Henry Laurion

University of Colorado at Boulder - Department of Accounting

419 UCB

Boulder, CO 80309-0419

United States

SCHOLARLY PAPERS

8

DOWNLOADS
Rank 27,717

SSRN RANKINGS

Top 27,717

in Total Papers Downloads

3,540

SSRN CITATIONS
Rank 24,311

SSRN RANKINGS

Top 24,311

in Total Papers Citations

48

CROSSREF CITATIONS

4

Scholarly Papers (8)

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 970 (45,856)
Citation 21

Abstract:

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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
University of North Carolina Kenan-Flagler Business School, University of Colorado at Boulder - Department of Accounting, London Business School and Cornerstone Research
Downloads 837 (56,182)
Citation 17

Abstract:

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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 430 (129,803)
Citation 2

Abstract:

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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 392 (144,358)
Citation 1

Abstract:

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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 337 (170,960)
Citation 7

Abstract:

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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 264 (219,726)
Citation 1

Abstract:

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

7.

When do smaller-than-expected goodwill impairments reflect managers’ positive private information?

Number of pages: 52 Posted: 06 Apr 2021 Last Revised: 04 Jan 2023
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 249 (232,902)

Abstract:

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

8.

Emphasis on Free Cash Flow and its Implications for Corporate Investment

Number of pages: 45 Posted: 07 May 2024
Henry Laurion and Dongoh Shin
University of Colorado at Boulder - Department of Accounting and University of Colorado at Boulder - Department of Accounting
Downloads 61 (664,936)

Abstract:

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