Alastair Lawrence

London Business School / University of California, Berkeley

Associate Professor

Regent's Park

London

United Kingdom

http://Www.alastairlawrence.net

SCHOLARLY PAPERS

18

DOWNLOADS
Rank 7,123

SSRN RANKINGS

Top 7,123

in Total Papers Downloads

6,096

CITATIONS
Rank 33,060

SSRN RANKINGS

Top 33,060

in Total Papers Citations

6

Scholarly Papers (18)

1.

SEC Comment Letters and Insider Sales

Accounting Review Vol. 91. No. 2, 2016
Number of pages: 67 Posted: 07 Oct 2013 Last Revised: 26 Mar 2016
Patricia M. Dechow, Alastair Lawrence and James Ryans
University of Southern California - Leventhal School of Accounting, London Business School / University of California, Berkeley and London Business School
Downloads 932 (23,320)
Citation 2

Abstract:

Loading...

SEC comment letters, insider trading, revenue recognition, investor inattention, financial disclosure, EDGAR downloads, short sellers.

2.

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 / University of California, Berkeley and London Business School
Downloads 730 (32,888)

Abstract:

Loading...

U.S. audit partner rotations; fresh look; restatements; valuation allowances and reserves; write-downs; special items.

3.

Non-Discretionary Conservatism: Evidence and Implications

Journal of Accounting & Economics (JAE), Vol. 56, No. 2-3 (Supplement), 2013
Number of pages: 60 Posted: 14 Mar 2012 Last Revised: 07 Jan 2014
Alastair Lawrence, Richard G. Sloan and Estelle Sun
London Business School / University of California, Berkeley, University of Southern California - Leventhal School of Accounting and Boston University - Questrom School of Business
Downloads 677 (36,444)
Citation 3

Abstract:

Loading...

Non-discretionary conservatism, conditional conservatism, book-to-market, asset impairment.

4.

Why Are Losses Less Persistent than Profits? Curtailments versus Conservatism

Management Science, Forthcoming
Number of pages: 58 Posted: 19 Mar 2014 Last Revised: 24 Mar 2016
Alastair Lawrence, Richard G. Sloan and Estelle Sun
London Business School / University of California, Berkeley, University of Southern California - Leventhal School of Accounting and Boston University - Questrom School of Business
Downloads 652 (38,292)
Citation 1

Abstract:

Loading...

Conservatism, conditional conservatism, abandonment option, curtailment, asset impairment

5.

Yahoo Finance Search and Earnings Announcements

Number of pages: 47 Posted: 09 Jul 2016
Alastair Lawrence, James Ryans, Estelle Sun and Nikolay Laptev
London Business School / University of California, Berkeley, London Business School, Boston University - Questrom School of Business and Yahoo! - Yahoo! Research Labs
Downloads 435 (64,212)

Abstract:

Loading...

Yahoo Finance search; investor attention; earnings responses; earnings surprises; returns; volume; EDGAR search; Google search

6.

Investor Demand for Sell-Side Research

Accounting Review, Vol. 92. No. 2, 2017
Number of pages: 57 Posted: 11 Nov 2012 Last Revised: 30 Mar 2017
Alastair Lawrence, James Ryans and Estelle Sun
London Business School / University of California, Berkeley, London Business School and Boston University - Questrom School of Business
Downloads 425 (66,059)

Abstract:

Loading...

Analyst demand; financial reporting events; analyst ability; retail investors

7.

Is Operational Control Risk Informative of Undetected Financial Reporting Deficiencies?

Rotman School of Management Working Paper No. 2460882
Number of pages: 50 Posted: 01 Jul 2014 Last Revised: 28 Jun 2016
Alastair Lawrence, Miguel Minutti-Meza and Dushyantkumar Vyas
London Business School / University of California, Berkeley, University of Miami - Department of Accounting and University of Toronto - Rotman School of Management
Downloads 395 (72,084)

Abstract:

Loading...

Operational controls; financial reporting quality; audit fees; data breaches

8.

Who's the Fairest of Them All? Evidence from Closed-End Funds

Accounting Review, Vol. 91 No. 1, 2016
Number of pages: 49 Posted: 26 Sep 2013 Last Revised: 24 Mar 2016
London Business School / University of California, Berkeley, City University of New York (CUNY) - Baruch College and University of Southern California - Leventhal School of Accounting
Downloads 294 (101,046)

Abstract:

Loading...

ASC 820, fair value measurement, Level 1, Level 2, Level 3, value relevance, timeliness, closed-end mutual funds

9.

Analyst Forecast Data Feeds Are Not What They Used to Be

Number of pages: 52 Posted: 14 Feb 2018 Last Revised: 15 Aug 2018
University of North Carolina Kenan-Flagler Business School, University of Colorado at Boulder - Department of Accounting, London Business School / University of California, Berkeley and University of North Carolina (UNC) at Chapel Hill - Kenan-Flagler Business School
Downloads 280 (106,052)

Abstract:

Loading...

Analyst forecasts, data feeds, FactSet, I/B/E/S, information content

10.

The Importance of Client Size in the Estimation of the Big 4 Effect: A Comment on DeFond, Erkens, and Zhang (2016)

Management Science, Forthcoming , Rotman School of Management Working Paper No. 2799442
Number of pages: 7 Posted: 23 Jun 2016 Last Revised: 19 Sep 2016
Alastair Lawrence, Miguel Minutti-Meza and Ping Zhang
London Business School / University of California, Berkeley, University of Miami - Department of Accounting and University of Toronto - Rotman School of Management
Downloads 239 (125,001)

Abstract:

Loading...

Big 4 Effect; Client Size

11.

Earnings Announcement Promotions: A Yahoo Finance Field Experiment

Journal of Accounting & Economics (JAE), Vol. 66, No. 2-3, 2018
Number of pages: 43 Posted: 24 Mar 2017 Last Revised: 05 Feb 2019
Alastair Lawrence, James Ryans, Estelle Sun and Nikolay Laptev
London Business School / University of California, Berkeley, London Business School, Boston University - Questrom School of Business and Yahoo! - Yahoo! Research Labs
Downloads 224 (133,326)

Abstract:

Loading...

investor attention, media articles, earnings response, capital markets field experiment, abnormal returns, retail investors, event study

12.

Managers’ Cost of Equity Capital Estimates: Empirical Evidence

Journal of Accounting, Auditing and Finance, Forthcoming
Number of pages: 33 Posted: 25 Dec 2012 Last Revised: 21 May 2016
Stephannie Larocque, Alastair Lawrence and Kevin J. Veenstra
University of Notre Dame - Mendoza College of Business, London Business School / University of California, Berkeley and McMaster University - DeGroote School of Business
Downloads 207 (143,741)

Abstract:

Loading...

cost of capital, realized returns, CAPM, manager estimates

13.

Investor Reliance on the Crowd

Number of pages: 46 Posted: 04 Apr 2017
Alastair Lawrence, James Ryans, Estelle Sun and Akshay Soni
London Business School / University of California, Berkeley, London Business School, Boston University - Questrom School of Business and Yahoo! - Yahoo! Research Labs
Downloads 191 (154,914)

Abstract:

Loading...

Investor reliance, crowd information, negative returns, uncertainty, information environment

Do Investors Use the Olympics as a Category for Investment and Should They?

Number of pages: 69 Posted: 24 Jun 2016 Last Revised: 25 Aug 2016
Patricia M. Dechow, Alastair Lawrence and Mei Luo
University of Southern California - Leventhal School of Accounting, London Business School / University of California, Berkeley and Tsinghua University - School of Economics & Management
Downloads 176 (166,776)

Abstract:

Loading...

Olympics, Olympic stocks, valuation, fundamentals, comovement, bubbles, investor sentiment, common factor.

Do Investors Use the Olympics as a Category for Investment and Should They?

27th Annual Conference on Financial Economics and Accounting Paper
Number of pages: 69 Posted: 02 Jul 2016
Patricia M. Dechow, Alastair Lawrence and Mei Luo
University of Southern California - Leventhal School of Accounting, London Business School / University of California, Berkeley and Tsinghua University - School of Economics & Management
Downloads 15 (559,042)

Abstract:

Loading...

Olympics, Olympic Stocks, Valuation, Fundamentals, Comovement, Bubbles, Investor Sentiment, Common Factor

15.

Olympic Euphoria and Social Media: An Analysis of Firms Involved in the Olympics

Number of pages: 46 Posted: 06 Jan 2014 Last Revised: 24 Jun 2016
Patricia M. Dechow, Alastair Lawrence and Mei Luo
University of Southern California - Leventhal School of Accounting, London Business School / University of California, Berkeley and Tsinghua University - School of Economics & Management
Downloads 137 (205,746)

Abstract:

Loading...

Olympics, Olympic euphoria, social media, valuation, fundamentals, overreaction, earnings announcements, China

16.

Discussion of 'Implications of the Integral Approach and Earnings Management for Alternative Annual Reporting Periods'

Review of Accounting Studies, Vol. 18, No. 3, 2013
Number of pages: 11 Posted: 08 Jan 2014
Alastair Lawrence
London Business School / University of California, Berkeley
Downloads 87 (283,666)

Abstract:

Loading...

Integral method of accounting, earnings management, unbiased application of GAAP, earnings quality, alternative annual earnings, write-downs.

17.

Individual Investors and Financial Disclosure

Journal of Accounting & Economics (JAE), Vol. 56, No. 1, 2013
Posted: 16 Jul 2013
Alastair Lawrence
London Business School / University of California, Berkeley

Abstract:

Loading...

Individual investors, financial disclosure, individual characteristics, information disadvantage

18.

Can Big 4 Versus Non-Big 4 Differences in Audit-Quality Proxies be Attributed to Client Characteristics?

Accounting Review, Vol. 86, No. 1, pp. 259-288
Posted: 16 Jul 2010 Last Revised: 21 Aug 2011
Alastair Lawrence, Miguel Minutti-Meza and Ping Zhang
London Business School / University of California, Berkeley, University of Miami - Department of Accounting and University of Toronto - Rotman School of Management

Abstract:

Loading...

Big 4 Versus Non-Big 4 Audit Quality, Discretionary Accruals, Ex Ante Cost of Equity Capital, Analyst Forecast Accuracy, Propensity-Score Matching, Attribute-Based Matching