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

17

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74

Scholarly Papers (17)

Firm-Level Political Risk: Measurement and Effects

Number of pages: 79 Posted: 28 Sep 2016 Last Revised: 19 Dec 2017
University of Chicago - Booth School of Business, Tilburg University - Tilburg School of Economics and Management, Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department and London Business School
Downloads 1,252 (14,677)

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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: 81 Posted: 17 Nov 2017
University of Chicago - Booth School of Business, 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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firm-level, Lobbying, Political uncertainty, quantification

2.
Downloads 1,213 ( 15,720)
Citation 1

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 1,213 (15,412)
Citation 1

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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 1,212 (15,743)
Citation 1

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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 - Faculty of Business Administration (Munich School of Management) and Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department
Downloads 806 (28,690)

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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 750 (31,710)
Citation 3

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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 648 (37,969)

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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 (347,634)

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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 657 (37,908)
Citation 5

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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 507 (53,055)
Citation 1

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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 420 (66,921)
Citation 2

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

10.
Downloads 412 ( 68,506)
Citation 13

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 397 (70,959)
Citation 13

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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 (558,697)
Citation 13
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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 - Faculty of Business Administration (Munich School of Management) and Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department
Downloads 335 (87,191)

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

12.

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 - Faculty of Business Administration (Munich School of Management) and Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department
Downloads 152 (189,004)
Citation 1

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Contracting, Business unit performance measurement, Organizational design, Interdependencies

13.

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 132 (211,888)
Citation 47

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

14.

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 67 (329,681)

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Emergency Economic Stabilization Act, US Congress members, Financial Institutions

15.

Expertise and Discretionary Bonus Decisions

Number of pages: 44 Posted: 04 Aug 2018
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 62 (343,075)

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discretionary bonus decisions; manager expertise; health care

16.

Firm-Level Political Risk: Measurement and Effects

NBER Working Paper No. w24029
Number of pages: 80 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 9 (573,427)
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17.

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