Search Results - "Iselin, Michael"
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The effects of SFAS 157 disclosures on investment decisions
Published in Journal of accounting & economics (01-04-2017)“…This paper examines whether public bank managers change both the composition and classification of their investment portfolios after SFAS 157. We first show…”
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Journal Article -
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Estimating the potential impact of requiring a stand-alone board-level risk committee
Published in Journal of accounting and public policy (01-09-2020)“…Motivated by the requirement under the Dodd-Frank Act that all large bank holding companies create a stand-alone, board-level risk committee, this paper…”
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Journal Article -
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Consistency as a Means to Comparability: Theory and Evidence
Published in Management science (01-06-2022)“…This paper studies financial statement consistency — the purported means to comparability — from an information perspective. We model consistency as firms’…”
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Journal Article -
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Seemingly inconsistent analyst revisions
Published in Journal of accounting & economics (01-02-2021)“…In about 20%–30% of cases where an analyst revises two outputs (namely, earnings estimates, target prices, or stock recommendations) simultaneously, the two…”
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Journal Article -
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The relative importance of information events: An ex ante perspective
Published in Contemporary accounting research (01-03-2024)“…We build on recent advances in options pricing research to propose a novel measure of the ex ante relative importance of information events. Our firm‐level…”
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Journal Article -
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Protecting wall street or main street: SEC monitoring and enforcement of retail-owned firms
Published in Review of accounting studies (01-06-2024)“…This study examines whether retail ownership of a firm is associated with the likelihood that the firm is subject to monitoring and enforcement by the two…”
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Journal Article -
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Accounting-based thresholds and growth decisions in the banking industry
Published in Review of accounting studies (01-03-2022)“…This paper examines the effects of accounting-based thresholds in regulation on growth decisions in the banking industry. To investigate this relation we study…”
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Journal Article -
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Common Mutual Fund Ownership and Systemic Risk
Published in Contemporary accounting research (01-09-2021)“…ABSTRACT We examine whether bank connections via common mutual fund ownership serve as a contagion channel affecting the systemic risk of the banking system…”
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Journal Article -
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Estimating the Potential Impact of Requiring a Stand-Alone Board-Level Risk Committee
Published 01-01-2014“…This paper investigates the effects of the requirement under the Dodd-Frank Act that all large bank holding companies create a stand-alone, board-level risk…”
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Dissertation -
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Estimating the Potential Impact of Requiring a Stand-Alone Board-Level Risk Committee
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Dissertation