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

SCHOLARLY PAPERS

24

DOWNLOADS
Rank 7,369

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Top 7,369

in Total Papers Downloads

8,828

SSRN CITATIONS
Rank 9,571

SSRN RANKINGS

Top 9,571

in Total Papers Citations

90

CROSSREF CITATIONS

41

Scholarly Papers (24)

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

Abstract:

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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

Abstract:

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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

Abstract:

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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
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)

Abstract:

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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

Abstract:

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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

Abstract:

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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

Abstract:

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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)

Abstract:

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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

Abstract:

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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

Abstract:

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Disclosure standards, Mood, Return noise, Susceptible investors

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

Abstract:

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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

Abstract:

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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

Abstract:

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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

Abstract:

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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

Abstract:

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information gathering, financial reporting, disclosure

17.
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

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) - 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)

Abstract:

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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

Abstract:

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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

Abstract:

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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)

Abstract:

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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