Henry Laurion

University of Colorado at Boulder - Department of Accounting

419 UCB

Boulder, CO 80309-0419

United States

SCHOLARLY PAPERS

5

DOWNLOADS
Rank 27,929

SSRN RANKINGS

Top 27,929

in Total Papers Downloads

1,828

SSRN CITATIONS

1

CROSSREF CITATIONS

3

Scholarly Papers (5)

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 779 (33,950)
Citation 3

Abstract:

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

2.

Explaining Firms’ Signed Earnings Announcement Stock Returns Using FactSet and I/B/E/S Data Feeds

Number of pages: 44 Posted: 14 Feb 2018 Last Revised: 07 Oct 2019
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 425 (74,062)
Citation 2

Abstract:

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Signed earnings announcement returns, analyst forecast surprises, management guidance surprises, FactSet, I/B/E/S

3.

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 328 (99,768)

Abstract:

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

4.

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

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 58 Posted: 21 Apr 2016 Last Revised: 02 Jul 2020
Henry Laurion
University of Colorado at Boulder - Department of Accounting
Downloads 276 (120,232)

Abstract:

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

5.

When Does Forecasting GAAP Earnings Entail Unreasonable Effort?

Number of pages: 41 Posted: 24 Jun 2020
Henry Laurion and Richard G. Sloan
University of Colorado at Boulder - Department of Accounting and University of Southern California - Leventhal School of Accounting
Downloads 20 (563,340)

Abstract:

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Non-GAAP Earnings, Earnings Guidance, Opportunistic Behavior, Unreasonable Effort.