Ilan Guttman

Leonard N. Stern School of Business, New York University

Professor of Accounting

44 West 4th Street

Suite 9-160

New York, NY NY 10012

United States

New York University - Stern Scholl of business

  • Leonard N. Stern School of Business, New York University

  • New York University - Stern Scholl of business

SCHOLARLY PAPERS

16

DOWNLOADS
Rank 8,840

SSRN RANKINGS

Top 8,840

in Total Papers Downloads

7,501

SSRN CITATIONS
Rank 6,128

SSRN RANKINGS

Top 6,128

in Total Papers Citations

96

CROSSREF CITATIONS

119

Scholarly Papers (16)

Actions:
Email selected abstracts
1.

Earnings Management and Earnings Quality: Theory and Evidence

The Accounting Review (Forthcoming)
Number of pages: 45 Posted: 31 Oct 2014 Last Revised: 18 Oct 2018
Anne Beyer, Ilan Guttman and Ivan Marinovic
Stanford University - Graduate School of Business, Leonard N. Stern School of Business, New York University and Graduate School of Business, Stanford University
Downloads 2,691 (6,920)
Citation 32

Abstract:

Loading...

Earnings Management, Dynamics, Structural Estimation

2.

Voluntary Disclosure, Manipulation and Real Effects

Journal of Accounting Research, Forthcoming, 2012
Number of pages: 42 Posted: 25 Jul 2010 Last Revised: 11 Apr 2012
Anne Beyer and Ilan Guttman
Stanford University - Graduate School of Business and Leonard N. Stern School of Business, New York University
Downloads 927 (35,407)
Citation 1

Abstract:

Loading...

Voluntary disclosure, earnings management, investment decisions, cost of capital

3.

The Timing of Analysts' Earnings Forecasts

The Accounting Review, Vol. 85, 2010
Number of pages: 48 Posted: 02 Jun 2005 Last Revised: 28 Dec 2009
Ilan Guttman
Leonard N. Stern School of Business, New York University
Downloads 691 (52,743)
Citation 13

Abstract:

Loading...

Financial Analysts, Analyst forecast, Timing, Clustering.

4.

Dividend Stickiness and Strategic Pooling

Review of Financial Studies, Vol. 23, 2010
Number of pages: 59 Posted: 13 Sep 2007 Last Revised: 26 Oct 2011
Ilan Guttman, Ohad Kadan and Eugene Kandel
Leonard N. Stern School of Business, New York University, Washington University in St. Louis - John M. Olin Business School and Hebrew University of Jerusalem - Department of Economics
Downloads 601 (63,099)
Citation 6

Abstract:

Loading...

5.

The Effect of Trading Volume on Analysts' Forecast Bias

Accounting Review, Vol. 86, No. 2, March 2011
Number of pages: 43 Posted: 28 Jun 2007 Last Revised: 23 Oct 2010
Anne Beyer and Ilan Guttman
Stanford University - Graduate School of Business and Leonard N. Stern School of Business, New York University
Downloads 542 (71,877)
Citation 4

Abstract:

Loading...

Analysts' forecasts, forecast bias, trading volume, trading commission

6.

Optimal Contracts with Performance Manipulation

Journal of Accounting Research, Forthcoming, Rock Center for Corporate Governance at Stanford University Working Paper No. 152
Number of pages: 41 Posted: 17 Apr 2012 Last Revised: 18 Jun 2014
Anne Beyer, Ilan Guttman and Ivan Marinovic
Stanford University - Graduate School of Business, Leonard N. Stern School of Business, New York University and Graduate School of Business, Stanford University
Downloads 432 (94,330)
Citation 7

Abstract:

Loading...

Compensation, Governance, Moral Hazard, Earnings Management

7.

A Rational Expectations Theory of Kinks in Financial Reporting

Accounting Review, Volume 81, 2006
Number of pages: 45 Posted: 08 Jun 2006 Last Revised: 29 Dec 2009
Ilan Guttman, Ohad Kadan and Eugene Kandel
Leonard N. Stern School of Business, New York University, Washington University in St. Louis - John M. Olin Business School and Hebrew University of Jerusalem - Department of Economics
Downloads 365 (114,452)
Citation 10

Abstract:

Loading...

Earnings management, financial reporting, discontinuities

8.

The Effect of Exogenous Information on Voluntary Disclosure and Market Quality

Journal of Financial Economics (JFE), Forthcoming
Number of pages: 41 Posted: 14 Aug 2018 Last Revised: 27 Oct 2019
Sivan Frenkel, Ilan Guttman, Ilan Kremer and Ilan Kremer
Tel Aviv University - Coller School of Management, Leonard N. Stern School of Business, New York University and University of WarwickHebrew University of Jerusalem
Downloads 326 (129,490)
Citation 11

Abstract:

Loading...

Information Disclosure, Voluntary Disclosure, Price Efficiency, Liquidity, Analysts

9.

Not Only What but Also When: A Theory of Dynamic Voluntary Disclosure

American Economic Review, 2014, vol. 104, issue 8, pages 2400-2420
Number of pages: 21 Posted: 14 Jun 2012 Last Revised: 22 Aug 2014
Ilan Guttman, Ilan Kremer, Ilan Kremer and Andrzej Skrzypacz
Leonard N. Stern School of Business, New York University, University of WarwickHebrew University of Jerusalem and Stanford University - Stanford Graduate School of Business
Downloads 200 (209,607)
Citation 20

Abstract:

Loading...

corporate disclosure, valuation, asset pricing, markets

10.

Sequential Reporting Bias

HKUST Business School Research Paper No. 2020-015
Number of pages: 56 Posted: 03 Feb 2021 Last Revised: 13 Jul 2021
Cyrus Aghamolla, Ilan Guttman and Evgeny Petrov
University of Minnesota - Twin Cities, Leonard N. Stern School of Business, New York University and HKUST
Downloads 162 (251,366)

Abstract:

Loading...

disclosure, information spillovers, reporting, manipulation, bias, clustering

11.

Debt Contracts in the Presence of Performance Manipulation

Review of Accounting Studies, Vol. 23, No. 3, 2018
Number of pages: 39 Posted: 24 Jan 2017 Last Revised: 18 Oct 2018
Ilan Guttman and Ivan Marinovic
Leonard N. Stern School of Business, New York University and Graduate School of Business, Stanford University
Downloads 150 (267,721)
Citation 4

Abstract:

Loading...

Asymmetric Information, Debt Contracts, Earnings Management

12.

Cancel Culture and Social Learning

Number of pages: 41 Posted: 29 Jan 2022 Last Revised: 22 Feb 2022
Ivan Marinovic, Davide Cianciaruso and Ilan Guttman
Graduate School of Business, Stanford University, HEC Paris - Accounting and Management Control Department and Leonard N. Stern School of Business, New York University
Downloads 148 (270,624)

Abstract:

Loading...

Cancel culture

13.

Strategic Timing of IPOs and Disclosure: A Dynamic Model of Multiple Firms

The Accounting Review, Vol. 96, No. 3, 2021, NYU Stern School of Business Research Paper Series
Number of pages: 59 Posted: 04 Dec 2020 Last Revised: 15 Jul 2021
Cyrus Aghamolla and Ilan Guttman
University of Minnesota - Twin Cities and Leonard N. Stern School of Business, New York University
Downloads 145 (275,165)
Citation 2

Abstract:

Loading...

Initial public offerings, information spillovers, investor sentiment, disclosure.

14.

Regression, Correlation, and the Time Interval: Additive-Multiplicative Framework

Management Science, Vol. 47, No. 8, pp. 1150-1159, August 2001
Number of pages: 10 Posted: 14 Jul 2007
Haim Levy, Ilan Guttman and Isabel Tkatch
Hebrew University of Jerusalem - Jerusalem School of Business Administration, Leonard N. Stern School of Business, New York University and Georgia State University - J. Mack Robinson College of Business
Downloads 97 (366,418)

Abstract:

Loading...

Correlation Coefficient, Regression Coefficient (Beta), Time Interval

15.

A Rational Expectations Theory of the Kink in Earnings Reports

Number of pages: 42 Posted: 01 Nov 2004
Ilan Guttman, Ohad Kadan and Eugene Kandel
Leonard N. Stern School of Business, New York University, Washington University in St. Louis - John M. Olin Business School and Hebrew University of Jerusalem - Department of Economics
Downloads 24 (664,685)
  • Add to Cart

Abstract:

Loading...

Managerial compensation, stock-based compensation, earnings reports, earnings management, analysts forecasts

16.

The Effect of Voluntary Disclosure on Investment Inefficiency

The Accounting Review
Posted: 03 Jan 2019 Last Revised: 11 Nov 2020
Ilan Guttman and Xiaojing Meng
Leonard N. Stern School of Business, New York University and New York University (NYU) - Department of Accounting

Abstract:

Loading...