Itay Kama

University of Michigan, Stephen M. Ross School of Business

701 Tappan Street

Ann Arbor, MI MI 48109

United States

SCHOLARLY PAPERS

9

DOWNLOADS
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3,993

CITATIONS
Rank 18,837

SSRN RANKINGS

Top 18,837

in Total Papers Citations

36

Scholarly Papers (9)

1.

The Market Reaction to Roce and Roce Components

Number of pages: 53 Posted: 03 Feb 2005
Eli Amir and Itay Kama
Tel Aviv University and University of Michigan, Stephen M. Ross School of Business
Downloads 1,111 (18,392)

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Return on Equity, DuPont Decomposition, Market Reaction, Ratio Analysis

Camouflaged Indicators of Earnings Management

European Accounting Review, Forthcoming
Number of pages: 42 Posted: 31 Dec 2010 Last Revised: 15 Apr 2019
Itay Kama and Nahum D. Melumad
University of Michigan, Stephen M. Ross School of Business and Columbia Business School - Accounting, Business Law & Taxation
Downloads 764 (31,042)

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Earnings Management, Camouflaged Earnings Management, Cash Management, Sarbanes-Oxley Act

Camouflaged Indicators of Earnings Management

European Accounting Review, Forthcoming
Number of pages: 42 Posted: 28 May 2019
Itay Kama and Nahum D. Melumad
University of Michigan, Stephen M. Ross School of Business and Columbia Business School - Accounting, Business Law & Taxation
Downloads 40 (431,207)

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Earnings Management, Cash Management, Sarbanes-Oxley Act, Camouflaged Earnings Management

3.

Do Earnings Targets and Managerial Incentives Affect Sticky Costs?

Journal of Accounting Research, Forthcoming
Number of pages: 45 Posted: 19 Sep 2012
Itay Kama and Dan Weiss
University of Michigan, Stephen M. Ross School of Business and Tel Aviv University - Coller School of Management
Downloads 728 (33,624)

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sticky costs, cost structures, earnings targets, managerial incentives, adjustment costs

A Contextual Analysis of the Impact of Managerial Expectations on Asymmetric Cost Behavior

Review of Accounting Studies, Forthcoming
Number of pages: 44 Posted: 01 Nov 2015 Last Revised: 01 Apr 2019
Jason V. Chen, Itay Kama and Reuven Lehavy
University of Illinois at Chicago, University of Michigan, Stephen M. Ross School of Business and University of Michigan, Stephen M. Ross School of Business
Downloads 474 (58,252)
Citation 1

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cost asymmetry, cost stickiness, cost anti-stickiness, forward looking statements, managerial expectations, managerial decisions, adjustment costs, unused resources

A Contextual Analysis of the Impact of Managerial Expectations on Asymmetric Cost Behavior

Review of Accounting Studies, Forthcoming
Number of pages: 44 Posted: 18 Apr 2019
Jason V. Chen, Itay Kama and Reuven Lehavy
University of Illinois at Chicago, University of Michigan, Stephen M. Ross School of Business and University of Michigan, Stephen M. Ross School of Business
Downloads 42 (423,056)

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cost asymmetry, cost stickiness, cost anti-stickiness, forward-looking statements, managerial expectations, managerial decisions, adjustment costs, unused resources

5.

The Role of Disaggregated Accounting Data in Detecting and Suppressing Earnings Management

Number of pages: 55 Posted: 29 Apr 2008
Eli Amir, Eti Einhorn and Itay Kama
Tel Aviv University, Tel Aviv University and University of Michigan, Stephen M. Ross School of Business
Downloads 433 (65,774)

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Information asymmetry, Accounting, Financial reporting, Earnings management, Reporting bias, Disaggregated accounting data, Financial ratios

6.

Extracting Sustainable Earnings from Profit Margins

European Accounting Review, Forthcoming
Number of pages: 49 Posted: 24 Oct 2012
Eli Amir, Eti Einhorn and Itay Kama
Tel Aviv University, Tel Aviv University and University of Michigan, Stephen M. Ross School of Business
Downloads 205 (147,544)

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Earnings Quality, Sustainable Earnings, Profit Margins, Ratio Analysis, Earnings Persistence, Analysts Forecast

Conditional Persistence of Earnings Components and Accounting Anomalies

Journal of Business, Finance & Accounting, Forthcoming
Number of pages: 42 Posted: 07 Aug 2015
Eli Amir, Itay Kama and Shai Levi
Tel Aviv University, University of Michigan, Stephen M. Ross School of Business and Tel Aviv University
Downloads 193 (156,009)

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earnings components, persistence, post-earnings-announcement drift, accrual anomaly, forecast errors

Conditional Persistence of Earnings Components and Accounting Anomalies

Journal of Business Finance & Accounting, Vol. 42, Issue 7-8, pp. 801-825, 2015
Number of pages: 25 Posted: 22 Oct 2015
Eli Amir, Itay Kama and Shai Levi
Tel Aviv University, University of Michigan, Stephen M. Ross School of Business and Tel Aviv University
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earnings components, persistence, postā€earningsā€announcement drift, accrual anomaly, forecast errors

On the Market Reaction to Revenue and Earnings Surprises

Journal of Business Finance & Accounting, Vol. 36, Nos. 1-2, pp. 31-50, January/March 2009
Number of pages: 20 Posted: 27 Apr 2009
Itay Kama
University of Michigan, Stephen M. Ross School of Business
Downloads 3 (655,777)
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On the Market Reaction to Revenue and Earnings Surprises

Journal of Business Finance & Accounting, forthcoming.
Posted: 18 Nov 2008
Itay Kama
University of Michigan, Stephen M. Ross School of Business

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Earnings surprises, Revenue surprises, Contextual analysis, Information content, Post-earnings announcement drift, Financial statement analysis.

9.

Conditional Versus Unconditional Persistence of RNOA Components: Implications for Valuation

Review of Accounting Studies, Forthcoming
Posted: 20 Dec 2009 Last Revised: 11 Aug 2010
Eli Amir, Itay Kama and Joshua Livnat
Tel Aviv University, University of Michigan, Stephen M. Ross School of Business and New York University

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Persistence, DuPont Decomposition, Market Reaction, Financial Analysis, Ratios