[1] In this paper, we analyze the determinants of the number of large floods reported since 1990. Using the same sample of countries as Bradshaw et al. (2007), and, like them, omitting socioeconomic characteristics from the analysis, we found that a reduction in natural forest cover is associated with an increase in the reported count of large floods. This result does not hold in any of three new analyses we perform. First, we expand the sample to include all the developing countries and all countries for which data were available but were omitted in their study. Second, and more importantly, since forest management is just one possible channel through which humans can influence reported flood frequency, we account for other important human-flood interactions. People are typically responsible for deforestation, but they are also responsible for other land use changes (e.g., urbanization), for floodplain and flood emergency management, and for reporting the floods. Thus, in our analysis we account for population, urban population growth, income, and corruption. Third, we exploit the panel nature of the data to control for unobserved country and time heterogeneity. We conclude that not only is the link between forest cover and reported flood frequency at the country level not robust, it also seems to be driven by sample selection and omitted variable bias. The human impact on the reported frequency of large floods at the country level is not through deforestation.