Henry L. Friedman

University of California, Los Angeles (UCLA) - Anderson School of Management

Associate Professor

110 Westwood Plaza

Los Angeles, CA 90095-1481

United States

  • University of California, Los Angeles (UCLA) - Anderson School of Management

SCHOLARLY PAPERS

24

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8,828

SSRN CITATIONS
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Top 9,571

in Total Papers Citations

90

CROSSREF CITATIONS

41

Scholarly Papers (24)

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1.

Retail Investor Trading and Market Reactions to Earnings Announcements

Number of pages: 57 Posted: 08 Apr 2021 Last Revised: 02 Jul 2021
Henry L. Friedman and Zitong Zeng
University of California, Los Angeles (UCLA) - Anderson School of Management and University of California, Los Angeles (UCLA) - Anderson School of Management
Downloads 841 (41,596)
Citation 2

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Retail investors; Earnings announcements; Stock returns; Robinhood

2.

Economic Uncertainty and Investor Attention

Number of pages: 69 Posted: 04 Mar 2018 Last Revised: 06 Nov 2021
Daniel Andrei, Henry L. Friedman and N. Bugra Ozel
McGill University, University of California, Los Angeles (UCLA) - Anderson School of Management and University of Texas at Dallas
Downloads 730 (50,244)
Citation 2

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Investor attention; Economic uncertainty; Earnings announcements; CAPM

3.

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) - Anderson School of Management
Downloads 718 (51,387)
Citation 7

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CFO, responsibilities, role, collaboration

4.

A Theoretical Framework for ESG Reporting to Investors

Number of pages: 46 Posted: 11 Oct 2021 Last Revised: 02 Dec 2021
Henry L. Friedman, Mirko Stanislav Heinle and Irina Maxime Luneva
University of California, Los Angeles (UCLA) - Anderson School of Management, University of Pennsylvania - Accounting Department and University of Pennsylvania - Accounting Department
Downloads 630 (60,932)

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ESG reporting, ESG valuation, real effects

5.

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) - Anderson School of Management and University of Pennsylvania - Accounting Department
Downloads 559 (70,855)
Citation 7

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Disclosure, Regulation, Lobbying

6.

Optimal Reporting When Additional Information Might Arrive

Journal of Accounting & Economics (JAE), Volume 69(2-3)
Number of pages: 52 Posted: 30 Sep 2015 Last Revised: 02 Nov 2020
Henry L. Friedman, John S. Hughes and Beatrice Michaeli
University of California, Los Angeles (UCLA) - Anderson School of Management, University of California at Los Angeles and University of California, Los Angeles (UCLA)
Downloads 474 (86,728)
Citation 11

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

7.

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) - Anderson School of Management
Downloads 463 (89,267)
Citation 5

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reporting, bias, countervailing incentives, CEO power

8.

Common Ownership, Executive Compensation, and Product Market Competition

Number of pages: 54 Posted: 11 Oct 2021
Matthew J. Bloomfield, Henry L. Friedman and Hwa Young Kim
The Wharton School of the University of Pennsylvania, University of California, Los Angeles (UCLA) - Anderson School of Management and University of Cambridge Judge Business School
Downloads 397 (106,618)

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Common ownership, competition, executive compensation, strategic delegation

9.

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) - Anderson School of Management and University of Pennsylvania - Accounting Department
Downloads 392 (108,551)
Citation 38

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asset pricing, taste, reporting, corporate social responsibility

10.

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) - Anderson School of Management, University of California at Los Angeles and Eli Broad College of Business, Michigan State University
Downloads 362 (118,377)
Citation 6

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Conservatism, Optimal Information Systems, Cournot, Duopoly

11.

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) - Anderson School of Management
Downloads 359 (119,460)
Citation 12

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Disclosure standards, Mood, Return noise, Susceptible investors

12.

Capital Market Development and Confidence in Disclosure Quality

Downloads 339 (127,203)
Citation 4

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) - Anderson School of Management
Downloads 325 (132,238)

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

Capital Market Development and Confidence in Disclosure Quality

Number of pages: 54 Posted: 20 Jan 2017
Henry L. Friedman
University of California, Los Angeles (UCLA) - Anderson School of Management
Downloads 14 (792,930)
Citation 2

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confidence; disclosure quality, equity market development, credit market development

13.

Interested Investors and Intermediaries: When do ESG Concerns Lead to ESG Performance?

Jacobs Levy Equity Management Center for Quantitative Financial Research Paper
Number of pages: 58 Posted: 05 Sep 2020 Last Revised: 12 Aug 2021
Henry L. Friedman and Mirko Stanislav Heinle
University of California, Los Angeles (UCLA) - Anderson School of Management and University of Pennsylvania - Accounting Department
Downloads 322 (134,263)
Citation 1

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Asset management, investor preferences, asset pricing, corporate social responsibility, impact investing

14.

How Is the Audit Market Affected by Characteristics of the Non-Audit Services Market?

29th Annual Conference on Financial Economics & Accounting 2018
Number of pages: 59 Posted: 02 Aug 2018 Last Revised: 02 Feb 2021
Henry L. Friedman and Lucas Mahieux
University of California, Los Angeles (UCLA) - Anderson School of Management and Tilburg University - Tilburg University School of Economics and Management
Downloads 314 (137,814)
Citation 3

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

15.

Investor Preference for Director Characteristics: Portfolio Choice with Gender Bias

The Accounting Review (Forthcoming)
Number of pages: 53 Posted: 27 Jun 2013 Last Revised: 30 Sep 2019
Henry L. Friedman
University of California, Los Angeles (UCLA) - Anderson School of Management
Downloads 281 (154,656)
Citation 1

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

16.

A Rationale for Imperfect Reporting Standards

Management Science, forthcoming
Number of pages: 56 Posted: 06 Jun 2018 Last Revised: 22 Dec 2020
Henry L. Friedman, John S. Hughes and Beatrice Michaeli
University of California, Los Angeles (UCLA) - Anderson School of Management, University of California at Los Angeles and University of California, Los Angeles (UCLA)
Downloads 267 (162,964)
Citation 7

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information gathering, financial reporting, disclosure

17.

Does Self-Efficacy Affect Entrepreneurial Investment?

Downloads 262 (166,020)
Citation 6

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) - Anderson School of Management
Downloads 262 (165,384)
Citation 6

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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) - Anderson School of Management

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entrepreneur, investment, self-efficacy, venturing

18.

How disclosure impacts monitoring spillovers between competing passive and active funds

Number of pages: 66 Posted: 08 Jan 2021 Last Revised: 30 Sep 2021
Henry L. Friedman and Lucas Mahieux
University of California, Los Angeles (UCLA) - Anderson School of Management and Tilburg University - Tilburg University School of Economics and Management
Downloads 230 (188,318)

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Active funds; Passive funds; Competition; Corporate governance; Disclosure

19.

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

Journal of Financial Reporting, Forthcoming https://doi.org/10.2308/JFR-2019-0019
Number of pages: 57 Posted: 15 Nov 2016 Last Revised: 13 Aug 2020
Liang Ma, Tao Ma and Henry L. Friedman
University of South Carolina - Darla Moore School of Business, Rawls College of Business, Texas Tech University and University of California, Los Angeles (UCLA) - Anderson School of Management
Downloads 223 (193,968)
Citation 1

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

20.

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) - Anderson School of Management and University of Pennsylvania - Accounting Department
Downloads 206 (208,778)
Citation 1

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

21.

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) - Anderson School of Management
Downloads 192 (222,455)
Citation 2

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Reporting, bias, CEO, CFO, risk aversion

22.

Capital Market Consequences of the Libor Scandal and Phaseout for Public Borrowers

Number of pages: 36 Posted: 27 Sep 2020 Last Revised: 16 Oct 2020
Jonathan Berkovitch, Henry L. Friedman and Daniel Saavedra
Luiss Guido Carli University - Department of Business and Management, University of California, Los Angeles (UCLA) - Anderson School of Management and UCLA Anderson School of Management
Downloads 144 (282,852)

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LIBOR scandal, LIBOR phaseout, debt contracting, incomplete contracting

23.

A Rationale for Imperfect Reporting Standards

Management Science, forthcoming
Number of pages: 56 Posted: 22 Jul 2020 Last Revised: 21 Dec 2020
Henry L. Friedman, John S. Hughes and Beatrice Michaeli
University of California, Los Angeles (UCLA) - Anderson School of Management, University of California at Los Angeles and University of California, Los Angeles (UCLA)
Downloads 123 (318,833)

Abstract:

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information gathering, financial reporting, disclosure

24.

How Is the Audit Market Affected by Characteristics of the Nonaudit Services Market?

Journal of Accounting Research, Volume 59, Issue 3, 2021
Posted: 25 Jun 2021
Henry L. Friedman and Lucas Mahieux
University of California, Los Angeles (UCLA) - Anderson School of Management and Tilburg University - Tilburg University School of Economics and Management

Abstract:

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audit quality; auditing services; nonaudit services; competition