Henry Laurion

University of Colorado at Boulder - Department of Accounting

419 UCB

Boulder, CO 80309-0419

United States

SCHOLARLY PAPERS

4

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in Total Papers Downloads

1,574

CITATIONS

4

Scholarly Papers (4)

1.

U.S. Audit Partner Rotations

Accounting Review, Vol. 92. No. 3, 2017
Number of pages: 60 Posted: 28 Oct 2014 Last Revised: 29 Jan 2019
Henry Laurion, Alastair Lawrence and James Ryans
University of Colorado at Boulder - Department of Accounting, London Business School and London Business School
Downloads 735 (33,179)
Citation 1

Abstract:

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U.S. audit partner rotations; fresh look; restatements; valuation allowances and reserves; write-downs; special items.

2.

From Micro to Macro: Does Conditional Conservatism Aggregate Up in the National Income and Product Accounts?

Number of pages: 56 Posted: 11 Jun 2015 Last Revised: 17 Sep 2016
Henry Laurion and Panos N. Patatoukas
University of Colorado at Boulder - Department of Accounting and University of California, Berkeley - Haas School of Business
Downloads 315 (94,923)

Abstract:

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NIPA corporate profits; conditional conservatism; construct validity; placebo tests

3.

Analyst Forecast Data Feeds Are Not What They Used to Be

Number of pages: 52 Posted: 14 Feb 2018 Last Revised: 15 Aug 2018
University of North Carolina Kenan-Flagler Business School, University of Colorado at Boulder - Department of Accounting, London Business School and University of North Carolina (UNC) at Chapel Hill - Kenan-Flagler Business School
Downloads 295 (101,978)
Citation 2

Abstract:

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Analyst forecasts, data feeds, FactSet, I/B/E/S, information content

4.

Implications of Non-GAAP Earnings for Real Activities and Accounting Choices

Number of pages: 53 Posted: 21 Apr 2016 Last Revised: 29 Jun 2019
Henry Laurion
University of Colorado at Boulder - Department of Accounting
Downloads 229 (132,543)

Abstract:

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Non-GAAP Earnings; Corporate Investment; Acquisitions; Layoffs; Impairments; SFAS 141(R)