Ben Lourie

University of California, Irvine

Associate Professor

Irvine, CA 92697-3125

United States

SCHOLARLY PAPERS

32

DOWNLOADS
Rank 4,572

SSRN RANKINGS

Top 4,572

in Total Papers Downloads

16,058

SSRN CITATIONS
Rank 6,401

SSRN RANKINGS

Top 6,401

in Total Papers Citations

248

CROSSREF CITATIONS

24

Scholarly Papers (32)

1.

Buy Now Pay (Pain?) Later

Management Science, Forthcoming
Number of pages: 52 Posted: 30 Sep 2022 Last Revised: 20 Feb 2024
Ed deHaan, Jungbae Kim, Ben Lourie and Chenqi Zhu
Stanford Graduate School of Business, Singapore Management University - School of Accountancy, University of California, Irvine and University of California, Irvine - Paul Merage School of Business
Downloads 1,766 (18,400)
Citation 4

Abstract:

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BNPL, FinTech, consumer credit, household accounting and finance, regulation

2.

Employee Turnover and Firm Performance: Large-Sample Archival Evidence

Management Science, forthcoming
Number of pages: 58 Posted: 09 Jan 2020 Last Revised: 23 Apr 2022
Hong Kong Polytechnic University, University of California, Irvine, University of Illinois Chicago and University of California-IrvineUniversity of California-Irvine
Downloads 1,753 (18,570)
Citation 27

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human capital, employee turnover, retention, employee disclosure, labor accounting

3.
Downloads 1,277 (29,951)
Citation 63

Decision Fatigue and Heuristic Analyst Forecasts

Number of pages: 46 Posted: 24 Jul 2017 Last Revised: 31 Jul 2018
Marshall School of Business, USC, University of Southern California - Marshall School of Business, University of California, Irvine and UCLA Anderson School of Management
Downloads 1,196 (32,451)
Citation 9

Abstract:

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Analysts, Decision Fatigue, Heuristic, Behavioral Finance

Decision Fatigue and Heuristic Analyst Forecasts

NBER Working Paper No. w24293
Number of pages: 56 Posted: 28 Feb 2018 Last Revised: 19 May 2023
Marshall School of Business, USC, University of Southern California - Marshall School of Business, University of California, Irvine and UCLA Anderson School of Management
Downloads 81 (559,355)
Citation 4

Abstract:

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4.

First Impression Bias: Evidence from Analyst Forecasts

Review of Finance, Forthcoming
Number of pages: 56 Posted: 23 Apr 2019 Last Revised: 26 May 2020
Marshall School of Business, USC, University of California, Irvine, Government of the United States of America - Office of Financial Research and Pennsylvania State University
Downloads 1,210 (32,481)
Citation 2

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First Impressions, Equity Analysts, Behavioral Finance

5.

Are Online Job Postings Informative to Investors?

Management Science, forthcoming.
Number of pages: 26 Posted: 25 Apr 2019 Last Revised: 24 Aug 2020
Universidad de Chile, University of California, Irvine, University of Illinois Chicago and University of California-IrvineUniversity of California-Irvine
Downloads 1,151 (34,782)

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human capital, hiring, disclosure, job postings, firm performance, market reaction

6.

The Revolving-Door of Sell-Side Analysts

The Accounting Review, Forthcoming
Number of pages: 61 Posted: 06 Nov 2014 Last Revised: 29 Jul 2019
Ben Lourie
University of California, Irvine
Downloads 822 (55,770)
Citation 8

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revolving door, equity analysts, conflicts of interest, career concerns

7.

Voluntary Disclosure of Workforce Gender Diversity

Number of pages: 52 Posted: 10 Jan 2022 Last Revised: 04 May 2023
University of California, Irvine - Paul Merage School of Business, University of California, Irvine, University of Illinois Chicago and University of Hawaii at Manoa - Shidler College of Business
Downloads 696 (69,432)
Citation 2

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voluntary disclosure; workforce gender diversity; corporate social responsibility (CSR), environmental, social, and governance (ESG); ESG media tone; ESG funds

8.

Key Performance Indicators as Supplements to Earnings: Incremental informativeness, Demand Factors, Measurement Issues, and Properties of Their Forecasts

Review of Accounting Studies, Forthcoming
Number of pages: 54 Posted: 22 Jun 2017 Last Revised: 26 Mar 2019
Dan Givoly, Yifan Li, Ben Lourie and Alex Nekrasov
Pennsylvania State University, Smeal College of Business, San Francisco State University, University of California, Irvine and University of Illinois Chicago
Downloads 680 (71,559)
Citation 5

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Key Performance Indicators, KPI, Measurement Issues, Analyst Forecasts, KPI Surprises, Announcement Surprises, Non-Financial Forecasts

9.

Importing Accounting Quality? The Case of Foreign Reverse Mergers

Number of pages: 52 Posted: 03 Dec 2012 Last Revised: 12 Jan 2014
Dan Givoly, Carla Hayn and Ben Lourie
Pennsylvania State University, Smeal College of Business, University of California at Los Angeles - Anderson School of Management and University of California, Irvine
Downloads 642 (77,176)
Citation 13

Abstract:

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Reverse Merger, Accounting Quality, Financial Reporting, Accounting Standards

10.

Supply Chain Finance: An Early Empirical Examination

Number of pages: 54 Posted: 22 Jul 2021 Last Revised: 09 Jan 2024
Elizabeth Chuk, Ben Lourie and Il Sun Yoo
University of California, Irvine, University of California, Irvine and University of Hawaii at Manoa - Shidler College of Business
Downloads 537 (96,387)
Citation 1

Abstract:

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supply chain financing, reverse factoring, trade credit, accounting standards, supply chain

11.

Effects of the 2021 Expanded Child Tax Credit

Number of pages: 37 Posted: 03 Mar 2022 Last Revised: 22 Jun 2022
University of California, Irvine, University of California, Irvine - Paul Merage School of Business, University of California-IrvineUniversity of California-Irvine and University of California, Irvine - Paul Merage School of Business
Downloads 515 (101,524)
Citation 4

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child tax credit, household finance, employment, consumption, debt, savings, financial distress

12.

Payment Timeliness and Firm Performance

Number of pages: 41 Posted: 23 Dec 2018 Last Revised: 03 Jul 2022
Marshall School of Business, USC, San Francisco State University, University of California, Irvine and Government of the United States of America - Office of Financial Research
Downloads 505 (103,973)
Citation 1

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trade credit, non-bank lending, customer–supplier relationships, stock returns, private information, supply chain

13.

Does the Risk Aversion of Accountants Matter? Female Rank-and-File Accounting Employees and Internal Control Quality

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 38 Posted: 09 Jan 2020 Last Revised: 17 Mar 2024
Chuchu Liang, Ben Lourie and Alex Nekrasov
University of California, Irvine - Paul Merage School of Business, University of California, Irvine and University of Illinois Chicago
Downloads 347 (160,193)

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accounting employees, risk aversion, female employees, internal control quality

14.

Cater to Thy Client: Analyst Responsiveness to Institutional Investor Attention

Management Science, Forthcoming
Number of pages: 48 Posted: 07 Sep 2019 Last Revised: 21 Aug 2020
The Chinese University of Hong Kong, Shenzhen, University of California, Irvine, University of Illinois Chicago and UCLA Anderson School of Management
Downloads 336 (165,818)
Citation 3

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Institutional Investor Attention, Analyst Responsiveness, Analyst Timeliness

15.

Guide to Downloading Brokerage Trading Volume Data from Bloomberg

Number of pages: 11 Posted: 24 Oct 2022
University of California, Irvine, University of California, Irvine - Paul Merage School of Business and University of Hawaii at Manoa - Shidler College of Business
Downloads 301 (188,346)

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Brokers; Brokerage trading volume; Commissions; Analysts; Bloomberg

16.

Broker Trading Volume and Analysts’ Earnings Forecasts: A Conflict of Interest?*

Number of pages: 58 Posted: 23 May 2019 Last Revised: 20 Nov 2020
affiliation not provided to SSRN, University of California, Irvine and University of California, Irvine - Paul Merage School of Business
Downloads 296 (189,694)
Citation 2

Abstract:

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Sell-side analysts, brokerage houses, trading volume, commissions, conflicts of interest, incentives, earnings forecasts

17.

Presentation Slides for 'Decision Fatigue and Heuristic Analyst Forecasts'

Journal of Financial Economics (JFE), Vol. 133, No. 1, 2019
Number of pages: 26 Posted: 18 May 2020
Marshall School of Business, USC, University of Southern California - Marshall School of Business, University of California, Irvine and UCLA Anderson School of Management
Downloads 295 (190,348)

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Analysts, Decision fatigue, Heuristic, Behavioral finance

18.

MiFID II and the Unbundling of Analyst Research from Trading Execution

Number of pages: 50 Posted: 19 Oct 2020 Last Revised: 18 Oct 2022
University of California, Irvine, University of California, Irvine - Paul Merage School of Business and University of Hawaii at Manoa - Shidler College of Business
Downloads 279 (201,607)

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MiFID II, Regulation, Sell-Side Analysts, Brokerage Houses, Trading Volume, Commissions, Conflicts of Interest, Incentives, Earnings Forecasts

19.

Effect of Corporate Environment Social and Governance Reputation on Employee Turnover

Number of pages: 51 Posted: 20 Aug 2023
University of California, Irvine - Paul Merage School of Business, University of California, Irvine - Paul Merage School of Business, University of California, Irvine and University of California, Irvine - Paul Merage School of Business
Downloads 271 (208,410)
Citation 1

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Environment, social and governance; reputation; employee turnover

20.

Do Earnings Announcements Affect Employee Spending? Evidence from Transaction Data

Number of pages: 44 Posted: 01 May 2023 Last Revised: 20 Oct 2023
University of California, Irvine, University of Illinois Chicago, Pennsylvania State University and University of California, Irvine - Paul Merage School of Business
Downloads 269 (209,201)
Citation 1

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financial reporting, rank-and-file employees, earnings announcements, spending, wages

21.

The Check Is in the Mail: Can Disclosure Reduce Late Payments to Suppliers?

Number of pages: 47 Posted: 16 Mar 2021 Last Revised: 04 May 2023
Elizabeth Chuk, Ben Lourie and Il Sun Yoo
University of California, Irvine, University of California, Irvine and University of Hawaii at Manoa - Shidler College of Business
Downloads 269 (209,954)
Citation 1

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mandatory disclosure, supplier payment period, trade credit, customer–supplier relationships, supply chain

22.

How Salience of Management Guidance Affects Forecasting Behavior: Evidence from a Quasi-Natural Experiment on Estimize

Number of pages: 47 Posted: 21 Jul 2019 Last Revised: 09 Jun 2020
Qin Li, Ben Lourie and Siew Hong Teoh
Hong Kong Polytechnic University, University of California, Irvine and UCLA Anderson School of Management
Downloads 267 (210,741)
Citation 1

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Salience, Limited attention, Field experiment, Estimize, Management guidance

23.

The Gender Position Gap and Firm Performance

Number of pages: 45 Posted: 04 Nov 2020 Last Revised: 23 Jan 2024
University of California, Irvine - Paul Merage School of Business, University of California, Irvine, University of Illinois Chicago and University of California-IrvineUniversity of California-Irvine
Downloads 266 (212,338)

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gender position gap, female employees, gender diversity, gender equality, firm performance, stock returns

24.

Operating Lease Recognition and Credit Assessment by Banks

Number of pages: 56 Posted: 02 Feb 2023
University of California, Irvine - Paul Merage School of Business, University of California, Irvine, University of Pittsburgh - Katz Graduate School of Business and University of California, Irvine - Paul Merage School of Business
Downloads 261 (215,543)

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ASC 842, Bank Internal Rating, Disclosure, Operating Lease

25.

Does the Tail Wag the Dog? Small-Firm-Bias in Capital Market Research

Number of pages: 52 Posted: 22 Feb 2016
Dan Givoly, Carla Hayn and Ben Lourie
Pennsylvania State University, Smeal College of Business, University of California at Los Angeles - Anderson School of Management and University of California, Irvine
Downloads 202 (275,384)
Citation 1

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small firms bias, market value, accounting anomalies, market efficiency

26.

Crypto Fraud and Investing Behavior

Number of pages: 47 Posted: 08 Dec 2023 Last Revised: 26 Mar 2024
University of California, Irvine, University of Illinois Chicago, Pennsylvania State University and University of California, Irvine - Paul Merage School of Business
Downloads 171 (319,448)

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fraud, crypto markets, cryptocurrency, individual investors, trust, capital markets, transaction data

27.

The Impact of Debt Forbearance on Borrowers’ Financial Behavior and Labor Outcomes: Evidence from Student Loans

Finance Research Letters, Forthcoming
Number of pages: 16 Posted: 02 Aug 2023
Ben Lourie, Alex Nekrasov and Il Sun Yoo
University of California, Irvine, University of Illinois Chicago and University of Hawaii at Manoa - Shidler College of Business
Downloads 171 (321,137)
Citation 1

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debt payment pause, student loans, consumption, bank overdrafts, investment, wages, financial stress

28.

Presentation Slides for Key Performance Indicators as Supplements to Earnings: Incremental informativeness, Demand Factors, Measurement Issues, and Properties of Their Forecasts

Review of Accounting Studies, Forthcoming
Number of pages: 20 Posted: 18 May 2020
Dan Givoly, Yifan Li, Ben Lourie and Alex Nekrasov
Pennsylvania State University, Smeal College of Business, San Francisco State University, University of California, Irvine and University of Illinois Chicago
Downloads 155 (347,378)

Abstract:

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Key Performance Indicators, KPI, Measurement Issues, Analyst Forecasts, KPI Surprises, Announcement Surprises, Non-Financial Forecasts

29.

Consensus Credit Ratings: A View from Banks

Number of pages: 47 Posted: 06 Mar 2023
University of California, Irvine, University of Illinois Chicago, University of Texas at Dallas and University of California, Irvine - Paul Merage School of Business
Downloads 132 (394,758)

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credit agency ratings, information dissemination, market reaction

30.

Pay Ratio Disclosure and Employee Turnover

Number of pages: 45 Posted: 07 Feb 2024
University of California, Irvine - Paul Merage School of Business, University of California, Irvine, University of Rochester - Simon Business School and National University of Singapore
Downloads 128 (409,272)

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Employee retention; Employee turnover; Human capital; Mandatory disclosure; CEO-employee pay ratio

31.

Do Trade Creditors Possess Private Information? Stock Returns Evidence

NBER Working Paper No. w25553
Number of pages: 42 Posted: 19 Feb 2019 Last Revised: 28 Apr 2023
Marshall School of Business, USC, San Francisco State University, University of California, Irvine and Government of the United States of America - Office of Financial Research
Downloads 87 (529,582)

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32.

Failed Acquisition Offers: The Impact of Failure Reasons on Target Valuation

Finance Research Letters, Forthcoming
Number of pages: 21
Haas School of Business - UC Berkeley, University of California, Irvine, University of Illinois Chicago and National University of Singapore (NUS) - NUS Business School
Downloads 1

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Mergers and acquisitions; Failed offers; Target valuation; Failure reasons

Other Papers (1)

Total Downloads: 0
1.

Too Much of a Good Thing? Administrative Support, Innovation, Employee Satisfaction, and Firm Performance

Posted: 07 May 2021 Last Revised: 01 Jun 2021
University of California, Irvine - Paul Merage School of Business, University of California, Irvine, University of Illinois Chicago and University of California, Irvine

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administrative support, innovation, employee satisfaction, employee job separations, human capital, firm performance, stock returns