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

LENT, LAURENCE VAN - In: Journal of Accounting Research 50 (2012) 2, pp. 477-494

Persistent link: https://www.econbiz.de/10010544052

Introduction to the Special Section on Conservatism in Accounting

Ohlson, James; Lent, Laurence Van - In: European Accounting Review 15 (2006) 4, pp. 507-509

Persistent link: https://www.econbiz.de/10009226516

The endogeneity bias in the relation between cost-of-debt capital and corporate disclosure policy

Nikolaev, Valeri; Lent, Laurence van - In: European Accounting Review 14 (2005) 4, pp. 677-724

The purpose of this paper is twofold. First, we provide a discussion of the problems associated with endogeneity in empirical accounting research. We emphasize problems arising when endogeneity is caused by (1) unobservable firm-specific factors and (2) omitted variables, and discuss the merits...

Persistent link: https://www.econbiz.de/10009279129

The global impact of Brexit uncertainty

Hassan, Tarek A.; Hollander, Stephan; Lent, Laurence van; … - 2020

Persistent link: https://www.econbiz.de/10012177023

Pressure and politics in financial accounting regulation: The case of the financial conglomerates in the Netherlands

Lent, Laurence van - In: Abacus : a journal of accounting, finance and business … 33 (1997) 1, pp. 88-114

Persistent link: https://www.econbiz.de/10006061994

Determinants of Control System Design in Divisionalized Firms

Abernethy, Margaret A.; Bouwens, Jan; Lent, Laurence van - In: The accounting review : a journal of the American … 79 (2004) 3, pp. 545-570

Persistent link: https://www.econbiz.de/10006755701

Organizational Design and Control Choices

Hofmann, Christian; Lent, Laurence van - In: The Oxford handbook of strategy implementation. 2015

Persistent link: https://www.econbiz.de/10012885360

Firm-level climate change exposure

Sautner, Zacharias; Lent, Laurence van; Vilkov, Grigory; … - In: The journal of finance : the journal of the American … 78 (2023) 3, pp. 1449-1498

Persistent link: https://www.econbiz.de/10014312034

Altruism, social norms, and incentive contract design

Abernethy, Margaret A.; Bouwens, Jan; Hofmann, Christian; … - In: Review of accounting studies 28 (2023) 2, pp. 570-614

Persistent link: https://www.econbiz.de/10014335911

Climate value and values discovery in earnings calls

Sautner, Zacharias; Lent, Laurence van; Vilkov, Grigory; … - 2023

Persistent link: https://www.econbiz.de/10014482965