Alastair Lawrence

London Business School

Associate Professor

Regent's Park

London

United Kingdom

http://Www.alastairlawrence.net

SCHOLARLY PAPERS

22

DOWNLOADS
Rank 7,305

SSRN RANKINGS

Top 7,305

in Total Papers Downloads

10,078

SSRN CITATIONS
Rank 8,198

SSRN RANKINGS

Top 8,198

in Total Papers Citations

149

CROSSREF CITATIONS

30

Scholarly Papers (22)

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 Dechow, Alastair Lawrence and James Ryans
USC Marshall School of Business, London Business School and London Business School
Downloads 1,244 (26,955)
Citation 29

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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 and London Business School
Downloads 933 (40,646)
Citation 11

Abstract:

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

3.

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, London Business School, Boston University - Questrom School of Business and Yahoo! - Yahoo! Research Labs
Downloads 779 (52,050)
Citation 9

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

4.

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 Southern California - Leventhal School of Accounting and Boston University - Questrom School of Business
Downloads 746 (55,090)
Citation 9

Abstract:

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

5.

Explaining Firms’ Earnings Announcement Stock Returns Using FactSet and I/B/E/S Data Feeds

Forthcoming in Review of Accounting Studies
Number of pages: 40 Posted: 14 Feb 2018 Last Revised: 23 Mar 2021
University of North Carolina Kenan-Flagler Business School, University of Colorado at Boulder - Department of Accounting, London Business School and Cornerstone Research
Downloads 745 (55,194)
Citation 6

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Signed earnings announcement returns, analyst forecast surprises, management guidance surprises, FactSet, I/B/E/S

6.

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 Southern California - Leventhal School of Accounting and Boston University - Questrom School of Business
Downloads 722 (57,613)
Citation 21

Abstract:

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

7.

Measurement Error in Google Ticker Search

Number of pages: 67 Posted: 14 Jun 2019 Last Revised: 14 Jan 2021
Ed deHaan, Alastair Lawrence and Robin Litjens
Stanford Graduate School of Business, London Business School and Tilburg University - CentER and Department of Accountancy
Downloads 574 (77,300)
Citation 7

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Google ticker search; SVI; investor attention; measurement error; noise search

8.

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, London Business School and Boston University - Questrom School of Business
Downloads 562 (79,337)
Citation 7

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

9.

The Value of Software

Number of pages: 71 Posted: 18 Oct 2022 Last Revised: 14 Apr 2023
Roberto Gomez Cram and Alastair Lawrence
London Business School and London Business School
Downloads 533 (84,791)

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Digital economy, software valuation, asset pricing

10.

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 Miami - Department of Accounting and University of Toronto - Rotman School of Management
Downloads 520 (87,439)
Citation 12

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

11.

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 Connecticut - School of Business and University of Southern California - Leventhal School of Accounting
Downloads 375 (128,412)
Citation 16

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

12.

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, London Business School, Boston University - Questrom School of Business and Yahoo! - Yahoo! Research Labs
Downloads 365 (132,382)
Citation 12

Abstract:

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

13.

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 Miami - Department of Accounting and University of Toronto - Rotman School of Management
Downloads 340 (142,974)
Citation 2

Abstract:

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Big 4 Effect; Client Size

14.

Can executives predict how firm news maps to stock price? A field study at the onset of COVID-19

Review of Accounting Studies, forthcoming
Number of pages: 50 Posted: 07 Apr 2021 Last Revised: 08 Jun 2023
Darren Bernard, Elsa Maria Juliani and Alastair Lawrence
University of Washington - Department of Accounting, INSEAD and London Business School
Downloads 324 (150,538)

Abstract:

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public company executives, stock price expectations, market efficiency, insider trading, myopia, learning from price

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 Dechow, Alastair Lawrence and Mei Luo
USC Marshall School of Business, London Business School and Tsinghua University - School of Economics & Management
Downloads 233 (209,770)

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

Media Coverage of Mega-Sports Events and Investor Stock Categorization: An Examination of the Olympics

27th Annual Conference on Financial Economics and Accounting Paper
Number of pages: 73 Posted: 02 Jul 2016 Last Revised: 05 Nov 2019
Patricia Dechow, Alastair Lawrence and Mei Luo
USC Marshall School of Business, London Business School and Tsinghua University - School of Economics & Management
Downloads 89 (457,265)

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Mega-sports events, media, Olympics, Olympic stocks, China, UK, Beijing, London, valuation, fundamentals, comovement, investor sentiment, investor recognition, common factor

16.

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 and McMaster University - DeGroote School of Business
Downloads 244 (201,258)
Citation 3

Abstract:

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cost of capital, realized returns, CAPM, manager estimates

17.

Media Attention and Stock Categorization: An Examination of Stocks Hyped to Benefit from the Olympics

Number of pages: 68 Posted: 08 Jul 2021 Last Revised: 08 Feb 2023
Patricia Dechow, Alastair Lawrence, Mei Luo and Ventsislav Stamenov
USC Marshall School of Business, London Business School, Tsinghua University - School of Economics & Management and University of Southern California
Downloads 243 (202,070)

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Sports events, media, Olympics, Olympic stocks, retail investors, valuation, fundamentals, comovement, categorization, investor sentiment, investor recognition, common factor, Stay-at-Home, Meme.

18.

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, London Business School, Boston University - Questrom School of Business and Yahoo! - Yahoo! Research Labs
Downloads 236 (207,896)

Abstract:

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

19.

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 Dechow, Alastair Lawrence and Mei Luo
USC Marshall School of Business, London Business School and Tsinghua University - School of Economics & Management
Downloads 166 (286,015)

Abstract:

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

20.

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
Downloads 105 (406,468)

Abstract:

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

21.

Individual Investors and Financial Disclosure

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

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Individual investors, financial disclosure, individual characteristics, information disadvantage

22.

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 Miami - Department of Accounting and University of Toronto - Rotman School of Management

Abstract:

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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