Financial Reporting, Financial Statement Analysis and Valuation
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About the Author
James M. Wahlen is the James R. Hodge Chair, Professor of Accounting, Chair of the Accounting Department and the former Chairman of the MBA Program at the Kelley School of Business at Indiana University. He received his Ph.D. from the University of Michigan and has served on the faculties of the University of Chicago, 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. He has had public accounting experience in both Milwaukee and Seattle and is a member of the American Accounting Association. He has received numerous teaching awards during his career. In his free time Dr. Wahlen loves spending time with his wife and daughters; spoiling his incredibly adorable granddaughter, Ailsa; outdoor sports (biking, hiking, skiing, golf); cooking (and, of course, eating); and listening to rock music (especially if it is loud and live).\nStephen P. Baginski, Ph.D. is the Herbert E. Miller Chair in Financial Accounting at the University of Georgia�s J.M. Tull School of Accounting. He received his Ph.D. from the University of Illinois in 1986, and he has taught a variety of financial and managerial undergraduate, MBA, and executive education courses at Indiana University, Illinois State University, the University of Illinois, Northeastern University, Florida State University, Washington University in St. Louis, the University of St. Galen, the Swiss Banking Institute at the University of Zurich, Bocconi, and INSEAD. Dr. Baginski has published articles in a variety of journals including The Accounting Review, Journal of Accounting Research, Contemporary Accounting Research, Review of Accounting Studies, The Journal of Risk and Insurance, Quarterly Review of Finance and Economics, and Review of Quantitative Finance and Accounting. His research primarily deals with the causes and consequences of voluntary management disclosures of earnings forecasts, and he also investigates the usefulness of financial accounting information in security pricing and risk assessment. Dr. Baginski has served on several editorial boards and as an associate editor at Accounting Horizons and The Review of Quantitative Finance and Accounting. He has won numerous undergraduate and graduate teaching awards at the department, college, and university level during his career, including receipt of the Doctoral Student Inspiration Award from students at Indiana University. Dr. Baginski loves to watch college football, play golf, and run (very slowly) in his spare time.\nMark T. Bradshaw, Ph.D., is a Professor of Accounting at the Carroll School of Management of Boston College. Dr. Bradshaw received a Ph.D. from the University of Michigan Business School, and earned a BBA summa cum laude with highest honors in accounting and master's degree in financial accounting from the University of Georgia. He previously taught at University of Chicago, Harvard Business School, and University of Georgia. He was a Certified Public Accountant Arthur Andersen & Co. in Atlanta. Dr. Bradshaw conducts research on capital markets, specializing in the examination of securities analysts and related financial reporting issues. His research has been published in a variety of academic and practitioner journals. He is an Editor for The Accounting Review and currently serve
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