Laurence van Lent

Frankfurt School of Finance and Management

Adickesallee 32-34

Frankfurt am Main, 60322

Germany

http://www.laurencevanlent.org

SCHOLARLY PAPERS

30

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Top 1,711

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32,359

SSRN CITATIONS
Rank 1,054

SSRN RANKINGS

Top 1,054

in Total Papers Citations

1,327

CROSSREF CITATIONS

174

Scholarly Papers (30)

1.

Firm-level Climate Change Exposure

Journal of Finance, Forthcoming, European Corporate Governance Institute – Finance Working Paper No. 686/2020 , TRR 266 Accounting for Transparency Working Paper Series No. 33
Number of pages: 108 Posted: 13 Jul 2020 Last Revised: 21 Jun 2023
University of Zurich - Department of Finance, Frankfurt School of Finance and Management, Frankfurt School of Finance & Management and Shanghai University of Finance and Economics
Downloads 9,784 (1,091)
Citation 200

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Climate change, climate risk, conference calls, institutional investors

2.

Pricing Climate Change Exposure

TRR 266 Accounting for Transparency Working Paper Series No. 49, Management Science, forthcoming
Number of pages: 55 Posted: 25 Feb 2021 Last Revised: 29 Jun 2022
University of Zurich - Department of Finance, Frankfurt School of Finance and Management, Frankfurt School of Finance & Management and Shanghai University of Finance and Economics
Downloads 3,022 (7,943)

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

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

TRR 266 Accounting for Transparency Working Paper Series No. 24
Number of pages: 84 Posted: 02 Apr 2020 Last Revised: 17 Sep 2022
Boston University, Tilburg University - Tilburg School of Economics and Management, Frankfurt School of Finance and Management, Boston University and London Business School
Downloads 2,098 (13,994)
Citation 21

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Macroeconomic shocks, epidemic diseases, 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 138 (386,272)

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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: 83 Posted: 13 Apr 2020 Last Revised: 24 Sep 2022
Boston University, Tilburg University - Tilburg School of Economics and Management, Frankfurt School of Finance and Management and London Business School
Downloads 84 (552,869)

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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 (1,169,873)
Citation 29
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4.
Downloads 1,972 (15,629)
Citation 152

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 1,971 (15,375)
Citation 2

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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 and Management
Downloads 1 (1,179,297)
Citation 163
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firm-level, Lobbying, Political uncertainty, quantification

5.
Downloads 1,744 (19,001)
Citation 15

Firm-level Political Risk and Credit Markets

Journal of Accounting & Economics (JAE), Vol. 77, No. 1, 2024
Number of pages: 73 Posted: 12 Jun 2019 Last Revised: 06 Sep 2023
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 1,411 (25,784)
Citation 3

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credit markets; political risk; financial institutions; earnings calls

Firm-Level Political Risk and Credit Markets

TRR 266 Accounting for Transparency Working Paper Series No. 87, Journal of Accounting & Economics (JAE), Vol. 77, No. 1, 2024
Number of pages: 70 Posted: 18 Jul 2022 Last Revised: 07 Sep 2023
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 333 (168,152)
Citation 16

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credit markets, political risk, financial institutions, earnings calls

6.

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 1,620 (21,296)
Citation 19

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

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 1,432 (25,215)
Citation 50

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

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

8.

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 1,122 (36,557)
Citation 5

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

9.
Downloads 904 (49,629)
Citation 2

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 648 (76,104)

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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: 53 Posted: 28 May 2021 Last Revised: 27 Aug 2023
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 256 (221,127)
Citation 2

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measurement, metering problem, theory of the firm, productivity, investment

10.

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 858 (53,359)
Citation 9

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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 and Management
Downloads 701 (68,740)
Citation 17

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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 and Management
Downloads 93 (518,019)

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Disclosure policy, cost-of-debt capital, endogeneity

12.

Is Firm-Level Political Exposure Priced?

TRR 266 Accounting for Transparency Working Paper Series No. 9
Number of pages: 54 Posted: 13 Nov 2019 Last Revised: 01 Feb 2023
London Business School, Frankfurt School of Finance and Management, London Business School - Institute of Finance and Accounting, Kelley School of Business, Indiana University and London Business School
Downloads 750 (63,951)
Citation 6

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

13.

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 749 (64,047)
Citation 1

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

14.

Climate Value and Values Discovery in Earnings Calls

TRR 266 Accounting for Transparency Working Paper Series No. 136, Swiss Finance Institute Research Paper No. 23-92
Number of pages: 75 Posted: 10 Oct 2023 Last Revised: 03 Nov 2023
University of Zurich - Department of Finance, Frankfurt School of Finance and Management, Frankfurt School of Finance & Management and Shanghai University of Finance and Economics
Downloads 700 (69,870)

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Climate change; earnings calls; financial analysts; value and values discovery; analyst careers

15.
Downloads 611 (82,966)
Citation 22

The Global Impact of Brexit Uncertainty

TRR 266 Accounting for Transparency Working Paper Series No. 11
Number of pages: 92 Posted: 06 May 2021 Last Revised: 20 Mar 2023
Boston University, Tilburg University - Tilburg School of Economics and Management, Frankfurt School of Finance and Management and London Business School
Downloads 452 (118,851)
Citation 12

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Brexit, uncertainty, sentiment, text-as-data, 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 94 (514,382)
Citation 2

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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: 77 Posted: 06 Jan 2020 Last Revised: 17 Mar 2023
Boston University, Tilburg University - Tilburg School of Economics and Management, Frankfurt School of Finance and Management and London Business School
Downloads 65 (641,746)
Citation 1

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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 5
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16.

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 550 (94,759)
Citation 2

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Gubernatorial elections, Accounting manipulation, Transparency

17.

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 499 (106,855)
Citation 6

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

18.

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 459 (117,955)
Citation 2

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performance measures, business units, managerial performance

19.

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 445 (122,408)
Citation 1

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

20.

Mobilizing text as data

TRR 266 Accounting for Transparency Working Paper Series No. 86
Number of pages: 40 Posted: 18 Jul 2022 Last Revised: 22 May 2023
Jihun Bae, Chung-Yu Hung and Laurence van Lent
Erasmus University Rotterdam, University of Melbourne and Frankfurt School of Finance and Management
Downloads 385 (144,595)
Citation 8

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textual analysis, finance, accounting, text data, natural language processing

21.

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 275 (206,982)
Citation 13

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

22.

Biased Executives

TRR 266 Accounting for Transparency Working Paper Series No. 116
Number of pages: 38 Posted: 24 Feb 2023 Last Revised: 11 Apr 2023
Ahmed Tahoun, Laurence van Lent and Menghan Zhu
London Business School, Frankfurt School of Finance and Management and Vrije Universiteit Amsterdam
Downloads 238 (238,839)

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Biased hires, contracting, employee selection

23.

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 212 (266,460)
Citation 8

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Contracting, Business unit performance measurement, Organizational design, Interdependencies

24.

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 208 (271,164)
Citation 2

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

25.

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, 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 181 (307,331)

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

26.

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 and Frankfurt School of Finance and Management
Downloads 165 (333,215)
Citation 3

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discretionary bonus decisions; manager expertise; health care

27.
Downloads 132 (399,278)
Citation 176

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 75 (592,443)
Citation 185

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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 and Management and London Business School
Downloads 57 (686,544)

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Political uncertainty, quantification, firm-level, lobbying

28.

War, Migration, and Innovation: The Prolonged Impact of Universities’ Forced Relocation

TRR 266 Accounting for Transparency Working Paper Series No. 92
Number of pages: 47 Posted: 27 Jul 2022 Last Revised: 06 Feb 2024
Weixing Cai, Laurence van Lent and Cheng (Colin) Zeng
Guangdong University Of Finance and Economics, Frankfurt School of Finance and Management and Hong Kong Polytechnic University
Downloads 126 (413,777)

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Second Sino-Japanese War, higher education, innovation, human capital

29.

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 100 (489,724)
Citation 2

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Emergency Economic Stabilization Act, US Congress members, Financial Institutions

30.

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

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