Laurence van Lent

Frankfurt School of Finance and Management

Adickesallee 32-34

Frankfurt am Main, 60322

Germany

http://www.laurencevanlent.org

SCHOLARLY PAPERS

26

DOWNLOADS
Rank 2,497

SSRN RANKINGS

Top 2,497

in Total Papers Downloads

19,413

SSRN CITATIONS
Rank 2,582

SSRN RANKINGS

Top 2,582

in Total Papers Citations

328

CROSSREF CITATIONS

179

Scholarly Papers (26)

1.

Firm-level Climate Change Exposure

European Corporate Governance Institute – Finance Working Paper No. 686/2020
TRR 266 Accounting for Transparency Working Paper Series No.
Number of pages: 88 Posted: 13 Jul 2020 Last Revised: 29 Apr 2022
Frankfurt School of Finance & Management, Frankfurt School of Finance and Management, Frankfurt School of Finance & Management and Shanghai University of Finance and Economics
Downloads 4,031 (3,506)
Citation 16

Abstract:

Loading...

Climate change, climate risk, conference calls, institutional investors

2.
Downloads 1,710 ( 14,315)
Citation 71

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 and Management and London Business School
Downloads 1,709 (14,094)
Citation 2

Abstract:

Loading...

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 and Management
Downloads 1 (912,235)
Citation 72
  • Add to Cart

Abstract:

Loading...

firm-level, Lobbying, Political uncertainty, quantification

Firm-Level Exposure to Epidemic Diseases: COVID-19, SARS, and H1N1

Number of pages: 73 Posted: 02 Apr 2020 Last Revised: 03 Jun 2021
Boston University, Tilburg University - Tilburg School of Economics and Management, Frankfurt School of Finance and Management, Boston University and London Business School
Downloads 1,498 (17,197)
Citation 7

Abstract:

Loading...

epidemic diseases, pandemic, firms, uncertainty, sentiment, computational linguistics

Firm-Level Exposure to Epidemic Diseases: COVID-19, SARS, and H1N1

Institute for New Economic Thinking Working Paper Series No. 119 (2020)
https://doi.org/10.36687/inetwp119
Number of pages: 46 Posted: 03 Jun 2020 Last Revised: 19 Oct 2020
Boston University, Tilburg University - Tilburg School of Economics and Management, Frankfurt School of Finance and Management and London Business School
Downloads 91 (383,627)

Abstract:

Loading...

Epidemic diseases, pandemic, exposure, virus, firms, uncertainty, sentiment, machine learning

Firm-Level Exposure to Epidemic Diseases: Covid-19, Sars, and H1n1

NBER Working Paper No. w26971
Number of pages: 74 Posted: 13 Apr 2020 Last Revised: 13 Mar 2022
Boston University, Tilburg University - Tilburg School of Economics and Management, Frankfurt School of Finance and Management and London Business School
Downloads 57 (497,326)

Abstract:

Loading...

Firm-Level Exposure to Epidemic Diseases: Covid-19, Sars, and H1n1

CEPR Discussion Paper No. DP14573
Number of pages: 69 Posted: 08 May 2020 Last Revised: 01 Jun 2020
Boston University, Tilburg University - Tilburg School of Economics and Management, London Business School and Frankfurt School of Finance and Management
Downloads 2 (896,068)
Citation 12
  • Add to Cart

Abstract:

Loading...

4.

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 and Management
Downloads 1,381 (19,784)
Citation 13

Abstract:

Loading...

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

5.
Downloads 1,328 ( 20,981)
Citation 19

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 - Accounting Department, Frankfurt School of Finance and Management and Nanyang Business School, Nanyang Technological University
Downloads 1,328 (20,627)
Citation 19

Abstract:

Loading...

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 - Accounting Department, Frankfurt School of Finance and Management and Nanyang Business School, Nanyang Technological University

Abstract:

Loading...

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

6.

Pricing Climate Change Exposure

TRR 266 Accounting for Transparency Working Paper Series No. 49
Number of pages: 55 Posted: 25 Feb 2021 Last Revised: 25 Apr 2022
Frankfurt School of Finance & Management, Frankfurt School of Finance and Management, Frankfurt School of Finance & Management and Shanghai University of Finance and Economics
Downloads 1,161 (25,609)

Abstract:

Loading...

climate finance, climate change exposure, climate risk premium, tail risk, climate change opportunities

7.

Altruism, Social Norms and Incentive Contract Design

Number of pages: 62 Posted: 27 May 2012 Last Revised: 16 Mar 2021
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 and Management
Downloads 1,009 (31,346)
Citation 5

Abstract:

Loading...

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

8.

Firm-level Political Risk and Credit Markets

Number of pages: 59 Posted: 12 Jun 2019 Last Revised: 18 May 2021
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 and Management
Downloads 971 (33,136)
Citation 3

Abstract:

Loading...

credit markets, political risk, financial institutions

9.

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 and Management
Downloads 823 (41,664)
Citation 9

Abstract:

Loading...

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 and Management
Downloads 666 (54,473)
Citation 10

Abstract:

Loading...

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 and Management
Downloads 66 (462,041)

Abstract:

Loading...

Disclosure policy, cost-of-debt capital, endogeneity

11.

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 and Management
Downloads 720 (49,794)
Citation 1

Abstract:

Loading...

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

12.

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 and Management
Downloads 530 (73,678)
Citation 2

Abstract:

Loading...

Gubernatorial elections, Accounting manipulation, Transparency

13.
Downloads 470 ( 85,293)

Accounting Measurement Intensity

Chicago Booth Research Paper No. 20-17
Number of pages: 81 Posted: 30 Jun 2020 Last Revised: 12 Dec 2020
Frankfurt School of Finance & Management, Frankfurt School of Finance and Management, University of Chicago Booth School of Business and Shanghai University of Finance and Economics
Downloads 344 (121,029)

Abstract:

Loading...

metering problem, accounting measurement, stewardship, theory of the firm, productivity, contracts

Accounting Measurement Intensity

TRR 266 Accounting for Transparency Working Paper Series No. 30
Number of pages: 78 Posted: 28 May 2021 Last Revised: 02 Jun 2021
Frankfurt School of Finance & Management, Frankfurt School of Finance and Management, University of Chicago Booth School of Business and Shanghai University of Finance and Economics
Downloads 126 (306,736)

Abstract:

Loading...

metering problem, accounting measurement, stewardship, theory of the firm

14.

Is Firm-Level Political Exposure Priced?

TRR 266 Accounting for Transparency Working Paper Series No. 9
Number of pages: 52 Posted: 13 Nov 2019 Last Revised: 04 Aug 2021
London Business School, Frankfurt School of Finance and Management, London Business School - Institute of Finance and Accounting, London Business School and London Business School
Downloads 458 (87,979)
Citation 3

Abstract:

Loading...

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

15.

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 and Management
Downloads 455 (88,615)
Citation 4

Abstract:

Loading...

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

16.
Downloads 431 ( 94,324)
Citation 40

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 and Management and Amsterdam Business School
Downloads 416 (97,446)

Abstract:

Loading...

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 and Management
Downloads 15 (758,952)
Citation 7

Abstract:

Loading...

17.

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 and Management
Downloads 389 (106,246)

Abstract:

Loading...

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

18.
Downloads 269 (157,499)
Citation 6

The Global Impact of Brexit Uncertainty

TRR 266 Accounting for Transparency Working Paper Series No. 11
Number of pages: 76 Posted: 23 Dec 2019 Last Revised: 04 Aug 2021
Boston University, Tilburg University - Tilburg School of Economics and Management, Frankfurt School of Finance and Management and London Business School
Downloads 184 (225,029)
Citation 2

Abstract:

Loading...

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

The Global Impact of Brexit Uncertainty

Institute for New Economic Thinking Working Paper Series No. 106
https://doi.org/10.36687/inetwp106
Number of pages: 62 Posted: 17 Jan 2020 Last Revised: 14 Aug 2020
Boston University, Frankfurt School of Finance and Management, Tilburg University - Tilburg School of Economics and Management and London Business School
Downloads 55 (505,689)
Citation 2

Abstract:

Loading...

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

The Global Impact of Brexit Uncertainty

TRR 266 Accounting for Transparency Working Paper Series No. 11
Number of pages: 61 Posted: 06 May 2021
Boston University, Tilburg University - Tilburg School of Economics and Management, Frankfurt School of Finance and Management and London Business School
Downloads 19 (723,668)

Abstract:

Loading...

Brexit, uncertainty, sentiment, machine learning, cross-country e ffects

The Global Impact of Brexit Uncertainty

NBER Working Paper No. w26609
Number of pages: 77 Posted: 06 Jan 2020 Last Revised: 17 Mar 2022
Boston University, Tilburg University - Tilburg School of Economics and Management, Frankfurt School of Finance and Management and London Business School
Downloads 11 (797,365)
Citation 1

Abstract:

Loading...

The Global Impact of Brexit Uncertainty

CEPR Discussion Paper No. DP14253
Number of pages: 79 Posted: 14 Jan 2020 Last Revised: 31 Mar 2021
Boston University, Tilburg University - Tilburg School of Economics and Management, London Business School and Frankfurt School of Finance and Management
Downloads 0
Citation 4
  • Add to Cart

Abstract:

Loading...

19.

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 and Management
Downloads 196 (212,888)
Citation 13

Abstract:

Loading...

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

20.

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 and Management
Downloads 175 (234,863)
Citation 8

Abstract:

Loading...

Contracting, Business unit performance measurement, Organizational design, Interdependencies

21.

Religion and Ownership

TRR 266 Accounting for Transparency Working Paper Series No. 3
Number of pages: 80 Posted: 12 Jul 2019 Last Revised: 08 Sep 2021
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 and Management and LMU Munich
Downloads 137 (286,736)
Citation 1

Abstract:

Loading...

Protestantism; hierarchy; ownership concentration; monitoring; governance; trust

22.

Expertise and Discretionary Bonus Decisions

Management Science, Forthcoming
Number of pages: 44 Posted: 04 Aug 2018 Last Revised: 31 May 2022
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 and Management
Downloads 125 (307,236)
Citation 2

Abstract:

Loading...

discretionary bonus decisions; manager expertise; health care

23.

Benefits of independent agents' entrepreneurship: Evidence from the loan market

Journal of Management Accounting Research, Forthcoming
Number of pages: 44 Posted: 11 Dec 2019 Last Revised: 31 May 2022
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 and Management
Downloads 118 (320,236)

Abstract:

Loading...

organizational form; franchise; outsourcing; loans; soft information; decision-making; pricing decisions.

24.

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 and Management
Downloads 76 (422,937)
Citation 2

Abstract:

Loading...

Emergency Economic Stabilization Act, US Congress members, Financial Institutions

25.
Downloads 70 (442,254)
Citation 1

Firm-Level Political Risk: Measurement and Effects

NBER Working Paper No. w24029
Number of pages: 88 Posted: 20 Nov 2017 Last Revised: 27 Feb 2022
Boston University, Tilburg University - Tilburg School of Economics and Management, Frankfurt School of Finance and Management and London Business School
Downloads 54 (509,994)

Abstract:

Loading...

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 and Management and London Business School
Downloads 16 (749,770)
Citation 1

Abstract:

Loading...

Political uncertainty, quantification, firm-level, lobbying

26.

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 and Management

Abstract:

Loading...

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