James M. Wahlen

8.9k total citations · 3 hit papers
41 papers, 6.1k citations indexed

About

James M. Wahlen is a scholar working on Accounting, Finance and Strategy and Management. According to data from OpenAlex, James M. Wahlen has authored 41 papers receiving a total of 6.1k indexed citations (citations by other indexed papers that have themselves been cited), including 34 papers in Accounting, 21 papers in Finance and 19 papers in Strategy and Management. Recurrent topics in James M. Wahlen's work include Auditing, Earnings Management, Governance (30 papers), Financial Reporting and Valuation Research (19 papers) and Financial Markets and Investment Strategies (16 papers). James M. Wahlen is often cited by papers focused on Auditing, Earnings Management, Governance (30 papers), Financial Reporting and Valuation Research (19 papers) and Financial Markets and Investment Strategies (16 papers). James M. Wahlen collaborates with scholars based in United States, United Kingdom and Taiwan. James M. Wahlen's co-authors include Paul M. Healy, Julie H. Collins, Douglas A. Shackelford, D. Craig Nichols, Matthew M. Wieland, Wayne R. Landsman, Mary E. Barth, Stephen G. Ryan, Stephen P. Baginski and Patrick E. Hopkins and has published in prestigious journals such as Journal of Accounting Research, Journal of Banking & Finance and The Accounting Review.

In The Last Decade

James M. Wahlen

41 papers receiving 5.6k citations

Hit Papers

align trajectories

What are hit papers?

Hit papers significantly outperform the citation benchmark for their cohort. A paper qualifies if it has ≥500 total citations, achieves ≥1.5× the top-1% citation threshold for papers in the same subfield and year (this is the minimum needed to enter the top 1%, not the average within it), or reaches the top citation threshold in at least one of its specific research topics.

A Review of the Earnings Management Literature and Its Implications for Standard Setting

1999 3.1k citations Paul M. Healy, James M. Wahlen Accounting Horizons profile →
A Review of the Earnings Management Literature and its Implications for Standard Setting

1999 561 citations Paul M. Healy, James M. Wahlen SSRN Electronic Journal profile →
Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes

1995 524 citations James M. Wahlen et al. profile →

Peers

Countries citing papers authored by James M. Wahlen

Since Specialization

Citations

This map shows the geographic impact of James M. Wahlen's research. It shows the number of citations coming from papers published by authors working in each country. You can also color the map by specialization and compare the number of citations received by James M. Wahlen with the expected number of citations based on a country's size and research output (numbers larger than one mean the country cites James M. Wahlen more than expected).

Fields of papers citing papers by James M. Wahlen

Since Specialization

Physical SciencesHealth SciencesLife SciencesSocial Sciences

This network shows the impact of papers produced by James M. Wahlen. Nodes represent research fields, and links connect fields that are likely to share authors. Colored nodes show fields that tend to cite the papers produced by James M. Wahlen. The network helps show where James M. Wahlen may publish in the future.

Co-authorship network of co-authors of James M. Wahlen

This figure shows the co-authorship network connecting the top 25 collaborators of James M. Wahlen. A scholar is included among the top collaborators of James M. Wahlen based on the total number of citations received by their joint publications. Widths of edges represent the number of papers authors have co-authored together. Node borders signify the number of papers an author published with James M. Wahlen. James M. Wahlen is excluded from the visualization to improve readability, since they are connected to all nodes in the network.

All Works

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20 of 20 papers shown

#	Work	Indexed citations
1	Managers’ Investment Decisions: Incentives and Economic Consequences Arising from Leases 2021 ·Journal of risk and financial management ·Tim V. Eaton, Craig Nichols, James M. Wahlen, Matthew M. Wieland	2
2	Leases and Over-investment 2019 ·SSRN Electronic Journal ·(unknown), Craig Nichols, James M. Wahlen, Matthew M. Wieland	3
3	Pricing and Mispricing of Accounting Fundamentals in the Time‐Series and in the Cross Section 2017 ·Contemporary Accounting Research ·D. Craig Nichols, James M. Wahlen, Matthew M. Wieland	8
4	Analytics in empirical/archival financial accounting research 2014 ·Business Horizons ·Michael J. Crawley, James M. Wahlen	11
5	The Nature of Accounting Information Reliability: Inferences from Archival and Experimental Research 2006 ·Accounting Horizons ·Laureen A. Maines, James M. Wahlen	149
6	Financial Reporting, Financial Statement Analysis, and Valuation: A Strategic Perspective 2006 ·James M. Wahlen, Stephen P. Baginski, Mark T. Bradshaw	102
7	Accounting for Liabilities: Conceptual Issues, Standard Setting, and Evidence from Academic Research 2005 ·Accounting Horizons ·Christine A. Botosan, Lisa Koonce, Stephen G. Ryan, Mary S. Stone, James M. Wahlen	30
8	Fair Values, Income Measurement, and Bank Analysts' Risk and Valuation Judgments 2004 ·The Accounting Review ·D. Eric Hirst, Patrick E. Hopkins, James M. Wahlen	173
9	Residual Income Risk, Intrinsic Values, and Share Prices 2003 ·The Accounting Review ·Stephen P. Baginski, James M. Wahlen	79
10	Residual Income Risk, Intrinsic Values, and Share Prices 2002 ·James M. Wahlen, Stephen P. Baginski	20
11	Fair Values, Comprehensive Income Reporting, and Bank Analysts' Risk and Valuation Judgments 2001 ·SSRN Electronic Journal ·D. Eric Hirst, Patrick E. Hopkins, James M. Wahlen	17
12	American Accounting Association's Financial Accounting Standards Committee 2000 ·James M. Wahlen, James R. Boatsman, Robert H. Herz, Gregory J. Jonas, Krishna G. Palepu, Stephen G. Ryan, Katherine Schipper, Catherine M. Schrand, Douglas J. Skinner	8
13	Discretionary and Non-Discretionary Revisions of Loss Reserves by Property-Casualty Insurers: Differential Implications for Future Profitability, Risk and Market Value 2000 ·Review of Accounting Studies ·Kathy R. Petroni, Stephen G. Ryan, James M. Wahlen	94
14	A Review of the Earnings Management Literature and Its Implications for Standard Setting breakdown → 1999 ·Accounting Horizons ·Paul M. Healy, James M. Wahlen	3089
15	Comment Letter to the FASB: Liability and Equity 1999 ·Accounting Horizons ·James M. Wahlen, James R. Boatsman, Robert H. Herz, Ross Jennings, Gregory J. Jonas, Krishna G. Palepu, Kathy R. Petroni, Stephen G. Ryan, Katherine Schipper	12
16	Response to FASB Invitation to Comment on Methods of Accounting for Business Combinations: Recommendations of the G4+1 for Achieving Convergence 1999 ·Accounting Horizons ·James M. Wahlen, James R. Boatsman, Robert H. Herz, Ross Jennings, Gregory J. Jonas, Krishna G. Palepu, Kathy R. Petroni, Stephen G. Ryan, Katherine Schipper	13
17	Accounting-Based Stock Price Anomalies: Separating Market Inefficiencies from Research Design Flaws 1998 ·SSRN Electronic Journal ·Victor L. Bernard, Jacob K. Thomas, James M. Wahlen	3
18	Differential Valuation Implications of Loan Loss Provisions Across Banks and Fiscal Quarters 1998 ·SSRN Electronic Journal ·Chi‐Chun Liu, Stephen G. Ryan, James M. Wahlen	125
19	Accounting-Based Stock Price Anomalies: Separating Market Inefficiencies from Risk 1996 ·SSRN Electronic Journal ·Victor L. Bernard, Jacob K. Thomas, James M. Wahlen	15
20	Fair Values of Equity and Debt Securities and Share Prices of Property-Liability Insurers 1995 ·Journal of Risk & Insurance ·Kathy R. Petroni, James M. Wahlen	24

Rankless uses publication and citation data sourced from OpenAlex, an open and comprehensive bibliographic database. While OpenAlex provides broad and valuable coverage of the global research landscape, it—like all bibliographic datasets—has inherent limitations. These include incomplete records, variations in author disambiguation, differences in journal indexing, and delays in data updates. As a result, some metrics and network relationships displayed in Rankless may not fully capture the entirety of a scholar's output or impact.

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