Thomas J. Linsmeier

University of Wisconsin–Madison — United States

Business, Management and Accounting · Social Sciences

19h-index2.2kcitations45works3.72yr avg
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Research Topics

Auditing, Earnings Management, Governance(32), Financial Reporting and Valuation Research(18), Corporate Finance and Governance(10), Financial Markets and Investment Strategies(10), Risk Management in Financial Firms(10)

Publications45 total

Do Reporting Incentives and Consequences Change under the New Lease Accounting Standard?
The Accounting Review·2025· 5 cited
Can Standard Setters Improve Cash Flow Reporting of Capital Expenditures?
Accounting Horizons·2024· 1 citedOpen Access
Non-GAAP EPS Denominator Choices
The Accounting Review·2024· 5 citedOpen Access
Differences in the value relevance of identifiable intangible assets
Review of Accounting Studies·2023· 15 citedOpen Access
Reporting Incentives and Consequences of Lease Accounting Standards
SSRN Electronic Journal·2022· 6 citedOpen Access
Non-GAAP EPS Denominator Choices
SSRN Electronic Journal·2021· 2 citedOpen Access
The Debate Over Subsequent Accounting for Goodwill
SSRN Electronic Journal·2020Open Access
The Debate Over Subsequent Accounting for Goodwill
Accounting Horizons·2020· 30 cited
Investors' Assessment of the Dilution and Solvency Effects of Hybrid Instruments
SSRN Electronic Journal·2020· 1 citedOpen Access
The Underlying Economic Components of Acquired Goodwill
SSRN Electronic Journal·2020· 6 citedOpen Access
Moving the Conceptual Framework Forward: Accounting for Uncertainty
Contemporary Accounting Research·2019· 100 cited
Differences in the Value Relevance of Identifiable Intangible Assets Acquired in Business Combinations
SSRN Electronic Journal·2019· 7 citedOpen Access
Revised Model for Presentation in Statement(s) of Financial Performance: Potential Implications for Measurement in the Conceptual Framework
Accounting Horizons·2016· 48 cited
A Standard setter’s framework for selecting between fair value and historical cost measurement attributes: a basis for discussion of “Does fair value accounting for nonfinancial assets pass the market test?”
Review of Accounting Studies·2013· 25 cited
Fair Value Accounting for Financial Instruments: Does It Improve the Association between Bank Leverage and Credit Risk?
The Accounting Review·2013· 87 cited
Business-model (intent)-based accounting
Accounting and Business Research·2012· 73 cited
Fair Value Accounting for Financial Instruments: Does It Improve the Association between Bank Leverage and Credit Risk?
RePEc: Research Papers in Economics·2012· 58 cited
Reporting Financial Performance: The Key to Resolving Many Vexatious Accounting Standard Setting Issues?
CUNY Academic Works (City University of New York)·2012Open Access
Financial Reporting and Financial Crises: The Case for Measuring Financial Instruments at Fair Value in the Financial Statements
Accounting Horizons·2011· 17 citedOpen Access
Fair Value Accounting for Financial Instruments: Does it Improve the Association Between Bank Leverage and Credit Risk?
SSRN Electronic Journal·2011· 51 citedOpen Access
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Frequent Co-authors

Catherine Shakespeare(7), Daniel B. Thornton(5), Mohan Venkatachalam(5), Michael Welker(5), Kathy R. Petroni(5), Daniel Wangerin(5), Neil D. Pearson(4), Theodore Sougiannis(3), J. Richard Dietrich(3), Steven J. Kachelmeier(3), Don N. Kleinmuntz(3), Thomas J. Carroll(3), Erika Wheeler(3), Clay Partridge(3), Dennis J. Chambers(2), Elizabeth Blankespoor(2), Zachary King(2), Derek Christensen(2), Kurt H. Gee(2), Stanley F. Biggs(1)