Peter Silhan

Peter Silhan

Associate Professor of Accountancy

  • Email

Contact

294 Wohlers Hall

1206 S. Sixth

Champaign, IL 61820

217-333-8815

p-silhan@illinois.edu

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
  • 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
  • Systems Accountant, Abex Corporation, Winchester, Virginia, 1971-1975
  • Staff Accountant, Abex Corporation, New York, New York, 1969-1971
  • Communications Officer, U.S.S. Wilhoite (DER 397), Vietnam Veteran, 1967-1969

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

Article

  • 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 Review

  • 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 Publication

  • 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.

Presentation

  • 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. Chonnam National University.
  • Silhan, P. (1999). Management Support Systems. Cheju 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. Federal University of Rio de Janeiro.
  • Silhan, P. (1997). Accounting Systems. Information Consulting Group, Brazilian Senate.
  • Silhan, P. (1997). Accounting Systems. City University of Rio de Janeiro.
  • Silhan, P. (1997). Accounting Systems. Auditing Division, Brazilian Supreme Court.
  • 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 Paper

  • Silhan, P. (2011). Income Smoothing from a Census X-12 Perspective.
  • Silhan, P., & Kang, B. (2011). Entry Threat as a Determinant of Earnings Management.
  • Silhan, P., & Kang, B. (2009). Panel Member, "Behavioral Research and the Economic Crisis".
  • Silhan, P. (2004). Content Analysis of Modified Jones Model.
  • Silhan, P. (1995). Impact of Accruals on Earnings Variability.
  • Silhan, P. (1987). Encouraging Synthesis from the Beginning in Accounting Research Seminars.
  • Silhan, P. (1986). Direct Versus Indirect ARIMA Forecasts of Defined Variables: Some Further Evidence Using Accounting Data.
  • Silhan, P. (1986). Disclosing the Effects of Corporate Seasonality.
  • Silhan, P. (1986). On Using the Massachusetts Formula to Set Intra-Company Transfer Prices.
  • Silhan, P., & O'Daniell, C. (1985). Academic Research in Financial Accounting: A Synthesis of Issues and Findings (1963-84).
  • Silhan, P. (1984). Financial Reporting and the Instincts of the Corporate Accountant.
  • Silhan, P., & Newbold, P. (1983). On the Incremental Benefits of Using Consolidated Accounting Data to Predict Conglomerate Earnings.

Services

  • 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

  • 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. Credit is not given for both ACCY 200 and either ACCY 201 or ACCY 202.

Contact

294 Wohlers Hall

1206 S. Sixth

Champaign, IL 61820

217-333-8815

p-silhan@illinois.edu