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

20

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Top 10,310

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5,227

SSRN CITATIONS
Rank 11,769

SSRN RANKINGS

Top 11,769

in Total Papers Citations

60

CROSSREF CITATIONS

38

Scholarly Papers (20)

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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 637 (47,602)
Citation 7

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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 532 (59,823)
Citation 7

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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 432 (77,331)
Citation 3

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reporting, bias, countervailing incentives, CEO power

4.

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) - Accounting Area, University of California at Los Angeles and University of California, Los Angeles (UCLA)
Downloads 408 (82,693)
Citation 9

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

5.

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 Eli Broad College of Business, Michigan State University
Downloads 347 (99,643)
Citation 6

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Conservatism, Optimal Information Systems, Cournot, Duopoly

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 342 (101,292)
Citation 11

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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 326 (106,832)
Citation 29

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asset pricing, taste, reporting, corporate social responsibility

8.

Capital Market Development and Confidence in Disclosure Quality

Downloads 311 (112,465)
Citation 2

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 302 (115,418)

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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) - Accounting Area
Downloads 9 (698,214)
Citation 2

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

9.

Economic Uncertainty and Investor Attention

Number of pages: 48 Posted: 04 Mar 2018 Last Revised: 28 Dec 2020
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 288 (122,027)
Citation 1

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Investor attention; Economic uncertainty; Earnings announcements

10.

Does Self-Efficacy Affect Entrepreneurial Investment?

Downloads 249 (141,901)
Citation 5

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 249 (141,335)
Citation 5

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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

11.

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) - Accounting Area
Downloads 215 (163,269)

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

12.

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: 07 Jan 2021
Henry L. Friedman and Lucas Mahieux
University of California, Los Angeles (UCLA) - Accounting Area and Tilburg University - Tilburg University School of Economics and Management
Downloads 194 (181,437)
Citation 3

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

13.

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 186 (186,716)
Citation 1

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

14.

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 183 (189,434)
Citation 2

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Reporting, bias, CEO, CFO, risk aversion

15.

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) - Accounting Area
Downloads 173 (198,874)
Citation 1

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

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) - Accounting Area, University of California at Los Angeles and University of California, Los Angeles (UCLA)
Downloads 169 (202,932)
Citation 6

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information gathering, financial reporting, disclosure

17.

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) - Accounting Area, University of California at Los Angeles and University of California, Los Angeles (UCLA)
Downloads 73 (372,715)

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information gathering, financial reporting, disclosure

18.

Interested Intermediaries

Number of pages: 60 Posted: 05 Sep 2020
Henry L. Friedman and Mirko Stanislav Heinle
University of California, Los Angeles (UCLA) - Accounting Area and University of Pennsylvania - Accounting Department
Downloads 62 (400,264)

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

19.

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
University of California, Los Angeles (UCLA) - Anderson School of Management, University of California, Los Angeles (UCLA) - Accounting Area and UCLA Anderson School of Management
Downloads 51 (438,468)

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LIBOR scandal, LIBOR phaseout, debt contracting, incomplete contracting

20.

Monitoring Spillovers Between Competing Passive and Active Asset Managers

Number of pages: 62 Posted: 08 Jan 2021
Henry L. Friedman and Lucas Mahieux
University of California, Los Angeles (UCLA) - Accounting Area and Tilburg University - Tilburg University School of Economics and Management
Downloads 49 (449,925)

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Active funds; Passive funds; Competition; Corporate governance