Ben Lourie

University of California, Irvine

Associate Professor

Irvine, CA 92697-3125

United States

SCHOLARLY PAPERS

36

DOWNLOADS
Rank 3,888

SSRN RANKINGS

Top 3,888

in Total Papers Downloads

19,573

TOTAL CITATIONS
Rank 5,276

SSRN RANKINGS

Top 5,276

in Total Papers Citations

119

Scholarly Papers (36)

1.

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 2,211 (14,424)
Citation 32

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

2.

Buy Now Pay (Pain?) Later

Management Science, Forthcoming
Number of pages: 71 Posted: 30 Sep 2022 Last Revised: 01 May 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 2,120 (15,397)
Citation 17

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

3.

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 1,387 (29,615)

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

4.
Downloads 1,358 (30,530)
Citation 13

Decision Fatigue and Heuristic Analyst Forecasts

Number of pages: 46 Posted: 24 Jul 2017 Last Revised: 31 Jul 2018
University of Southern California - Marshall School of Business - Finance and Business Economics Department, University of Southern California - Marshall School of Business, University of California, Irvine and UCLA Anderson School of Management
Downloads 1,265 (33,313)
Citation 9

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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
University of Southern California - Marshall School of Business - Finance and Business Economics Department, University of Southern California - Marshall School of Business, University of California, Irvine and UCLA Anderson School of Management
Downloads 93 (578,118)
Citation 4

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5.

First Impression Bias: Evidence from Analyst Forecasts

Review of Finance, Forthcoming
Number of pages: 56 Posted: 23 Apr 2019 Last Revised: 26 May 2024
University of Southern California - Marshall School of Business - Finance and Business Economics Department, University of California, Irvine, Government of the United States of America - Office of Financial Research and Pennsylvania State University
Downloads 1,350 (30,824)
Citation 2

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First Impressions, Equity Analysts, Behavioral Finance

6.

Voluntary Disclosure of Workforce Gender Diversity

Journal of Financial Reporting, 2024[10.2308/JFR-2023-018]
Number of pages: 49 Posted: 10 Jan 2022 Last Revised: 20 Dec 2024
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 922 (53,159)
Citation 3

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

7.

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 856 (58,861)
Citation 8

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

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 720 (74,077)
Citation 5

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

9.

Supply Chain Finance: An Early Empirical Examination

Number of pages: 51 Posted: 22 Jul 2021 Last Revised: 09 Dec 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 704 (76,296)
Citation 1

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

10.

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 660 (82,703)
Citation 14

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Reverse Merger, Accounting Quality, Financial Reporting, Accounting Standards

11.

Effects of the 2021 Expanded Child Tax Credit

Management Science, Accepted
Number of pages: 58 Posted: 03 Mar 2022 Last Revised: 08 Nov 2024
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 628 (88,127)
Citation 10

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child tax credit, household finance, consumption, tax policy, individual tax, liquidity

12.

Payment Timeliness and Firm Performance

Number of pages: 41 Posted: 23 Dec 2018 Last Revised: 03 Jul 2022
University of Southern California - Marshall School of Business - Finance and Business Economics Department, San Francisco State University, University of California, Irvine and Government of the United States of America - Office of Financial Research
Downloads 560 (101,988)
Citation 1

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

13.

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 498 (118,657)
Citation 1

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

14.

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 447 (134,474)

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Brokers; Brokerage trading volume; Commissions; Analysts; Bloomberg

15.

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 392 (156,035)

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

16.

Do Earnings Announcements Affect Employee Spending? Evidence from Transaction Data

Number of pages: 44 Posted: 01 May 2023 Last Revised: 26 May 2024
University of California, Irvine, University of Illinois Chicago, Pennsylvania State University and University of California, Irvine - Paul Merage School of Business
Downloads 372 (165,951)
Citation 1

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

17.

The check is in the mail: Can disclosure reduce late payments to suppliers?

Number of pages: 43 Posted: 16 Mar 2021 Last Revised: 25 Aug 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 363 (170,016)
Citation 1

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mandatory disclosure, late payments, trade credit, supply chain

18.

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 363 (170,016)
Citation 3

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Institutional Investor Attention, Analyst Responsiveness, Analyst Timeliness

19.

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 361 (171,050)
Citation 2

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

20.

Operating Lease Recognition and Credit Assessment by Banks

Number of pages: 56 Posted: 02 Feb 2023
California State Polytechnic University, Pomona - Accounting Department, University of California, Irvine, University of Pittsburgh - Katz Graduate School of Business and University of California, Irvine - Paul Merage School of Business
Downloads 342 (181,435)

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ASC 842, Bank Internal Rating, Disclosure, Operating Lease

21.

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 338 (183,734)

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

22.

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
University of Southern California - Marshall School of Business - Finance and Business Economics Department, University of Southern California - Marshall School of Business, University of California, Irvine and UCLA Anderson School of Management
Downloads 336 (184,884)

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Analysts, Decision fatigue, Heuristic, Behavioral finance

23.

Crypto Fraud and Investing Behavior

Number of pages: 49 Posted: 08 Dec 2023 Last Revised: 05 Dec 2024
University of California, Irvine, University of Illinois Chicago, Pennsylvania State University and University of California, Irvine - Paul Merage School of Business
Downloads 331 (189,182)

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

24.

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 310 (201,473)

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

25.

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 280 (224,240)
Citation 1

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

26.

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 224 (281,034)
Citation 2

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

Consensus Credit Ratings: A View from Banks

Review of Accounting Studies, Forthcoming
Number of pages: 56 Posted: 06 Mar 2023 Last Revised: 18 May 2024
University of California, Irvine, University of Illinois Chicago, University of Texas at Dallas - Naveen Jindal School of Management and University of California, Irvine - Paul Merage School of Business
Downloads 202 (307,299)

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credit agency ratings, information dissemination, market reaction

Consensus Credit Ratings: A View from Banks

Review of Accounting Studies, Forthcoming
Posted: 10 Jun 2024
University of California, Irvine, University of Illinois Chicago, University of Texas at Dallas - Naveen Jindal School of Management and University of California, Irvine - Paul Merage School of Business

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Bank ratings, credit agency ratings, default, credit spreads, credit returns

28.

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 198 (314,218)
Citation 2

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

29.

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 185 (335,984)

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

30.

Voting With Their Feet: Employee Responses to ESG News

Number of pages: 40 Posted: 25 Sep 2024
affiliation not provided to SSRN, University of California, Irvine - Paul Merage School of Business, University of California, Irvine and University of California, Irvine - Paul Merage School of Business
Downloads 125 (462,965)

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ESG, Employee turnover, News sentiment

31.

How Does Auditor Workload Affect Employee Spending and Turnover? Evidence from Micro-Level Transaction Data

Number of pages: 49 Posted: 19 Dec 2024
Pennsylvania State University - Smeal College of Business, Singapore Management University - School of Accountancy, University of California, Irvine and University of California, Irvine - Paul Merage School of Business
Downloads 98 (553,032)

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Auditor, Busyness, Workload, Consumption, Turnover

32.

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
University of Southern California - Marshall School of Business - Finance and Business Economics Department, San Francisco State University, University of California, Irvine and Government of the United States of America - Office of Financial Research
Downloads 96 (560,532)

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33.

Income Tax Over-Withholding and Household Investment Decisions

Singapore Management University School of Accountancy Research Paper Forthcoming
Number of pages: 51 Posted: 22 May 2024
University of Houston - Department of Accountancy & Taxation, Singapore Management University - School of Accountancy, University of California, Irvine and University of California, Irvine - Paul Merage School of Business
Downloads 89 (591,605)

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Tax Refunds, Income Tax Policy, Stock Market Participation, Household Financial Planning, Tax Over-Withholding

34.

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

Finance Research Letters, Forthcoming
Number of pages: 21 Posted: 25 Apr 2024 Last Revised: 22 Nov 2024
Haas School of Business - UC Berkeley, University of California, Irvine, University of Illinois Chicago and National University of Singapore (NUS) - NUS Business School
Downloads 81 (621,297)

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

35.

Late Trade Credit Payments to Meet Cash Flow Forecasts

Number of pages: 46 Posted: 04 Dec 2024 Last Revised: 19 Dec 2024
Vanderbilt University - Owen Graduate School of Management, University of California, Irvine - Paul Merage School of Business, University of California, Irvine and University of Illinois Chicago
Downloads 66 (692,592)

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real activity management, late trade credit payments, cash flow forecasts, meeting or beating expectations

36.

Effects of the 2021 Expanded Child Tax Credit

Management Science, Accepted
Posted: 18 Dec 2024
University of California, Irvine, University of California-IrvineUniversity of California-Irvine, University of California, Irvine - Paul Merage School of Business and University of California, Irvine - Paul Merage School of Business

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child tax credit, tax policy, individual tax, household finance, consumption, liquidity

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 San Diego State University

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