Assistant Professor of Accounting

Professor Lerman's research interests focus on the role of accounting information in capital markets, specifically on the beliefs and behaviors of market participants with varying degrees of sophistication and on the interaction between mandatory financial, voluntary financial, and non-financial disclosures.

Professor Lerman received her graduate and undergraduate degrees from the Stern School of Business at New York University. Prior to her graduate studies Professor Lerman worked for LECG in the area of securities litigations and forensic accounting investigations.

Selected Articles
"Who, if Anyone, Reacts to Accrual Information?" (with R.H. Battalio, J. Livnat and R.R. Mendenhall), Journal of Accounting & Economics, 2012

"Anticipatory and Implementation Effects of FIN 46 on the Behavior of Different Market Participants" (with U.G. Gurun and J. Ronen), Asia-Pacific Journal of Accounting & Economics, 2012

"The New Form 8-K Disclosures" (with J. Livnat), Review of Accounting Studies, 2010

"Double Surprise into Higher Future Returns" (with J. Livnat and R.R. Mendenhall), Financial Analysts Journal, July/August, 2007

Working Papers
"Individual Investors' Attention to Accounting Information: Message Board Discussions"

"The High-Volume Return Premium and Post-Earnings Announcement Drift" (with J. Livnat and R.R. Mendenhall)

Education
PhD New York University, 2011
BS New York University, 2002

Related Links

Alina Lerman's website Alina Lerman's CV