Eli Amir

Tel Aviv University

Professor

312 Recanati Bldg.

69978 Tel Aviv

Israel

SCHOLARLY PAPERS

32

DOWNLOADS
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9,090

CITATIONS
Rank 17,012

SSRN RANKINGS

Top 17,012

in Total Papers Citations

41

Scholarly Papers (32)

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 2,823 (4,014)
Citation 3

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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 1,929 (7,606)

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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 University of Michigan, Stephen M. Ross School of Business
Downloads 1,111 (18,386)

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

4.

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 & Political Science (LSE) - Department of Economics, Tulane University, A.B. Freeman School of Business, Finance & Economics, Students and University of Exeter Business School
Downloads 718 (34,298)
Citation 3

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Fixed effects, Estimation methods, Simulations

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 626 (40,617)
Citation 1

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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

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

6.

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 (65,766)

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

7.

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 235 (129,375)

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

8.

Do Firms Underreport Information on Cyber-Attacks? Evidence from Capital Markets

Review of Accounting Studies, Forthcoming
Number of pages: 52 Posted: 12 Mar 2018 Last Revised: 22 Jun 2018
Eli Amir, Shai Levi and Tsafrir Livne
Tel Aviv University, Tel Aviv University and University of North Carolina (UNC) at Chapel Hill - Accounting Area
Downloads 211 (143,557)
Citation 3

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Cyber-attacks, data breaches, disclosure

9.

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 211 (143,557)
Citation 2

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R&D, capitalization

10.

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 (147,521)

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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 (155,994)

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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

12.

Estimating the Precision of Information on Earnings and Non-Earnings Announcement Days, and Its Relation with the Cost of Equity

European Accounting Review Forthcoming
Number of pages: 47 Posted: 11 Mar 2016 Last Revised: 12 Apr 2018
Eli Amir and Shai Levi
Tel Aviv University and Tel Aviv University
Downloads 173 (172,229)

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Precision; Cost of Capital; Earnings Announcements; Earnings Quality; Disclosure

13.

Insider Trading and Disclosure: The Case of Cyberattacks

Number of pages: 37 Posted: 16 Apr 2019
Eli Amir, Shai Levi and Tsafrir Livne
Tel Aviv University, Tel Aviv University and University of North Carolina (UNC) at Chapel Hill - Accounting Area
Downloads 91 (280,302)

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insider trading, disclosure, cyberattacks, data breaches

14.

Business Corruption and Economic Prosperity

Journal of Accounting, Auditing and Finance, Forthcoming
Number of pages: 33 Posted: 18 Jul 2017 Last Revised: 27 Aug 2017
Eli Amir, Shai Danziger and Shai Levi
Tel Aviv University, Coller School of Management and Tel Aviv University
Downloads 49 (389,704)

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Business corruption, economic prosperity, corruption perceptions, regulation

15.

The Deterrent Effect of Whistleblowing on Tax Collections

European Accounting Review, Forthcoming
Number of pages: 32 Posted: 05 Sep 2018
Eli Amir, Adi Lazar and Shai Levi
Tel Aviv University, Ariel University and Tel Aviv University
Downloads 47 (396,587)

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whistleblowing, tax evasion, deterrence

16.

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 (442,653)
Citation 2
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17.

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

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

18.

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

19.

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

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20.

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

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21.

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, College of Business Administration University of Illinois at Chicago and affiliation not provided to SSRN

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22.

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

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23.

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

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24.

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

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25.

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

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26.

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

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27.

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

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28.

Firm Valuation with Deferred Taxes: A Theoretical Framework

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

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29.

The Valuation of Deferred Taxes

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

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30.

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

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32.

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

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