
• The JOBS Act and Information Uncertainty in IPO Firms — The Accounting Review 2017 (name-matched, not ORCID-linked)
• 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 2017
• The contribution of bank regulation and fair value accounting to procyclical leverage — Review of Accounting Studies 2017
• The information content of annual earnings announcements and mandatory adoption of IFRS☆ — Journal of Accounting and Economics 2012
• Asymmetry in earnings timeliness and persistence: a simultaneous equations approach — Review of Accounting Studies 2012
• Do Managerial Incentives Drive Cost Behavior? Evidence about the Role of the Zero Earnings Benchmark for Labor Cost Behavior in Private Belgian Firms — The Accounting Review 2012 (name-matched, not ORCID-linked)
• Are IFRS-based and US GAAP-based accounting amounts comparable?☆ — Journal of Accounting and Economics 2012
• Do Investors Understand Really Dirty Surplus? — The Accounting Review 2011 (name-matched, not ORCID-linked)
• Auditor Switches in the Pre‐ and Post‐Enron Eras: Risk or Realignment? — The Accounting Review 2009 (name-matched, not ORCID-linked)
• Are Asset Securitizations Sales or Loans? — The Accounting Review 2008 (name-matched, not ORCID-linked)
• International Accounting Standards and Accounting Quality — Journal of Accounting Research 2008
• Which approach to accounting for employee stock options best reflects market pricing? — Review of Accounting Studies 2006
• How Do Analyst Recommendations Respond to Major News? — Journal of Financial and Quantitative Analysis 2006
• Has the Information Content of Quarterly Earnings Announcements Declined in the Past Three Decades? — Journal of Accounting Research 2002
• When Is Bad News Really Bad News? — The Journal of Finance 2002
• The Valuation Implications of Employee Stock Option Accounting for Profitable Computer Software Firms — The Accounting Review 2002 (name-matched, not ORCID-linked)
• Auditors' Perceived Business Risk and Audit Fees: Analysis and Evidence — Journal of Accounting Research 2001
• The relevance of the value relevance literature for financial accounting standard setting: another view☆ — Journal of Accounting and Economics 2001
• Accruals, Cash Flows, and Equity Values — Review of Accounting Studies 1999
• Relative valuation roles of equity book value and net income as a function of financial health — Journal of Accounting and Economics 1998
• The market valuation implications of net periodic pension cost components☆ — Journal of Accounting and Economics 1992
• Evaluation of market efficiency for supplementary accounting disclosures: The case of pension assets and liabilities* — Contemporary Accounting Research 1990
• Discussion of “A comparative examination of the time-series properties and predictive ability of annual historical cost and general price level adjusted earnings” — Contemporary Accounting Research 1987
• Testing for incremental information content in the presence of collinearity: A comment — Journal of Accounting and Economics 1984
• The incremental information content of replacement cost earnings☆ — Journal of Accounting and Economics 1982
• Note on the behavior of residual security returns for winner and loser portfolios☆ — Journal of Accounting and Economics 1981