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 10,818

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4,561

SSRN CITATIONS
Rank 14,415

SSRN RANKINGS

Top 14,415

in Total Papers Citations

31

CROSSREF CITATIONS

34

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 606 (45,783)
Citation 4

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 522 (55,416)
Citation 3

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 416 (73,199)

Abstract:

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reporting, bias, countervailing incentives, CEO power

4.

Optimal Reporting When Additional Information Might Arrive

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 52 Posted: 30 Sep 2015 Last Revised: 12 Nov 2019
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 374 (82,846)
Citation 2

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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 342 (91,809)
Citation 3

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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 322 (98,138)
Citation 8

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 314 (100,978)
Citation 14

Abstract:

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asset pricing, taste, reporting, corporate social responsibility

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 287 (110,646)

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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 4 (680,926)
Citation 2

Abstract:

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confidence; disclosure quality, 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 244 (131,152)
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

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 177 (177,979)
Citation 1

Abstract:

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Reporting, bias, CEO, CFO, risk aversion

11.

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 176 (178,964)

Abstract:

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

12.

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 171 (183,457)
Citation 1

Abstract:

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

13.

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 171 (183,457)

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

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: 43 Posted: 02 Aug 2018 Last Revised: 02 Mar 2020
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 148 (207,370)
Citation 3

Abstract:

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

15.

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

Number of pages: 55 Posted: 15 Nov 2016 Last Revised: 27 Aug 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 144 (212,095)

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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

Number of pages: 44 Posted: 06 Jun 2018 Last Revised: 18 Feb 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 143 (213,274)
Citation 3

Abstract:

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information gathering, financial reporting, disclosure