Alina Lerman

Yale School of Management

135 Prospect Street

P.O. Box 208200

New Haven, CT 06520-8200

United States

SCHOLARLY PAPERS

8

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22

Scholarly Papers (8)

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, Yale School of Management and Yale School of Management
Downloads 511 (42,526)

Abstract:

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, Yale School of Management and Yale School of Management
Downloads 265 (92,878)

Abstract:

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, Yale School of Management and Yale School of Management

Abstract:

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

2.

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

Number of pages: 43 Posted: 18 Apr 2008
Yale School of Management, New York University and University of Notre Dame - Department of Finance
Downloads 635 (32,369)
Citation 4

Abstract:

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

3.

Individual Investors' Attention to Accounting Information: Message Board Discussions

Number of pages: 73 Posted: 24 Jan 2010 Last Revised: 10 Apr 2017
Alina Lerman
Yale School of Management
Downloads 494 (34,094)
Citation 3

Abstract:

individual investors, information environment, message boards, corporate disclosures

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, Yale School of Management, New York University and University of Notre Dame - Department of Finance
Downloads 357 (63,774)
Citation 7

Abstract:

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
Yale School of Management and New York University
Downloads 309 (78,726)
Citation 6

Abstract:

6.

Information Transfer and Conference Calls

Number of pages: 55 Posted: 10 Nov 2016
Francois Brochet, Kalin S. Kolev and Alina Lerman
Boston University - Department of Accounting, Yale School of Management and Yale School of Management
Downloads 0 (250,566)

Abstract:

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

7.

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 G. Gurun, Alina Lerman and Joshua Ronen
University of Texas at Dallas - Naveen Jindal School of Management, Yale School of Management and New York University (NYU) - Department of Accounting

Abstract:

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

8.

Double Surprise into Higher Future Returns

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

Abstract:

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