Eli Amir

Tel Aviv University

Professor

312 Recanati Bldg.

69978 Tel Aviv

Israel

SCHOLARLY PAPERS

32

DOWNLOADS
Rank 7,295

SSRN RANKINGS

Top 7,295

in Total Papers Downloads

11,516

SSRN CITATIONS
Rank 18,134

SSRN RANKINGS

Top 18,134

in Total Papers Citations

64

CROSSREF CITATIONS

13

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 2,939 (8,428)
Citation 13

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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 Queen Mary University of London - School of Business and Management
Downloads 2,031 (15,081)
Citation 2

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3.

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 New Mexico - Robert O. Anderson Schools of Management and Queen Mary University of London - School of Business and Management
Downloads 1,593 (22,041)
Citation 7

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Fixed effects, Estimation methods, Simulations

4.

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 1,410 (26,525)
Citation 1

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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 Queen Mary University of London - School of Business and Management
Downloads 663 (74,604)
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 Queen Mary University of London - School of Business and Management

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

6.

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 511 (104,668)
Citation 53

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Cyber-attacks, data breaches, disclosure

7.

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 477 (113,700)

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

8.

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 Economics, Accounting and Finance and Stockholm School of Economics - Department of Accounting
Downloads 290 (197,640)
Citation 3

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

9.

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 282 (203,351)

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insider trading, disclosure, cyberattacks, data breaches

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 264 (217,324)
Citation 1

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

11.

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 Queen Mary University of London - School of Business and Management
Downloads 259 (221,522)
Citation 2

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R&D, capitalization

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 218 (261,587)

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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 209 (272,109)
Citation 1

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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 119 (435,226)
Citation 1

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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 88 (535,641)

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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 85 (547,124)

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Business corruption, economic prosperity, corruption perceptions, regulation

17.

Are Family Firms More Audit-Risky? Analyzing Audit Fees, Hours and Rates

Number of pages: 39 Posted: 28 Apr 2023
Bar-Ilan University - Graduate School of Business Administration, Tel Aviv University and The Department of Management and Economics, The Open University of Israel
Downloads 78 (575,872)

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Family Firms, Audit Risk, Audit Hours, Audit Rate, Internal Control.

18.

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 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

19.

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

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

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

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

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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