Itay Kama

Tel Aviv University - The Leon Recanati Graduate School of Business Administration

Israel

SCHOLARLY PAPERS

9

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CITATIONS
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SSRN RANKINGS

Top 24,165

in Total Papers Citations

11

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 Tel Aviv University - The Leon Recanati Graduate School of Business Administration
Downloads 1,038 (15,563)

Abstract:

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

2.

Camouflaged Earnings Management

Number of pages: 49 Posted: 31 Dec 2010 Last Revised: 27 Apr 2012
Itay Kama and Nahum D. Melumad
Tel Aviv University - The Leon Recanati Graduate School of Business Administration and Columbia Business School - Accounting, Business Law & Taxation
Downloads 683 (27,774)

Abstract:

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

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
Tel Aviv University - The Leon Recanati Graduate School of Business Administration and Tel Aviv University - Faculty of Management
Downloads 546 (31,219)
Citation 4

Abstract:

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

4.

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 - Faculty of Management and Tel Aviv University - The Leon Recanati Graduate School of Business Administration
Downloads 406 (55,356)

Abstract:

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

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, Tel Aviv University - The Leon Recanati Graduate School of Business Administration and Tel Aviv University
Downloads 173 (145,412)

Abstract:

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, Tel Aviv University - The Leon Recanati Graduate School of Business Administration and Tel Aviv University
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Abstract:

earnings components, persistence, postā€earningsā€announcement drift, accrual anomaly, forecast errors

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 - Faculty of Management and Tel Aviv University - The Leon Recanati Graduate School of Business Administration
Downloads 163 (139,727)

Abstract:

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

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
Tel Aviv University - The Leon Recanati Graduate School of Business Administration
Downloads 3 (559,721)
Citation 6
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Abstract:

On the Market Reaction to Revenue and Earnings Surprises

Journal of Business Finance & Accounting, forthcoming.
Posted: 18 Nov 2008
Itay Kama
Tel Aviv University - The Leon Recanati Graduate School of Business Administration

Abstract:

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

8.

The Tone of Management Forward Looking Statements and Asymmetric Cost Behavior

Ross School of Business Paper No. 1292
Number of pages: 39 Posted: 01 Nov 2015 Last Revised: 06 Apr 2017
Jason V. Chen, Itay Kama and Reuven Lehavy
University of Illinois at Chicago, Tel Aviv University - The Leon Recanati Graduate School of Business Administration and University of Michigan, Stephen M. Ross School of Business
Downloads 0 (69,980)

Abstract:

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

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, Tel Aviv University - The Leon Recanati Graduate School of Business Administration and New York University

Abstract:

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