Henry L. Friedman

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

Associate Professor

D406 Anderson Complex

Los Angeles, CA 90095-1481

United States

SCHOLARLY PAPERS

16

DOWNLOADS
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Top 10,974

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4,226

CITATIONS
Rank 18,813

SSRN RANKINGS

Top 18,813

in Total Papers Citations

36

Scholarly Papers (16)

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

Abstract:

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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

Abstract:

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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)

Abstract:

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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

Abstract:

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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)

Abstract:

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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)

Abstract:

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

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)

Abstract:

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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)

Abstract:

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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)

Abstract:

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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

Abstract:

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information gathering, financial reporting, disclosure