Publications

Refereed Journal Articles

1. Andreicovici, I., L. van Lent, V. Nikolaev, and R. Zhang, 2026. Metering problems and resource allocation. The Accounting Review. (forthcoming)
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2. Hassan, T., S. Hollander, A. Kalyani, L. van Lent, M. Schwedeler, and A. Tahoun, 2025. Text as data in economic analysis. Journal of Economic Perspectives, 39(3), 193-220.
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3. Gad, M., V. Nikolaev, A. Tahoun, and L. van Lent, 2024. Firm-level political risk and credit markets. Journal of Accounting and Economics, 77(2-3), 101642.
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4. Hassan, T., S. Hollander, L. van Lent, and A. Tahoun, 2024. The global impact of Brexit uncertainty. The Journal of Finance, 79(1), 413-458.
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5. Sautner, Z., L. van Lent, G. Vilkov, and R. Zhang, 2023. Pricing climate change exposure. Management Science, 69(12), 7540-7561.
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6. Bae, J., C.Y. Hung, and L. van Lent, 2023. Mobilizing text as data. European Accounting Review, 32(5), 1085-1106.
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7. Hassan, T., S. Hollander, L. van Lent, M. Schwedeler, and A. Tahoun, 2023. Firm-level Exposure to Epidemic Diseases: Covid-19, SARS, and H1N1. Review of Financial Studies, 36(12), 4919-4964.
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8. Sautner, Z., L. van Lent, G. Vilkov, and R. Zhang, 2023. Firm-level climate change exposure. The Journal of Finance, 78(3), 1449-1498. Highest-cited article published in the Journal of Finance over the past five years, as of April 2025.
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9. Abernethy, M.A., J. Bouwens, C. Hofmann, and L. van Lent, 2023. Altruism, social norms and incentive contract design. Review of Accounting Studies, 28(2), 570-614.
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10. Hung, C.Y., M.A. Abernethy, C. Hofmann and L. van Lent, 2022. Benefits of independent agents' entrepreneurship: evidence from the loan market. Journal of Management Accounting Research, 34(3), 141-160.
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11. Abernethy, M.A., C.Y. Hung, and L. van Lent, 2020. Expertise and discretionary bonus decisions. Management Science, 66(1), 433-451.
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12. Hassan, T., S. Hollander, L. van Lent, and A. Tahoun, 2019. Firm-level political risk: measurement and effects. The Quarterly Journal of Economics, 134(4), 2135-2202.
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13. Tahoun, A. and L. van Lent, 2019. The personal wealth interests of politicians and government intervention in the economy. Review of Finance, 23(1), 37-74.
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14. Bouwens, J., C. Hofmann, and L. van Lent, 2018. Performance measures and intra-firm spillovers: theory and evidence. Journal of Management Accounting Research, 30(3), 117-144.
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15. Hofmann, C. and L. van Lent, 2015. Organizational design and control choices. Oxford Handbooks Online (Scholarly Research Reviews), 451-468.
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16. Jia, Y., L. van Lent, and Y. Zeng, 2014. Masculinity, testosterone and financial misreporting. Journal of Accounting Research, 52(5), 1195-1246.
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17. Abernethy, M.A., J. Bouwens, and L. van Lent, 2013. The role of performance measures in the inter-temporal choices of business unit managers. Contemporary Accounting Research, 30(3), 925-961.
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18. van Lent, L., 2012. Discussion of "The influence of elections on the accounting choices of governmental entities". Journal of Accounting Research, 50(2), 477-494.
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19. Abernethy, M.A., J. Bouwens, and L. van Lent, 2010. Leadership and control system design. Management Accounting Research, 21(1), 2-16. Winner of the 2010 David Solomons Best Paper Award
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20. Bouwens, J. and L. van Lent, 2007. Assessing the performance of business unit managers. Journal of Accounting Research, 45(4), 667-697.
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21. van Lent, L., 2007. Endogeneity in management accounting research: A comment. European Accounting Review, 16(1), 197-205.
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22. Bouwens, J. and L. van Lent, 2006. Performance measure properties and the effects of incentive contracts. Journal of Management Accounting Research, 18, 55-75.
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23. Nikolaev, V. and L. van Lent, 2005. The endogeneity bias in the relation between cost-of-debt capital and corporate disclosure policy. European Accounting Review, 14(4), 677-724.
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24. Abernethy, M.A., J. Bouwens and L. van Lent, 2004. Determinants of control system design in divisionalized firms. The Accounting Review, 79(3), 545-570.
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25. van Lent, L., 1999. The economics of an audit firm: the benefits of partnership governance. British Accounting Review, 31, 225-254.
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26. van Lent, L., 1997. Pressure and politics in financial accounting regulation: the case of the financial conglomerates in the Netherlands. Abacus, 33(1), 88-114.
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