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James M. Wahlen  - Indiana University, Kelley School of Business. Bloomington, IN, US

James M. Wahlen James M. Wahlen

Chairperson of Accounting | Indiana University, Kelley School of Business

Bloomington, IN, UNITED STATES

Dr. Wahlen's teaching and research interests focus on financial accounting, financial statement analysis, and the capital markets.

Secondary Titles (1)

  • James R. Hodge Chair of Excellence

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James M. Wahlen  Publication James M. Wahlen  Publication

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James M. Wahlen - Research Interview Kelley Institute for Business Analytics (1) Wahlen analyzes the accounting dimension of the current international financial crisis

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Biography

Dr. James M. Wahlen has served on the faculties of the University of Chicago, the University of North Carolina at Chapel Hill, INSEAD, the University of Washington, and Pacific Lutheran University. Dr. Wahlen's teaching and research interests focus on financial accounting, financial statement analysis, and the capital markets. His research investigates earnings quality and earnings management, earnings volatility as an indicator of risk, fair value accounting for financial instruments, accounting for loss reserve estimates by banks and insurers, stock market efficiency with respect to accounting information, and testing the extent to which future stock returns can be predicted with earnings and other financial statement information. His research has been published in a wide array of academic and practitioner journals in accounting and finance. Dr. Wahlen has public accounting experience in both Milwaukee and Seattle and is a member of the American Accounting Association.

Industry Expertise (6)

Accounting

Capital Markets

Education/Learning

Program Development

Research

Writing and Editing

Areas of Expertise (7)

Capital Markets

Accounting and Finance

Banking and Capital markets

Risk Management

Financial Analysis

Financial Reporting

Financial Statement Analysis

Accomplishments (4)

Ernst & Young Faculty Fellow (professional)

Ernst & Young Faculty Fellow

KPMG Faculty Fellowship (professional)

KPMG Faculty Fellowship

Associate Editor, Accounting Horizons (professional)

Associate Editor, Accounting Horizons

Editorial Board, Accounting Review (professional)

Editorial Board, Accounting Review

Education (3)

University of Michigan: PhD, Accounting 1991

University of Washington: MBA and MPAcc, Business Administration and Professional Accounting 1982

University of Wisconsin: BBA, Business Administration 1979

Articles (5)

Analytics in empirical/archival financial accounting research Business HorizonsF

2014 The article describes various analytics in empirical/archival financial accounting research. The discussion is focused on research questions that are central to accounting research, analytics used to test hypotheses, and evidence.

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Can Financial Statement Analysis Beat Consensus Analysts’ Recommendations? Review of Accounting StudiesF

2011 The article examines whether investors can exploit financial statement information to identify companies with a greater likelihood of future earnings increases and whether stocks of those companies generate 1-year abnormal returns that exceed the abnormal returns from following analysts’ consensus recommendations.

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Publicly-Traded versus Privately-Held: Implications for Conditional Conservatism in Bank Accounting Review of Accounting StudiesF

2009 The article compares how privately held banks and publicly traded banks face greater agency costs because of greater separation of ownership and control but enjoy greater benefits from access to the equity capital market. Differences in control and capital market access influence public versus private banks’ accounting.

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Hold 'em? Using Financial Statement Information to Pick Winners and Losers when Consensus Analysts' Recommendations are Neutral SSRN Electronic JournalF

2007 This article develops and test predictions about whether users of analysts' recommendations can exploit financial statement information to identify hold-recommendation firms that will generate abnormal returns in the coming year. The approach used summarizes financial statement ratios into a predictor of the likelihood a firm will generate an earnings increase in the coming year.

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Risk-Relevance of Fair Value Income Measures for Commercial Banks The Accounting ReviewF

2006 This article investigates the risk relevance of the standard deviation of three performance measures: net income, comprehensive income, and a constructed measure of full-fair-value income for a sample of 202 U.S. commercial banks from 1996 to 2004.

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