Henry Laurion

University of Colorado at Boulder - Department of Accounting

419 UCB

Boulder, CO 80309-0419

United States

  • University of Colorado at Boulder - Department of Accounting

SCHOLARLY PAPERS

8

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Rank 27,168

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Top 27,168

in Total Papers Downloads

3,977

TOTAL CITATIONS
Rank 21,300

SSRN RANKINGS

Top 21,300

in Total Papers Citations

64

Scholarly Papers (8)

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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 1,008 (47,979)
Citation 24

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

2.

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

Forthcoming in Review of Accounting Studies
Number of pages: 40 Posted: 14 Feb 2018 Last Revised: 23 Mar 2021
John R. M. Hand, Henry Laurion, Alastair Lawrence and Nicholas Martin
University of North Carolina Kenan-Flagler Business School, University of Colorado at Boulder - Department of Accounting, London Business School and Cornerstone Research
Downloads 918 (54,513)
Citation 19

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

3.

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

Journal of Accounting & Economics (JAE), Volume 70, Issue 1, August 2020
Number of pages: 58 Posted: 21 Apr 2016 Last Revised: 01 Oct 2020
Henry Laurion
University of Colorado at Boulder - Department of Accounting
Downloads 472 (128,072)
Citation 12

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

4.

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: 06 Aug 2022
Henry Laurion and Panos N. Patatoukas
University of Colorado at Boulder - Department of Accounting and University of California, Berkeley - Haas School of Business
Downloads 406 (152,967)
Citation 1

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

5.

When Does Forecasting GAAP Earnings Entail Unreasonable Effort?

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 51 Posted: 24 Jun 2020 Last Revised: 03 Aug 2021
Henry Laurion and Richard G. Sloan
University of Colorado at Boulder - Department of Accounting and University of Southern California - Leventhal School of Accounting
Downloads 367 (171,746)
Citation 7

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

6.

Silicon Valley Bank Demise: Causes and the Path Forward

Number of pages: 50 Posted: 16 Jan 2024
Sanjai Bhagat and Henry Laurion
University of Colorado at Boulder - Department of Finance and University of Colorado at Boulder - Department of Accounting
Downloads 346 (182,640)
Citation 1

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bank failure, executive compensation, bank capital, insider trading, bank leverage, deposit insurance

7.

When is the lack of a goodwill impairment informative?

Number of pages: 49 Posted: 06 Apr 2021 Last Revised: 03 Sep 2024
Henry Laurion, Scott Robinson and Frances M. Tice
University of Colorado at Boulder - Department of Accounting, University of Colorado Boulder, Accounting Department and University of Colorado at Boulder - Department of Accounting
Downloads 279 (229,521)

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Goodwill impairment, Private information, Accounting discretion, Fair value accounting

8.

Emphasis on Free Cash Flow and its Implications for Real Activities

Number of pages: 53 Posted: 07 May 2024 Last Revised: 23 Jan 2025
Henry Laurion and Dongoh Shin
University of Colorado at Boulder - Department of Accounting and University of Colorado at Boulder - Department of Accounting
Downloads 181 (348,153)

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Corporate Investment; Non-GAAP Metrics; Free Cash Flow; EBITDA, Non-GAAP, Free Cash Flow, Capital Expenditures, EBITDA, Cash Conversion Cycle