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

20

DOWNLOADS
Rank 10,310

SSRN RANKINGS

Top 10,310

in Total Papers Downloads

5,227

SSRN CITATIONS
Rank 11,769

SSRN RANKINGS

Top 11,769

in Total Papers Citations

60

CROSSREF CITATIONS

38

Scholarly Papers (20)

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

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 532 (59,823)
Citation 7

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 432 (77,331)
Citation 3

Abstract:

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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

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 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

Abstract:

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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

Abstract:

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Investor attention; Economic uncertainty; Earnings announcements

10.
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

Abstract:

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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

Abstract:

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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)

Abstract:

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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

Abstract:

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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

Abstract:

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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)

Abstract:

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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)

Abstract:

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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)

Abstract:

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Active funds; Passive funds; Competition; Corporate governance