Laurence van Lent

Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department

Professor of Accounting and Economics

Adickesallee 32-34

Frankfurt , 60322

Germany

SCHOLARLY PAPERS

22

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9,469

SSRN CITATIONS
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Top 4,668

in Total Papers Citations

79

CROSSREF CITATIONS

153

Scholarly Papers (22)

1.
Downloads 1,416 ( 13,239)
Citation 17

Firm-Level Political Risk: Measurement and Effects

Number of pages: 79 Posted: 28 Sep 2016 Last Revised: 19 Dec 2017
Boston University, Tilburg University - Tilburg School of Economics and Management, Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department and London Business School
Downloads 1,416 (12,970)
Citation 1

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Political uncertainty, quantification, firm-level, lobbying

Firm-Level Political Risk: Measurement and Effects

CEPR Discussion Paper No. DP12436
Number of pages: 91 Posted: 17 Nov 2017 Last Revised: 10 Jun 2019
Boston University, Tilburg University - Tilburg School of Economics and Management, London Business School and Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department
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Citation 11
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firm-level, Lobbying, Political uncertainty, quantification

2.
Downloads 1,232 ( 16,400)
Citation 6

Masculinity, Testosterone, and Financial Misreporting

Journal of Accounting Research, Forthcoming
Number of pages: 86 Posted: 16 May 2013 Last Revised: 10 Sep 2014
Yuping Jia, Laurence van Lent and Yachang Zeng
Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department, Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department and Nanyang Technological University
Downloads 1,232 (16,082)
Citation 6

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Financial misreporting, neuroendocrinology, testosterone exposure, craniofacial growth, facial structure

Masculinity, Testosterone, and Financial Misreporting

Journal of Accounting Research, Vol. 52, No. 5, 2014
Posted: 16 Nov 2014
Yuping Jia, Laurence van Lent and Yachang Zeng
Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department, Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department and Nanyang Technological University

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misreporting, testosterone, facial masculinity, insider trading, option backdating

3.

The Personal Wealth Interests of Politicians and Government Intervention in the Economy

Review of Finance, Forthcoming
Number of pages: 48 Posted: 14 Mar 2010 Last Revised: 06 May 2018
Ahmed Tahoun and Laurence van Lent
London Business School and Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department
Downloads 1,228 (16,470)
Citation 8

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Financial Crisis, Politicians, Investments, Personal Wealth, Voting, Government Intervention

4.

Social Norms and Incentive Contract Design

Number of pages: 54 Posted: 27 May 2012 Last Revised: 17 Aug 2018
University of Melbourne, Department of Accounting, Amsterdam Business School, Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management) and Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department
Downloads 833 (29,119)
Citation 5

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incentive contract; performance measures; social norms; unproductive actions; work climate

5.

Leadership and Control System Design

Number of pages: 41 Posted: 23 Sep 2009
Margaret A. Abernethy, Jan Bouwens and Laurence van Lent
University of Melbourne, Department of Accounting, Amsterdam Business School and Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department
Downloads 768 (32,551)
Citation 5

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leadership style, empowerment, communication, execution, control system use, organization design

The Endogeneity Bias in the Relation between Cost-of-Debt Capital and Corporate Disclosure Policy

CentER Discussion Paper No. 2005-67
Number of pages: 58 Posted: 02 Jun 2005
Valeri V. Nikolaev and Laurence van Lent
University of Chicago Booth School of Business and Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department
Downloads 654 (39,873)
Citation 7

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Disclosure policy, cost-of-debt capital, endogeneity

The Endogeneity Bias in the Relation between Cost-of-Debt Capital and Corporate Disclosure Policy

European Accounting Review, No. 4, pp. 677-724, 2005
Number of pages: 57 Posted: 05 Aug 2005 Last Revised: 10 Jan 2012
Valeri V. Nikolaev and Laurence van Lent
University of Chicago Booth School of Business and Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department
Downloads 62 (366,540)

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Disclosure policy, cost-of-debt capital, endogeneity

7.

Performance Measure Properties and the Effects of Incentive Contracts

Number of pages: 34 Posted: 19 May 2006
Jan Bouwens and Laurence van Lent
Amsterdam Business School and Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department
Downloads 669 (39,252)

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incentive pay, effort and selection effects, performance measure properties, cash bonus

8.

Discussion of the Influence of Elections on the Accounting Choices of Governmental Entities

Number of pages: 24 Posted: 07 Jan 2012
Laurence van Lent
Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department
Downloads 512 (55,607)
Citation 3

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Gubernatorial elections, Accounting manipulation, Transparency

9.

The Role of Performance Measures in the Intertemporal Decisions of Business Unit Managers

Number of pages: 49 Posted: 29 Aug 2011 Last Revised: 16 Apr 2012
Margaret A. Abernethy, Jan Bouwens and Laurence van Lent
University of Melbourne, Department of Accounting, Amsterdam Business School and Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department
Downloads 432 (68,539)
Citation 3

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time horizon, performance measures, business unit managers, control systems

10.
Downloads 414 ( 72,251)
Citation 37

Assessing the Performance of Business Unit Managers

CentER Discussion Paper No. 2006-92
Number of pages: 40 Posted: 10 Oct 2006
Laurence van Lent and Jan Bouwens
Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department and Amsterdam Business School
Downloads 399 (74,726)
Citation 2

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performance measures, business units, managerial performance

Assessing the Performance of Business Unit Managers

Journal of Accounting Research, Vol. 45, No. 4, pp. 667-697, September 2007
Number of pages: 31 Posted: 11 Dec 2007
Jan Bouwens and Laurence van Lent
Amsterdam Business School and Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department
Downloads 15 (590,038)
Citation 2
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11.

Organizational Design and Control Choices

This is a draft of a chapter/article that has been accepted for publication by Oxford University Press in Oxford Handbooks Online, Forthcoming
Number of pages: 39 Posted: 25 Mar 2015 Last Revised: 27 Mar 2015
Christian Hofmann and Laurence van Lent
Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management) and Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department
Downloads 341 (90,379)

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Organizational design, spillovers, information asymmetry, control choices, decentralization

12.

Firm-level Political Risk and Credit Markets

Number of pages: 45 Posted: 12 Jun 2019
Mahmoud Gad, Valeri V. Nikolaev, Ahmed Tahoun and Laurence van Lent
Lancaster University - Lancaster University Management School, University of Chicago Booth School of Business, London Business School and Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department
Downloads 247 (127,740)
Citation 2

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credit markets, political risk, financial institutions

13.

Performance Measures and Intra-Firm Spillovers: Theory and Evidence

Number of pages: 49 Posted: 11 May 2013
Jan Bouwens, Christian Hofmann and Laurence van Lent
Amsterdam Business School, Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management) and Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department
Downloads 160 (190,923)
Citation 6

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Contracting, Business unit performance measurement, Organizational design, Interdependencies

14.

Determinants of Control System Design in Divisionalized Firms

Accounting Review, Vol. 79, No. 3, July 2004
Number of pages: 31 Posted: 17 Feb 2004 Last Revised: 08 Jan 2012
Margaret A. Abernethy, Jan Bouwens and Laurence van Lent
University of Melbourne, Department of Accounting, Amsterdam Business School and Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department
Downloads 147 (205,000)
Citation 7

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Organization design, control system, interdependencies, information asymmetry, performance measures

15.

Expertise and Discretionary Bonus Decisions

Management Science, Forthcoming
Number of pages: 44 Posted: 04 Aug 2018 Last Revised: 20 Aug 2019
Margaret A. Abernethy, Chung-Yu Hung and Laurence van Lent
University of Melbourne, Department of Accounting, University of Melbourne, Department of Accounting and Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department
Downloads 81 (312,167)

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discretionary bonus decisions; manager expertise; health care

16.

The Personal Wealth Interests of Politicians and the Stabilization of Financial Markets

Institute for New Economic Thinking Working Paper Series No. 52
Number of pages: 48 Posted: 01 Dec 2016
Ahmed Tahoun and Laurence van Lent
London Business School and Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department
Downloads 70 (339,381)

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Emergency Economic Stabilization Act, US Congress members, Financial Institutions

17.

Religion and Ownership

Number of pages: 61 Posted: 12 Jul 2019
Christian Hofmann, Laurence van Lent and Nina Schwaiger
Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management), Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department and LMU Munich
Downloads 62 (361,696)

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Protestantism, hierarchy, ownership concentration, insider ownership, trust

18.

Is Firm-Level Political Exposure Priced?

Number of pages: 52 Posted: 13 Nov 2019
London Business School, Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department, London Business School - Institute of Finance and Accounting, London Business School and London Business School
Downloads 40 (437,356)
Citation 1

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Political Risk, Asset Pricing, Political Donations, Natural Language Processing, Machine Learning

The Global Impact of Brexit Uncertainty

Number of pages: 61 Posted: 23 Dec 2019
Boston University, Tilburg University - Tilburg School of Economics and Management, Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department and London Business School
Downloads 32 (483,963)

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Brexit, uncertainty, sentiment, machine learning, cross-country effects

The Global Impact of Brexit Uncertainty

NBER Working Paper No. w26609
Number of pages: 62 Posted: 06 Jan 2020
Boston University, Tilburg University - Tilburg School of Economics and Management, Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department and London Business School
Downloads 6 (662,279)
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The Global Impact of Brexit Uncertainty

Institute for New Economic Thinking Working Paper Series No. 106 (2019)
Number of pages: 62 Posted: 17 Jan 2020
Boston University, Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department, Tilburg University - Tilburg School of Economics and Management and London Business School
Downloads 1 (703,316)

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Brexit, uncertainty, sentiment, machine learning, cross-country effects

The Global Impact of Brexit Uncertainty

CEPR Discussion Paper No. DP14253
Number of pages: 64 Posted: 14 Jan 2020
Boston University, Tilburg University - Tilburg School of Economics and Management, London Business School and Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department
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Brexit, cross-country effects, Machine Learning, sentiment, uncertainty

Firm-Level Political Risk: Measurement and Effects

NBER Working Paper No. w24029
Number of pages: 88 Posted: 20 Nov 2017
Boston University, Tilburg University - Tilburg School of Economics and Management, Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department and London Business School
Downloads 17 (576,648)

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Firm-Level Political Risk: Measurement and Effects

Institute for New Economic Thinking Working Paper Series No. 96
Number of pages: 88 Posted: 15 Jul 2019
Boston University, Tilburg University - Tilburg School of Economics and Management, Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department and London Business School
Downloads 16 (583,191)

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Political uncertainty, quantification, firm-level, lobbying

21.

Decisions Under Persuasion

Number of pages: 43 Posted: 11 Dec 2019
University of Melbourne, Department of Accounting, University of Melbourne, Department of Accounting, Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management) and Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department
Downloads 29 (491,921)

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persuasion; information production; soft information; hierarchical decision-making; organizational structure

22.

Performance Measure Properties and the Effect of Incentive Contracts

Journal of Management Accounting Research, Vol. 18, No. 1, pp. 55-75
Posted: 20 Jun 2006
Jan Bouwens and Laurence van Lent
Amsterdam Business School and Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department

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incentive pay, effort and selection effects, performance measure properties, cash bonus