Laurence van Lent

Frankfurt School of Finance and Management

Adickesallee 32-34

Frankfurt am Main, 60322

Germany

http://www.laurencevanlent.org

SCHOLARLY PAPERS

26

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Top 3,228

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14,103

SSRN CITATIONS
Rank 2,893

SSRN RANKINGS

Top 2,893

in Total Papers Citations

282

CROSSREF CITATIONS

179

Scholarly Papers (26)

1.
Downloads 1,591 ( 13,513)
Citation 54

Firm-Level Political Risk: Measurement and Effects

Number of pages: 79 Posted: 28 Sep 2016 Last Revised: 19 Dec 2017
Boston University, Tilburg University - Tilburg School of Economics and Management, Frankfurt School of Finance and Management and London Business School
Downloads 1,591 (13,268)
Citation 2

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Political uncertainty, quantification, firm-level, lobbying

Firm-Level Political Risk: Measurement and Effects

CEPR Discussion Paper No. DP12436
Number of pages: 91 Posted: 17 Nov 2017 Last Revised: 10 Jun 2019
Boston University, Tilburg University - Tilburg School of Economics and Management, London Business School and Frankfurt School of Finance and Management
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Citation 56
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firm-level, Lobbying, Political uncertainty, quantification

2.
Downloads 1,288 ( 18,751)
Citation 18

Masculinity, Testosterone, and Financial Misreporting

Journal of Accounting Research, Forthcoming
Number of pages: 86 Posted: 16 May 2013 Last Revised: 10 Sep 2014
Yuping Jia, Laurence van Lent and Yachang Zeng
Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department, Frankfurt School of Finance and Management and Nanyang Technological University
Downloads 1,288 (18,429)
Citation 18

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Financial misreporting, neuroendocrinology, testosterone exposure, craniofacial growth, facial structure

Masculinity, Testosterone, and Financial Misreporting

Journal of Accounting Research, Vol. 52, No. 5, 2014
Posted: 16 Nov 2014
Yuping Jia, Laurence van Lent and Yachang Zeng
Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department, Frankfurt School of Finance and Management and Nanyang Technological University

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misreporting, testosterone, facial masculinity, insider trading, option backdating

Firm-Level Exposure to Epidemic Diseases: COVID-19, SARS, and H1N1

Number of pages: 73 Posted: 02 Apr 2020 Last Revised: 03 Jun 2021
Boston University, Tilburg University - Tilburg School of Economics and Management, Frankfurt School of Finance and Management, Boston University and London Business School
Downloads 1,189 (20,826)
Citation 4

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epidemic diseases, pandemic, firms, uncertainty, sentiment, computational linguistics

Firm-Level Exposure to Epidemic Diseases: COVID-19, SARS, and H1N1

Institute for New Economic Thinking Working Paper Series No. 119 (2020)
https://doi.org/10.36687/inetwp119
Number of pages: 46 Posted: 03 Jun 2020 Last Revised: 19 Oct 2020
Boston University, Tilburg University - Tilburg School of Economics and Management, Frankfurt School of Finance and Management and London Business School
Downloads 53 (459,778)

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Epidemic diseases, pandemic, exposure, virus, firms, uncertainty, sentiment, machine learning

Firm-Level Exposure to Epidemic Diseases: Covid-19, Sars, and H1n1

NBER Working Paper No. w26971
Number of pages: 74 Posted: 13 Apr 2020 Last Revised: 07 Jun 2021
Boston University, Tilburg University - Tilburg School of Economics and Management, Frankfurt School of Finance and Management and London Business School
Downloads 37 (532,805)

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Firm-Level Exposure to Epidemic Diseases: Covid-19, Sars, and H1n1

CEPR Discussion Paper No. DP14573
Number of pages: 69 Posted: 08 May 2020 Last Revised: 01 Jun 2020
Boston University, Tilburg University - Tilburg School of Economics and Management, London Business School and Frankfurt School of Finance and Management
Downloads 2 (792,586)
Citation 10
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4.

The Personal Wealth Interests of Politicians and Government Intervention in the Economy

Review of Finance, Forthcoming
Number of pages: 48 Posted: 14 Mar 2010 Last Revised: 06 May 2018
Ahmed Tahoun and Laurence van Lent
London Business School and Frankfurt School of Finance and Management
Downloads 1,270 (19,197)
Citation 13

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Financial Crisis, Politicians, Investments, Personal Wealth, Voting, Government Intervention

5.
Downloads 1,250 ( 19,651)
Citation 10

Firm-level Climate Change Exposure

European Corporate Governance Institute – Finance Working Paper No. 686/2020
Number of pages: 109 Posted: 13 Jul 2020 Last Revised: 04 Jun 2021
Frankfurt School of Finance & Management, Frankfurt School of Finance and Management, Frankfurt School of Finance & Management and Shanghai University of Finance and Economics
Downloads 1,231 (19,801)
Citation 11

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Climate change, climate risk, conference calls, institutional investors

Firm-level Climate Change Exposure

TRR 266 Accounting for Transparency Working Paper Series No. 33
Number of pages: 113 Posted: 28 May 2021 Last Revised: 02 Jun 2021
Frankfurt School of Finance & Management, Frankfurt School of Finance and Management, Frankfurt School of Finance & Management and Shanghai University of Finance and Economics
Downloads 19 (649,724)

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Climate change, climate risk, conference calls, institutional investors

6.

Altruism, Social Norms and Incentive Contract Design

Number of pages: 62 Posted: 27 May 2012 Last Revised: 16 Mar 2021
University of Melbourne, Department of Accounting, Amsterdam Business School, Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management) and Frankfurt School of Finance and Management
Downloads 905 (31,555)
Citation 5

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incentive contract; performance measures; social norms; unproductive actions; work climate

7.

Leadership and Control System Design

Number of pages: 41 Posted: 23 Sep 2009
Margaret A. Abernethy, Jan Bouwens and Laurence van Lent
University of Melbourne, Department of Accounting, Amsterdam Business School and Frankfurt School of Finance and Management
Downloads 803 (37,095)
Citation 9

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leadership style, empowerment, communication, execution, control system use, organization design

The Endogeneity Bias in the Relation between Cost-of-Debt Capital and Corporate Disclosure Policy

CentER Discussion Paper No. 2005-67
Number of pages: 58 Posted: 02 Jun 2005
Valeri V. Nikolaev and Laurence van Lent
University of Chicago Booth School of Business and Frankfurt School of Finance and Management
Downloads 663 (47,497)
Citation 10

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Disclosure policy, cost-of-debt capital, endogeneity

The Endogeneity Bias in the Relation between Cost-of-Debt Capital and Corporate Disclosure Policy

European Accounting Review, No. 4, pp. 677-724, 2005
Number of pages: 57 Posted: 05 Aug 2005 Last Revised: 10 Jan 2012
Valeri V. Nikolaev and Laurence van Lent
University of Chicago Booth School of Business and Frankfurt School of Finance and Management
Downloads 66 (412,107)

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Disclosure policy, cost-of-debt capital, endogeneity

9.

Performance Measure Properties and the Effects of Incentive Contracts

Number of pages: 34 Posted: 19 May 2006
Jan Bouwens and Laurence van Lent
Amsterdam Business School and Frankfurt School of Finance and Management
Downloads 703 (44,505)
Citation 1

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incentive pay, effort and selection effects, performance measure properties, cash bonus

10.

Firm-level Political Risk and Credit Markets

Number of pages: 59 Posted: 12 Jun 2019 Last Revised: 18 May 2021
Mahmoud Gad, Valeri V. Nikolaev, Ahmed Tahoun and Laurence van Lent
Lancaster University - Lancaster University Management School, University of Chicago Booth School of Business, London Business School and Frankfurt School of Finance and Management
Downloads 626 (51,962)
Citation 3

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credit markets, political risk, financial institutions

11.

Discussion of the Influence of Elections on the Accounting Choices of Governmental Entities

Number of pages: 24 Posted: 07 Jan 2012
Laurence van Lent
Frankfurt School of Finance and Management
Downloads 523 (65,036)
Citation 2

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Gubernatorial elections, Accounting manipulation, Transparency

12.

The Role of Performance Measures in the Intertemporal Decisions of Business Unit Managers

Number of pages: 49 Posted: 29 Aug 2011 Last Revised: 16 Apr 2012
Margaret A. Abernethy, Jan Bouwens and Laurence van Lent
University of Melbourne, Department of Accounting, Amsterdam Business School and Frankfurt School of Finance and Management
Downloads 445 (79,245)
Citation 4

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time horizon, performance measures, business unit managers, control systems

13.
Downloads 427 ( 83,206)
Citation 41

Assessing the Performance of Business Unit Managers

CentER Discussion Paper No. 2006-92
Number of pages: 40 Posted: 10 Oct 2006
Laurence van Lent and Jan Bouwens
Frankfurt School of Finance and Management and Amsterdam Business School
Downloads 412 (85,981)
Citation 2

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performance measures, business units, managerial performance

Assessing the Performance of Business Unit Managers

Journal of Accounting Research, Vol. 45, No. 4, pp. 667-697, September 2007
Number of pages: 31 Posted: 11 Dec 2007
Jan Bouwens and Laurence van Lent
Amsterdam Business School and Frankfurt School of Finance and Management
Downloads 15 (680,855)
Citation 7
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14.

Pricing Climate Change Exposure

TRR 266 Accounting for Transparency Working Paper Series No. 49
Number of pages: 42 Posted: 25 Feb 2021 Last Revised: 30 Apr 2021
Frankfurt School of Finance & Management, Frankfurt School of Finance and Management, Frankfurt School of Finance & Management and Shanghai University of Finance and Economics
Downloads 390 (92,673)

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climate finance, climate change exposure, climate risk premium, tail risk, climate change opportunities

15.

Organizational Design and Control Choices

This is a draft of a chapter/article that has been accepted for publication by Oxford University Press in Oxford Handbooks Online, Forthcoming
Number of pages: 39 Posted: 25 Mar 2015 Last Revised: 27 Mar 2015
Christian Hofmann and Laurence van Lent
Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management) and Frankfurt School of Finance and Management
Downloads 373 (97,321)

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Organizational design, spillovers, information asymmetry, control choices, decentralization

16.

Is Firm-Level Political Exposure Priced?

TRR 266 Accounting for Transparency Working Paper Series No. 9
Number of pages: 52 Posted: 13 Nov 2019 Last Revised: 30 Apr 2021
London Business School, Frankfurt School of Finance and Management, London Business School - Institute of Finance and Accounting, London Business School and London Business School
Downloads 285 (130,511)
Citation 3

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Political Risk, Asset Pricing, Political Donations, Natural Language Processing, Machine Learning

17.
Downloads 241 (154,563)

Accounting Measurement Intensity

Chicago Booth Research Paper No. 20-17
Number of pages: 81 Posted: 30 Jun 2020 Last Revised: 12 Dec 2020
Frankfurt School of Finance & Management, Frankfurt School of Finance and Management, University of Chicago Booth School of Business and Shanghai University of Finance and Economics
Downloads 196 (187,835)

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metering problem, accounting measurement, stewardship, theory of the firm, productivity, contracts

Accounting Measurement Intensity

TRR 266 Accounting for Transparency Working Paper Series No. 30
Number of pages: 78 Posted: 28 May 2021 Last Revised: 02 Jun 2021
Frankfurt School of Finance & Management, Frankfurt School of Finance and Management, University of Chicago Booth School of Business and Shanghai University of Finance and Economics
Downloads 45 (493,849)

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metering problem, accounting measurement, stewardship, theory of the firm

18.
Downloads 197 (187,114)
Citation 6

The Global Impact of Brexit Uncertainty

Number of pages: 76 Posted: 23 Dec 2019 Last Revised: 22 Mar 2021
Boston University, Tilburg University - Tilburg School of Economics and Management, Frankfurt School of Finance and Management and London Business School
Downloads 141 (249,426)

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Brexit, uncertainty, sentiment, machine learning, cross-country effects

The Global Impact of Brexit Uncertainty

Institute for New Economic Thinking Working Paper Series No. 106
https://doi.org/10.36687/inetwp106
Number of pages: 62 Posted: 17 Jan 2020 Last Revised: 14 Aug 2020
Boston University, Frankfurt School of Finance and Management, Tilburg University - Tilburg School of Economics and Management and London Business School
Downloads 42 (507,931)
Citation 2

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Brexit, uncertainty, sentiment, machine learning, cross-country effects

The Global Impact of Brexit Uncertainty

NBER Working Paper No. w26609
Number of pages: 77 Posted: 06 Jan 2020 Last Revised: 29 Mar 2021
Boston University, Tilburg University - Tilburg School of Economics and Management, Frankfurt School of Finance and Management and London Business School
Downloads 7 (746,871)
Citation 1
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The Global Impact of Brexit Uncertainty

TRR 266 Accounting for Transparency Working Paper Series No. 11
Number of pages: 61 Posted: 06 May 2021
Boston University, Tilburg University - Tilburg School of Economics and Management, Frankfurt School of Finance and Management and London Business School
Downloads 7 (746,871)

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Brexit, uncertainty, sentiment, machine learning, cross-country e ffects

The Global Impact of Brexit Uncertainty

CEPR Discussion Paper No. DP14253
Number of pages: 79 Posted: 14 Jan 2020 Last Revised: 31 Mar 2021
Boston University, Tilburg University - Tilburg School of Economics and Management, London Business School and Frankfurt School of Finance and Management
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Citation 4
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19.

Determinants of Control System Design in Divisionalized Firms

Accounting Review, Vol. 79, No. 3, July 2004
Number of pages: 31 Posted: 17 Feb 2004 Last Revised: 08 Jan 2012
Margaret A. Abernethy, Jan Bouwens and Laurence van Lent
University of Melbourne, Department of Accounting, Amsterdam Business School and Frankfurt School of Finance and Management
Downloads 176 (206,687)
Citation 13

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Organization design, control system, interdependencies, information asymmetry, performance measures

20.

Performance Measures and Intra-Firm Spillovers: Theory and Evidence

Number of pages: 49 Posted: 11 May 2013
Jan Bouwens, Christian Hofmann and Laurence van Lent
Amsterdam Business School, Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management) and Frankfurt School of Finance and Management
Downloads 171 (211,866)
Citation 8

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Contracting, Business unit performance measurement, Organizational design, Interdependencies

21.

Religion and Ownership

TRR 266 Accounting for Transparency Working Paper Series No. 3
Number of pages: 63 Posted: 12 Jul 2019 Last Revised: 30 Apr 2021
Christian Hofmann, Laurence van Lent and Nina Schwaiger
Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management), Frankfurt School of Finance and Management and LMU Munich
Downloads 109 (300,627)
Citation 1

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Protestantism, hierarchy, ownership concentration, family ownership, trust

22.

Expertise and Discretionary Bonus Decisions

Management Science, Forthcoming
Number of pages: 44 Posted: 04 Aug 2018 Last Revised: 21 Jul 2020
Margaret A. Abernethy, Chung-Yu Hung and Laurence van Lent
University of Melbourne, Department of Accounting, University of Melbourne, Department of Accounting and Frankfurt School of Finance and Management
Downloads 105 (308,417)
Citation 2

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discretionary bonus decisions; manager expertise; health care

23.

Does organizational form matter to loan pricing?

Number of pages: 44 Posted: 11 Dec 2019 Last Revised: 10 Apr 2021
University of Melbourne, Department of Accounting, University of Melbourne, Department of Accounting, Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management) and Frankfurt School of Finance and Management
Downloads 82 (360,624)

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organizational form; franchise; outsourcing; loans; soft information; decision-making; pricing decisions.

24.

The Personal Wealth Interests of Politicians and the Stabilization of Financial Markets

Institute for New Economic Thinking Working Paper Series No. 52
Number of pages: 48 Posted: 01 Dec 2016
Ahmed Tahoun and Laurence van Lent
London Business School and Frankfurt School of Finance and Management
Downloads 72 (388,350)
Citation 2

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Emergency Economic Stabilization Act, US Congress members, Financial Institutions

25.
Downloads 61 (423,408)
Citation 1

Firm-Level Political Risk: Measurement and Effects

NBER Working Paper No. w24029
Number of pages: 88 Posted: 20 Nov 2017 Last Revised: 27 Feb 2021
Boston University, Tilburg University - Tilburg School of Economics and Management, Frankfurt School of Finance and Management and London Business School
Downloads 45 (493,849)

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Firm-Level Political Risk: Measurement and Effects

Institute for New Economic Thinking Working Paper Series No. 96
Number of pages: 88 Posted: 15 Jul 2019
Boston University, Tilburg University - Tilburg School of Economics and Management, Frankfurt School of Finance and Management and London Business School
Downloads 16 (672,859)
Citation 1

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Political uncertainty, quantification, firm-level, lobbying

26.

Performance Measure Properties and the Effect of Incentive Contracts

Journal of Management Accounting Research, Vol. 18, No. 1, pp. 55-75
Posted: 20 Jun 2006
Jan Bouwens and Laurence van Lent
Amsterdam Business School and Frankfurt School of Finance and Management

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incentive pay, effort and selection effects, performance measure properties, cash bonus