Eli Amir

Tel Aviv University

Professor

312 Recanati Bldg.

69978 Tel Aviv

Israel

London Business School

Visiting Professor

Sussex Place

Regent's Park

London, London NW1 4SA

United Kingdom

SCHOLARLY PAPERS

28

DOWNLOADS
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Top 3,924

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8,170

CITATIONS
Rank 13,844

SSRN RANKINGS

Top 13,844

in Total Papers Citations

27

Scholarly Papers (28)

1.

What Value Analysts?

Number of pages: 41 Posted: 13 Jan 2000
Tel Aviv University, New York University - Stern School of Business and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 2,711 (3,101)
Citation 11

Abstract:

2.

Accounting for Human Capital When Labor Mobility is Restricted

London Business School Accounting Subject Area No. 002, Cass Business School Research Paper
Number of pages: 46 Posted: 25 Feb 2000
Eli Amir and Gilad Livne
Tel Aviv University and University of Exeter Business School
Downloads 1,840 (6,008)
Citation 1

Abstract:

3.

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 (15,173)

Abstract:

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

Auditor Independence and the Cost of Capital Before and after Sarbanes-Oxley: The Case of Newly Issued Public Debt

London Business School and Cass Business School Research Paper
Number of pages: 49 Posted: 18 Aug 2005 Last Revised: 12 Jul 2013
Eli Amir, Yanling Guan and Gilad Livne
Tel Aviv University, Hong Kong Baptist University (HKBU) - Department of Accountancy & Law and University of Exeter Business School
Downloads 612 (33,425)
Citation 2

Abstract:

Auditor Independence, Cost of Capital, Bond Rating, Yield Spread, Sarbanes-Oxley Act

Auditor Independence and the Cost of Capital Before and after Sarbanes-Oxley: The Case of Newly Issued Public Debt

European Accounting Review, Vol. 19, No. 4, pp. 633-664, 2010
Posted: 30 May 2011 Last Revised: 04 Jun 2011
Eli Amir, Yanling Guan and Gilad Livne
Tel Aviv University, Hong Kong Baptist University (HKBU) - Department of Accountancy & Law and University of Exeter Business School

Abstract:

Sarbanes-Oxley Act (SOX), Auditor Independence, Cost of Capital, Bond Rating, Yield Spread

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 - Faculty of Management and Tel Aviv University - The Leon Recanati Graduate School of Business Administration
Downloads 406 (54,372)

Abstract:

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

6.

Criminal Convictions and Risk Taking: Empirical Evidence from Sweden

Number of pages: 42 Posted: 19 Oct 2009 Last Revised: 21 Nov 2011
Tel Aviv University, University of Oulu - Department of Accounting and Finance and Stockholm School of Economics - Department of Accounting
Downloads 210 (108,938)

Abstract:

Criminal convictions, Earnings volatility, Profitability, Acquisitions, Directors, Executives, Accounting conservatism, Goodwill writeoffs

7.

Fixed-Effects in Empirical Accounting Research

Number of pages: 51 Posted: 23 Jul 2015 Last Revised: 06 Mar 2016
Tel Aviv University, London School of Economics, University of Melbourne and University of Exeter Business School
Downloads 198 (45,735)

Abstract:

Fixed effects, Estimation methods, Simulations

8.

The Association between the Uncertainty of Future Economic Benefits and Current R&D and Capital Expenditures: Industry and Intertemporal Analyses

Cass Business School Research Paper
Number of pages: 47 Posted: 14 Jul 2005
Eli Amir, Yanling Guan and Gilad Livne
Tel Aviv University, Hong Kong Baptist University (HKBU) - Department of Accountancy & Law and University of Exeter Business School
Downloads 187 (123,204)

Abstract:

R&D, capitalization

9.

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 (137,147)

Abstract:

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, Tel Aviv University - The Leon Recanati Graduate School of Business Administration and Tel Aviv University
Downloads 163 (149,200)

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

11.

The Association of R&D and Capital Expenditures with Subsequent Earnings Variability

Journal of Business Finance & Accounting, Vol. 34, Nos. 1-2, pp. 222-246, January/March 2007
Number of pages: 25 Posted: 01 Mar 2007
Eli Amir, Yanling Guan and Gilad Livne
Tel Aviv University, Hong Kong Baptist University (HKBU) - Department of Accountancy & Law and University of Exeter Business School
Downloads 35 (370,144)
Citation 13
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Abstract:

12.

The Quality of Earnings and Non-Earnings Information in Stock Returns, and Their Relative Effect on the Cost of Equity

Number of pages: 48 Posted: 11 Mar 2016 Last Revised: 17 Mar 2017
Eli Amir and Shai Levi
Tel Aviv University and Tel Aviv University
Downloads 0 (177,675)

Abstract:

Quality of earnings; precision of information in prices, disclosure, cost of equity

13.

Criminal Convictions and Risk Taking

Australian Journal of Management, Vol. 39, No. 4, 2014
Posted: 14 Nov 2014
Tel Aviv University, University of Oulu - Department of Accounting and Finance and Stockholm School of Economics - Department of Accounting

Abstract:

Accounting conservatism, corporate governance, criminal convictions, earnings volatility, goodwill writeoffs, risk

14.

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

15.

Accounting, Valuation and Duration of Football Player Contracts

Journal of Business Finance & Accounting, Vol. 32, No. 3-4, pp. 549-586, April/May 2005
Posted: 28 Apr 2005
Eli Amir and Gilad Livne
Tel Aviv University and University of Exeter Business School

Abstract:

16.

Do Financial Analysts Get Intangibles?

European Accounting Review, Vol. 12, No. 4, 2003
Posted: 10 Nov 2003
Tel Aviv University, New York University - Stern School of Business and University of Illinois at Urbana-Champaign - Department of Accountancy

Abstract:

17.

The Aggregation and Valuation of Deferred Taxes

Review of Accounting Studies, Vol. 6, No. 2/3, June/September 2001, pp. 275-297
Posted: 24 Jun 2002
Tel Aviv University, University of Illinois at Chicago - College of Business Administration and affiliation not provided to SSRN

Abstract:

18.

Value-Relevance and Timeliness of Financial Information Under Different Information Regimes

Posted: 21 Aug 2000
Eli Amir and Tomer Regev
Tel Aviv University and Columbia Business School

Abstract:

19.

Accounting Recognition and the Determinants of Pension Asset Allocation

Journal of Accounting, Auditing & Finance, Vol 14, No 3 (New Series), Summer 1999
Posted: 15 Nov 1999
Eli Amir and Shlomo Benartzi
Tel Aviv University and University of California at Los Angeles

Abstract:

20.

Analysts' Interpretation and Investors' Valuation of Tax Carryforwards

Contemporary Accounting Research, Spring 1999
Posted: 14 Oct 1998
Eli Amir and Theodore Sougiannis
Tel Aviv University and University of Illinois at Urbana-Champaign - Department of Accountancy

Abstract:

21.

The Effect of Accounting Aggregation on the Value-Relevance of Financial Disclosures: The Case of SFAS No. 106

THE ACCOUNTING REVIEW, Vol 71, No 4, October 1996
Posted: 19 Jun 1998
Eli Amir
Tel Aviv University

Abstract:

22.

Firms' Choice of Estimation Parameters: Empirical Evidence from SFAS 106

J. OF ACCOUNTING, AUDITING AND FINANCE, Vol 11, No 3, Summer 1996
Posted: 13 Jun 1998
Eli Amir and Elizabeth A. Gordon
Tel Aviv University and Temple University - Department of Accounting

Abstract:

23.

The Expected Rate of Return on Pension Funds and Asset Allocation as Predictors of Portfolio Performance

The Accounting Review, Vol 73, No 2, April 1998
Posted: 20 Apr 1998
Eli Amir and Shlomo Benartzi
Tel Aviv University and University of California at Los Angeles

Abstract:

24.

Firm Valuation with Deferred Taxes: A Theoretical Framework

Posted: 04 Aug 1997
Tel Aviv University, University of Illinois at Chicago - College of Business Administration and affiliation not provided to SSRN

Abstract:

25.

The Valuation of Deferred Taxes

Contemporary Accounting Research, Vol. 14, No. 4, Winter 1997
Posted: 25 Jun 1997
University of Illinois at Chicago - College of Business Administration, Tel Aviv University and affiliation not provided to SSRN

Abstract:

26.

Economic Consequences of Alternative Adoption Rules for New Accounting Standards

CONTEMPORARY ACCOUNTING RESEARCH, Vol 14, No 3, 1997
Posted: 19 Mar 1997
Eli Amir and Amir Ziv
Tel Aviv University and Columbia Business School

Abstract:

Abstract:

28.

Value-Relevance of Nonfinancial Information: The Wireless Communications Industry

Posted: 19 Jun 1995
Eli Amir and Baruch Lev
Tel Aviv University and New York University - Stern School of Business

Abstract: