Eli Amir

Tel Aviv University

Professor

312 Recanati Bldg.

69978 Tel Aviv

Israel

  • Tel Aviv University

    • Email
    • Tel: +972 3 640-8510
    • Fax: +972 3 640-7738
SCHOLARLY PAPERS

31

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Top 23,047

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28

CROSSREF CITATIONS

14

Scholarly Papers (31)

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1.

What Value Analysts?

Number of pages: 41 Posted: 13 Jan 2000
Eli Amir, Baruch Lev and Theodore Sougiannis
Tel Aviv University, New York University - Stern School of Business and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 2,915 (6,889)
Citation 14

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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 2,003 (12,508)
Citation 1

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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 1,315 (23,790)
Citation 1

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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
Eli Amir, Jose M. Carabias, Jonathan Jona and Gilad Livne
Tel Aviv University, London School of Economics & Political Science (LSE) - London School of Economics, University of New Mexico - Robert O. Anderson Schools of Management and University of Exeter Business School
Downloads 1,305 (24,074)
Citation 7

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Fixed effects, Estimation methods, Simulations

5.

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

Downloads 649 (63,511)

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 649 (62,682)
Citation 2

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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 460 (97,318)

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

7.

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 Tel Aviv University - Coller School of Management
Downloads 400 (114,576)
Citation 18

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Cyber-attacks, data breaches, disclosure

8.

Criminal Convictions and Risk Taking: Empirical Evidence from Sweden

Number of pages: 42 Posted: 19 Oct 2009 Last Revised: 21 Nov 2011
Eli Amir, Juha-Pekka Kallunki and Henrik Nilsson
Tel Aviv University, University of Oulu - Department of Economics, Accounting and Finance and Stockholm School of Economics - Department of Accounting
Downloads 260 (181,556)

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

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 and University of Michigan, Stephen M. Ross School of Business
Downloads 243 (194,006)

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

10.

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 237 (198,769)
Citation 2

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R&D, capitalization

11.

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 Tel Aviv University - Coller School of Management
Downloads 221 (212,535)

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insider trading, disclosure, cyberattacks, data breaches

12.

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 207 (225,996)

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

13.

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 196 (237,325)

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

14.

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 105 (388,879)

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whistleblowing, tax evasion, deterrence

15.

The Differential Informativeness of Positive and Negative Stock Returns

Journal of Accounting, Auditing and Finance, forthcoming
Number of pages: 38 Posted: 13 Jan 2020 Last Revised: 26 May 2020
Eli Amir, Shai Levi and Roy Zuckerman
Tel Aviv University, Tel Aviv University and Tel Aviv University
Downloads 75 (479,260)

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Return reversals, disclosure, Regulation Fair Disclosure, information precision, information asymmetry

16.

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, Tel-Aviv University and Tel Aviv University
Downloads 72 (490,065)

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Business corruption, economic prosperity, corruption perceptions, regulation

17.

Criminal Convictions and Risk Taking

Australian Journal of Management, Vol. 39, No. 4, 2014
Posted: 14 Nov 2014
Eli Amir, Juha-Pekka Kallunki and Henrik Nilsson
Tel Aviv University, University of Oulu - Department of Economics, 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.

Do Financial Analysts Get Intangibles?

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

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20.

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
Eli Amir, Michael Kirschenheiter and Kristen Willard
Tel Aviv University, College of Business Administration University of Illinois at Chicago and affiliation not provided to SSRN

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21.

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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22.

Accounting Recognition and the Determinants of Pension Asset Allocation

Posted: 15 Nov 1999
Eli Amir and Shlomo Benartzi
Tel Aviv University and University of California at Los Angeles

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23.

Analysts' Interpretation and Investors' Valuation of Tax Carryforwards

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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24.

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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25.

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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26.

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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27.

Firm Valuation with Deferred Taxes: A Theoretical Framework

Posted: 04 Aug 1997
Eli Amir, Michael Kirschenheiter and Kristen Willard
Tel Aviv University, College of Business Administration University of Illinois at Chicago and affiliation not provided to SSRN

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28.

The Valuation of Deferred Taxes

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

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29.

Economic Consequences of Alternative Adoption Rules for New Accounting Standards

Posted: 19 Mar 1997
Eli Amir and Amir Ziv
Tel Aviv University and Columbia Business School

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31.

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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