Alina Lerman

University of Connecticut - Department of Accounting

School of Business

Storrs, CT 06269-2041

United States

SCHOLARLY PAPERS

9

DOWNLOADS
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Top 13,380

in Total Papers Downloads

3,545

CITATIONS
Rank 16,130

SSRN RANKINGS

Top 16,130

in Total Papers Citations

44

Scholarly Papers (9)

1.
Downloads 873 ( 26,179)
Citation 11

The Changing Landscape of Accrual Accounting

Number of pages: 55 Posted: 06 Nov 2014 Last Revised: 27 Oct 2015
Robert M. Bushman, Alina Lerman and Frank Zhang
University of North Carolina Kenan-Flagler Business School, University of Connecticut - Department of Accounting and Yale School of Management
Downloads 544 (48,860)

Abstract:

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accrual accounting, accruals, cash flows, earnings management, accrual quality

The Changing Landscape of Accrual Accounting

Journal of Accounting Research, Forthcoming
Number of pages: 55 Posted: 30 Nov 2015
Robert M. Bushman, Alina Lerman and Frank Zhang
University of North Carolina Kenan-Flagler Business School, University of Connecticut - Department of Accounting and Yale School of Management
Downloads 329 (90,019)
Citation 6

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accrual accounting, accruals, cash flows, earnings management, accrual quality

The Changing Landscape of Accrual Accounting

Journal of Accounting Research, Vol. 54, No. 1, 2016
Posted: 19 Jun 2016
Robert M. Bushman, Alina Lerman and Frank Zhang
University of North Carolina Kenan-Flagler Business School, University of Connecticut - Department of Accounting and Yale School of Management

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accrual accounting;accruals;cash flows;earnings management;accrual quality

2.

Individual Investors' Attention to Accounting Information: Message Board Discussions

Number of pages: 87 Posted: 24 Jan 2010 Last Revised: 09 Jan 2019
Alina Lerman
University of Connecticut - Department of Accounting
Downloads 859 (26,779)
Citation 10

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individual investors, information environment, social media, message boards, corporate disclosures

3.

The High-Volume Return Premium and Post-Earnings Announcement Drift

Number of pages: 43 Posted: 18 Apr 2008
University of Connecticut - Department of Accounting, New York University and University of Notre Dame - Department of Finance
Downloads 725 (33,861)
Citation 15

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Market efficiency, Trading volume, High-volume return premium, Post-earnings announcement drift

4.

Who, if Anyone, Reacts to Accrual Information?

Journal of Accounting and Economics, Vol. 53, No. 1-2, 2012
Number of pages: 49 Posted: 20 Mar 2007 Last Revised: 10 Apr 2017
University of Notre Dame - Department of Finance, University of Connecticut - Department of Accounting, New York University and University of Notre Dame - Department of Finance
Downloads 397 (73,014)
Citation 6

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Market efficiency, Anomalies, Accruals, Earnings

5.

The New Form 8-K Disclosures

Review of Accounting Studies, Vol. 15, No. 4, 2010
Number of pages: 39 Posted: 30 Apr 2008 Last Revised: 10 Apr 2017
Alina Lerman and Joshua Livnat
University of Connecticut - Department of Accounting and New York University
Downloads 364 (80,776)
Citation 2

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6.

Information Transfer and Conference Calls

Number of pages: 62 Posted: 10 Nov 2016 Last Revised: 26 Sep 2018
Francois Brochet, Kalin S. Kolev and Alina Lerman
Boston University - Department of Accounting, City University of New York - Stan Ross Department of Accountancy and University of Connecticut - Department of Accounting
Downloads 246 (123,587)
Citation 3

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Conference calls, Information transfer, Intra-day, TAQ, Information intermediaries

7.

Rethinking Determinants of Trading Volume at Earnings Announcements

University of Connecticut School of Business Research Paper No. 19-05
Number of pages: 63 Posted: 08 Jan 2019 Last Revised: 24 Feb 2019
Alina Lerman and Qin Tan
University of Connecticut - Department of Accounting and City University of Hong Kong (CityUHK)
Downloads 81 (301,419)
Citation 1

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Trading Volume, Earnings Announcements, ERC

8.

Anticipatory and Implementation Effects of FIN 46 on the Behavior of Different Market Participants

Asia-Pacific Journal of Accounting and Economics, Vol. 19, No. 1, 2012
Posted: 18 Jun 2008 Last Revised: 10 Apr 2017
Umit Gurun, Alina Lerman and Joshua Ronen
University of Texas at Dallas, University of Connecticut - Department of Accounting and New York University (NYU) - Department of Accounting

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Consolidation, FIN 46, FIN 46R, SFAS 167, Variable Interest Entity, Information Risk

9.

Double Surprise into Higher Future Returns

Financial Analysts Journal, Vol. 63, No. 4, pp. 63-71, July/August 2007
Posted: 26 Jul 2007
University of Connecticut - Department of Accounting, New York University and University of Notre Dame - Department of Finance

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Equity Investments, Research Sources, Fundamental Analysis and Valuation Models, Portfolio Management: Equity Strategies