Contact
294 Wohlers Hall
1206 S Sixth St
Champaign, IL 61820
Listings
Educational Background
- D.B.A., Accounting, University of Tennessee, 1980
- M.B.A., Business, James Madison University, 1975
- B.S.C., Accounting, University of Virginia, 1967
Positions Held
- Visiting Professor of Commerce, Senshu University, 1996,2004
- Guest Associate Professor, Chuo University, 1995
- Associate Professor of Accountancy, University of Illinois at Urbana-Champaign, 1986 to present
- Assistant Professor of Accountancy, University of Illinois at Urbana-Champaign, 1979-1986
Recent Publications
- Silhan, P. (2014). Interfirm Differences in Earnings Variability: An Analysis of Fundamentals, Cash Flows and Accruals. Accounting and Finance, 54 (4), 1357-1379.
- Silhan, P. (2014). Income Smoothing from a Census X-12 Perspective. Advances in Accounting, 30 (1), 106-115.
Other Publications
Articles
- Silhan, P., & Szuster, N. (1996). The Future of Accounting. City Controller's Office, Rio de Janeiro.
- Craig, C., & Silhan, P. (1995). AMTexpert: An Expert Decision Support System for the Corporate Alternative Minimum Tax. International Journal of Intelligent Systems in Accounting, Finance & Management, 155-171.
- Luttman, S., & Silhan, P. (1995). Identifying Factors Consistently Related to Value Line Earnings Predictability. Financial Review, 445-468.
- Luttman, S., & Silhan, P. (1995). Determinants of Earnings Variability. Journal of Applied Business Research, 117-124.
- Dugan, M., Shriver, K., & Silhan, P. (1994). How to Forecast Income Statement Items for Auditing Purposes. Journal of Business Forecasting Methods & Systems, 22-26.
- Silhan, P., & Luttman, S. (1993). An Empirical Analysis of the Value Line Earnings Predictability Index. Journal of Applied Business Research, 104-109.
- Silhan, P., & Luttman, S. (1993). Corporate Seasonality as a Potential Determinant of Earnings Forecast Accuracy. Advances in Accounting, 139-158.
- Frecka, T., Newbold, P., & Silhan, P. (1991). Seasonal Adjustment at the Corporate Level Using X-11 Procedures. Advances in Quantitative Analysis Of Finance And Accounting, 39-53.
- Silhan, P., & Craig, C. (1991). Developing Expert Decision Support Systems for Tax Applications. The Tax Adviser, 50-53.
- Silhan, P. (1989). Using Quarterly Sales and Margins to Predict Corporate Earnings: A Time Series Perspective. Journal of Business Finance and Accounting, 131-141.
- Hreha, K., & Silhan, P. (1988). Tax Base Differences Between Worldwide and Water's Edge Methods of Unitary Taxation. The Journal of the American Taxation Association, 89-98.
- Nitterhouse, D., & Silhan, P. (1988). A Checklist for a Believable Bottom Line. Journal of Accounting and EDP, 20-24.
- Nitterhouse, D., & Silhan, P. (1987). Formatting Accounting Outputs for Improved Usability. Journal of Systems Management, 6-11.
- Silhan, P. (1987). Learning to Avoid MIS Design Cop-Outs. Journal of Systems Management, 35-39.
- Silhan, P., & Thomas, H. (1986). Using Simulated Mergers to Evaluate Corporate Diversification Strategies. Strategic Management Journal, 523-534.
- Hreha, K., & Silhan, P. (1986). An Empirical Analysis of Unitary Apportionment. The Journal of the American Taxation Association, 7-18.
- Silhan, P., & Frecka, T. (1986). On the Sales Forecasting Benefits of Form 10-K Backlog Information. Journal of Business Finance and Accounting, 425-431.
- Silhan, P., & McKeown, J. (1985). Further Evidence on the Usefulness of Simulated Mergers. Journal of Accounting Research, 416-426.
- Silhan, P. (1984). Company Size and the Issue of Quarterly Segment Reporting. Journal of Accounting and Public Policy, 185-197.
- Manes, R., Schoumaker, F., & Silhan, P. (1984). Demand Relationships and Pricing Decisions for Related Products. Managerial and Decision Economics, 120-122.
- Silhan, P. (1983). The Effects of Segmenting Quarterly Sales and Margins On Extrapolative Forecasts of Conglomerate Earnings: Extension and Replication. Journal of Accounting Research, 341-347.
- Silhan, P. (1982). Management Accounting Is Research. Management Accounting, 38-42.
- Silhan, P., Hopwood, W., & Newbold, P. (1982). The Potential for Gains in Predictive Ability Through Disaggregation: Segmented Annual Earnings. Journal of Accounting Research, 724-732.
- Silhan, P. (1982). Simulated Mergers of Existent Autonomous Firms: A New Approach to Segmentation Research. Journal of Accounting Research, 255-262.
- Silhan, P. (1981). Electronic Data Processing and the Management Accountant. Survey of Business, 18-23.
- Silhan, P. (1978). The Recurring Problem of Divergent Terminology. The Accounting Review, 179-181.
Book Reviews
- Silhan, P. (1994). Research Guide to Corporate Acquisitions, Mergers, and Other Restructuring by Michael Halperin and Steven J. Bell.
- Silhan, P. (1985). Cost Accounting. Reading, MA: Addison-Wesley.
- Silhan, P. (1983). Information Systems. Englewood-Cliffs, NJ: Prentice-Hall.
- Silhan, P. (1982). Managerial Accounting. West Publishing Company.
- Silhan, P. (1981). Financial Accounting Standards: Explanation and Analysis by J.A. Booker and B.D. Jarnagin. Chicago, IL: Commerce Clearing House.
Other Publications
- Silhan, P. (1996). An Empirical Analysis of the Value Line Earnings Predictability Index.
- Silhan, P. (1996). Corporate Seasonality as a Potential Determinant of Earnings Forecast Accuracy.
- Silhan, P. (1996). Identifying Factors Consistently Related to Value Line Earnings Predictability.
Presentations
- Silhan, P. (2006). "Management, Information, Systems". Federal University of Rio de Janeiro.
- Silhan, P. (2006). "Management, Information, Systems". Fundacao Getulio Vagas.
- Silhan, P. (2001). Active Server Pages. Okayama University.
- Silhan, P. (2000). e-Commerce Considerations. Bilkent University.
- Silhan, P. (2000). Entry Threat as a Determinant of Earnings Management. Nanyang Technological University.
- Silhan, P. (2000). E-Commerce. Okayama University.
- Silhan, P. (1999). Management Support Systems. Cheju National University.
- Silhan, P. (1999). Management Support Systems. Chonnam National University.
- Silhan, P. (1998). Decision Support Systems. Okayama University.
- Silhan, P. (1997). Developing Expert Decision Support Systems. Okayama University.
- Silhan, P. (1997). Entry Threat as a Determinant of Earnings Management. Asian-Pacific Conference on International Issues.
- Silhan, P. (1997). Accounting Systems. Auditing Division, Brazilian Supreme Court.
- Silhan, P. (1997). Accounting Systems. City University of Rio de Janeiro.
- Silhan, P. (1997). Accounting Systems. Federal University of Rio de Janeiro.
- Silhan, P. (1997). Accounting Systems. Information Consulting Group, Brazilian Senate.
- Silhan, P. (1997). Entry Threat as a Determinant of Earnings Management. University of Brasilia.
- Silhan, P. (1997). Accounting Systems. Globosat Corporation.
- Silhan, P. (1996). Impact of Accounting Accruals on Earnings Variability. Korean Advanced Institute of Science and Technology.
- Silhan, P. (1996). Accounting Trends. Chuo University.
- Silhan, P. (1995). Factors Consistently Related to Earnings Predictability. Senshu University.
- Silhan, P. (1995). Impact of Accounting Accruals on Earnings Variability. Chuo University.
- Silhan, P. (1995). Impact of Accounting Accruals on Earnings Variability. Institute of Business Research, Chuo University.
- Silhan, P. (1993). Factors Consistently Related to Earnings Predictability. Accountancy Forum, University of Alabama.
- Silhan, P. (1990). Time-Varying Determinants of Earnings Predictability. Accountancy Forum, University of Illinois at Urbana-Champaign.
- Silhan, P. (1989). Impact of Corporate Seasonality on Unexpected Earnings. Louisiana State University Accounting.
- Silhan, P. (1985). Seasonal Adjustment at the Corporate Level. American Accounting Association Annual Meeting.
- Silhan, P. (1984). On the Predictive Benefits of 10-K Backlog Information. International Symposium on Forecasting.
- Silhan, P. (1984). The Importance of MIS in Small Business. Entrepreneurship Workshop, University of Illinois at Urbana-Champaign.
- Silhan, P. (1983). On the Predictive Ability of SEC Backlog Information. Accountancy Forum, University of Illinois at Urbana-Champaign.
- Silhan, P. (1983). On the Usefulness of SEC Backlog Information. Tennessee Accounting Workshop.
- Silhan, P. (1983). Financial Statement Predictions. International Symposium on Forecasting.
- Silhan, P. (1983). Choice of Reporting Alternatives. American Accounting Association ABO Research Conference.
- Silhan, P. (1983). The Effects of the Size and the Number of Reporting Segments on Forecasts of Conglomerate Earnings. Ohio State Research Colloquium.
- Silhan, P. (1981). The Effects of Size and Diversification on Forecasts of Conglomerate Earnings. Accountancy Forum, University of Illinois at Urbana-Champaign.
Working Papers
- Silhan, P. Income Smoothing from a Census X-12 Perspective.
- Silhan, P., & Kang, B. Entry Threat as a Determinant of Earnings Management.
- Silhan, P., & Kang, B. Panel Member, "Behavioral Research and the Economic Crisis".
- Silhan, P. Content Analysis of Modified Jones Model.
- Silhan, P. Impact of Accruals on Earnings Variability.
- Silhan, P. Encouraging Synthesis from the Beginning in Accounting Research Seminars.
- Silhan, P. Direct Versus Indirect ARIMA Forecasts of Defined Variables: Some Further Evidence Using Accounting Data.
- Silhan, P. Disclosing the Effects of Corporate Seasonality.
- Silhan, P. On Using the Massachusetts Formula to Set Intra-Company Transfer Prices.
- Silhan, P., & O'Daniell, C. Academic Research in Financial Accounting: A Synthesis of Issues and Findings (1963-84).
- Silhan, P. Financial Reporting and the Instincts of the Corporate Accountant.
- Silhan, P., & Newbold, P. On the Incremental Benefits of Using Consolidated Accounting Data to Predict Conglomerate Earnings.
Service
- Editorial Board Member, The Accounting Review, 1983-1986
Teaching Interests
Teaches courses in management information systems and theory of accounting systems design.
Research Interests
Research focuses on usage of accounting information and information systems design.
Current Courses
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Fundamentals of Accounting (ACCY 200) Survey course in the principles of accounting for students registered in schools and colleges other than the College of Business.
Contact
294 Wohlers Hall
1206 S Sixth St
Champaign, IL 61820