Henry L. Friedman

University of California, Los Angeles (UCLA) - Accounting Area

Associate Professor

D406 Anderson Complex

Los Angeles, CA 90095-1481

United States

  • University of California, Los Angeles (UCLA) - Accounting Area

SCHOLARLY PAPERS

16

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CITATIONS
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Top 18,813

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36

Scholarly Papers (16)

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1.

The Strategic CFO? Implications of the CFO's Role and Responsibilities

AAA 2015 Management Accounting Section (MAS) Meeting
Number of pages: 35 Posted: 11 Oct 2012 Last Revised: 29 Sep 2015
Henry L. Friedman
University of California, Los Angeles (UCLA) - Accounting Area
Downloads 576 (45,971)
Citation 3

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CFO, responsibilities, role, collaboration

2.

Lobbying and Uniform Disclosure Regulation

Journal of Accounting Research, Forthcoming
Number of pages: 43 Posted: 15 Jul 2012 Last Revised: 10 Mar 2016
Henry L. Friedman and Mirko Stanislav Heinle
University of California, Los Angeles (UCLA) - Accounting Area and University of Pennsylvania - Accounting Department
Downloads 511 (53,528)
Citation 1

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Disclosure, Regulation, Lobbying

3.

Implications of Power: When the CEO Can Pressure the CFO to Bias Reports

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 61 Posted: 20 Jun 2014
Henry L. Friedman
University of California, Los Angeles (UCLA) - Accounting Area
Downloads 407 (70,864)

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reporting, bias, countervailing incentives, CEO power

4.

Implications of Biased Reporting: Conservative and Liberal Accounting Policies in Oligopolies

Review of Accounting Studies, Vol. 21, No. 1, 2016
Number of pages: 38 Posted: 28 Feb 2013 Last Revised: 10 May 2019
Henry L. Friedman, John S. Hughes and Richard E. Saouma
University of California, Los Angeles (UCLA) - Accounting Area, University of California at Los Angeles and MSU
Downloads 338 (87,814)
Citation 1

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Conservatism, Optimal Information Systems, Cournot, Duopoly

5.

Optimal Reporting When Additional Information Might Arrive

Number of pages: 45 Posted: 30 Sep 2015 Last Revised: 05 May 2019
Henry L. Friedman, John S. Hughes and Beatrice J. Michaeli
University of California, Los Angeles (UCLA) - Accounting Area, University of California at Los Angeles and University of California, Los Angeles (UCLA)
Downloads 314 (95,294)
Citation 1

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Bayesian persuasion, discretionary disclosure, mandatory disclosure, verifiable messages, commitment, probability of disclosure

6.

Disclosure Standards and the Sensitivity of Returns to Mood

Review of Financial Studies (doi: 10.1093/rfs/hhv054)
Number of pages: 64 Posted: 21 Feb 2012 Last Revised: 10 Sep 2015
Brian J. Bushee and Henry L. Friedman
University of Pennsylvania - The Wharton School and University of California, Los Angeles (UCLA) - Accounting Area
Downloads 314 (95,294)

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Disclosure standards, Mood, Return noise, Susceptible investors

7.

Taste, Information, and Asset Prices: Implications for the Valuation of CSR

Review of Accounting Studies, Forthcoming
Number of pages: 40 Posted: 24 Jul 2015 Last Revised: 12 Apr 2016
Henry L. Friedman and Mirko Stanislav Heinle
University of California, Los Angeles (UCLA) - Accounting Area and University of Pennsylvania - Accounting Department
Downloads 310 (96,666)
Citation 7

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asset pricing, taste, reporting, corporate social responsibility

8.

Capital Market Development and Confidence in Disclosure Quality

Journal of Financial Reporting, Forthcoming
Number of pages: 61 Posted: 01 Apr 2015 Last Revised: 22 Apr 2019
Henry L. Friedman
University of California, Los Angeles (UCLA) - Accounting Area
Downloads 275 (109,998)

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confidence; disclosure quality; international accounting; equity market development; credit market development

9.

Does Self-Efficacy Affect Entrepreneurial Investment?

Downloads 239 (127,124)
Citation 3

Does Self-Efficacy Affect Entrepreneurial Investment?

Number of pages: 59 Posted: 17 May 2009
Gavin Cassar and Henry L. Friedman
INSEAD and University of California, Los Angeles (UCLA) - Accounting Area
Downloads 239 (126,615)
Citation 3

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entrepreneur, investment, risk preferences, self-efficacy, venturing

Does Self-Efficacy Affect Entrepreneurial Investment?

Strategic Entrepreneurship Journal, Vol. 3, No. 3, 2009
Posted: 08 Jul 2009
Gavin Cassar and Henry L. Friedman
INSEAD and University of California, Los Angeles (UCLA) - Accounting Area

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entrepreneur, investment, self-efficacy, venturing

10.

Implications of a Multi-Purpose Reporting System on CEO and CFO Incentives and Risk Preferences

Journal of Management Accounting Research, Forthcoming
Number of pages: 54 Posted: 23 Feb 2014 Last Revised: 19 May 2016
Henry L. Friedman
University of California, Los Angeles (UCLA) - Accounting Area
Downloads 170 (174,783)

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Reporting, bias, CEO, CFO, risk aversion

11.

Influence Activities, Coalitions, and Uniform Policies: Implications for the Regulation of Financial Institutions

Management Science, Forthcoming
Number of pages: 58 Posted: 24 Jun 2016 Last Revised: 22 Apr 2019
Henry L. Friedman and Mirko Stanislav Heinle
University of California, Los Angeles (UCLA) - Accounting Area and University of Pennsylvania - Accounting Department
Downloads 151 (193,271)

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Lobbies, Coalitions, One-Size-Fits-All, Regulation

12.

Investor Preference for Director Characteristics: Portfolio Choice with Gender Bias

Number of pages: 52 Posted: 27 Jun 2013 Last Revised: 10 May 2019
Henry L. Friedman
University of California, Los Angeles (UCLA) - Accounting Area
Downloads 135 (211,667)

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Investor taste; Director characteristics; Gender bias; Portfolio Choice; Foreign funds

13.

Economic Uncertainty and Investor Attention

Number of pages: 38 Posted: 04 Mar 2018 Last Revised: 31 Jul 2019
Daniel Andrei, Henry L. Friedman and N. Bugra Ozel
McGill University, University of California, Los Angeles (UCLA) - Accounting Area and University of Texas at Dallas
Downloads 132 (218,058)

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Investor attention; Economic uncertainty; Firm-specific news; Earnings announcements

14.

Financial Reporting Quality and Noise in Stock Returns: Evidence from Chinese A-B Twin Shares

Number of pages: 56 Posted: 15 Nov 2016 Last Revised: 29 Mar 2019
Liang Ma, Tao Ma and Henry L. Friedman
University of South Carolina - Darla Moore School of Business, Texas Tech University and University of California, Los Angeles (UCLA) - Accounting Area
Downloads 125 (224,658)

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Financial Reporting Quality, Noise in Stock Returns, Stock Market Efficiency, A-B Twin Shares, Chinese Stock Market

15.

Market Interactions between Audit and Non-Audit Services: Bundling, Bans, and Competition

29th Annual Conference on Financial Economics & Accounting 2018
Number of pages: 51 Posted: 02 Aug 2018 Last Revised: 31 Jan 2019
Henry L. Friedman and Lucas Mahieux
University of California, Los Angeles (UCLA) - Accounting Area and Tilburg University - Department of Accounting & Accountancy
Downloads 121 (230,257)
Citation 2

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Audit quality, Auditing services, Non-audit services, Competition

16.

A Rationale for Imperfect Reporting Standards

Number of pages: 42 Posted: 06 Jun 2018 Last Revised: 03 Feb 2019
Henry L. Friedman, John S. Hughes and Beatrice J. Michaeli
University of California, Los Angeles (UCLA) - Accounting Area, University of California at Los Angeles and University of California, Los Angeles (UCLA)
Downloads 108 (249,927)
Citation 3

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information gathering, financial reporting, disclosure