Baruch Lev

New York University - Stern School of Business

Philip Bardes Professor of Accounting and Finance

40 West 4th Street, Suite 400

New York, NY 10012

United States

http://www.baruch-lev.com

  • New York University - Stern School of Business

    • Email
    • Tel: 212-998-0028
    • Fax: 212-995-4001
SCHOLARLY PAPERS

50

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423

CROSSREF CITATIONS

640

Scholarly Papers (50)

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1.

Explaining the Recent Failure of Value Investing

NYU Stern School of Business
Number of pages: 29 Posted: 28 Aug 2019 Last Revised: 31 Mar 2020
Baruch Lev and Anup Srivastava
New York University - Stern School of Business and University of Calgary - Haskayne School of Business
Downloads 9,612 (643)
Citation 15

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Value investing, Growth investing, Hedged portfolio, Intangibles, R&D, Market to book ratio, Credit crisis

2.

Remarks on the Measurement, Valuation, and Reporting of Intangible Assets

Downloads 5,141 ( 1,906)
Citation 12

Remarks on the Measurement, Valuation, and Reporting of Intangible Assets

Economic Policy Review, Vol. 9, No. 3, September 2003
Number of pages: 6 Posted: 25 Aug 2005
Baruch Lev
New York University - Stern School of Business
Downloads 3,008 (4,786)

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accounting, intangibles, intangible assets, investment

Remarks on the Measurement, Valuation, and Reporting of Intangible Assets

NYU Working Paper No. 2451/27468
Number of pages: 6 Posted: 08 Oct 2008
Baruch Lev
New York University - Stern School of Business
Downloads 2,133 (8,396)

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accounting, intangibles, intangible assets, investment

3.

ESG Didn’t Immunize Stocks During the COVID-19 Crisis, But Investments in Intangible Assets Did

Journal of Business Finance & Accounting, 48, 433-462. Open Access: http://dx.doi.org/10.1111/jbfa.12523
Number of pages: 46 Posted: 18 Aug 2020 Last Revised: 20 Apr 2021
Elizabeth Demers, Jurian Hendrikse, Philip Joos and Baruch Lev
University of Waterloo, Tilburg University, Tilburg University and New York University - Stern School of Business
Downloads 3,570 (3,587)
Citation 6

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ESG, COVID-19, CSR, Corporate Social Responsibility, Share Price Resilience, Crisis, Intangibles, Market Crash

4.

Is Doing Good Good for You? How Corporate Charitable Contributions Enhance Revenue Growth

Number of pages: 40 Posted: 27 Jul 2006 Last Revised: 26 Jan 2009
Baruch Lev, Christine Petrovits and Suresh Radhakrishnan
New York University - Stern School of Business, College of William and Mary - Mason School of Business and JSOM, University of Texas at Dallas
Downloads 3,342 (4,050)
Citation 34

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corporate philanthropy, revenue growth, customer satisfaction, social responsibility, causality tests

5.

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 2,870 (5,277)
Citation 10

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6.

A Rude Awakening: Internet Shakeout in 2000

Downloads 2,657 ( 5,991)
Citation 59

A Rude Awakening: Internet Shakeout in 2000

EFA 0660; EFMA 2000 Athens Meetings; Simon Business School Working Paper No. FR 00-13
Number of pages: 45 Posted: 21 Nov 2000
Elizabeth Demers and Baruch Lev
University of Waterloo and New York University - Stern School of Business
Downloads 2,515 (6,444)
Citation 64

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Internet, valuation, cash burn, web traffic, intangibles, knowledge assets

A Rude Awakening: Internet Shakeout in 2000

NYU Working Paper No. 2451/27462
Number of pages: 45 Posted: 08 Oct 2008
Elizabeth Demers and Baruch Lev
University of Waterloo and New York University - Stern School of Business
Downloads 142 (250,467)
Citation 1

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7.

The Value-Relevance of Intangibles: The Case of Software Capitalization

Number of pages: 43 Posted: 20 Jan 1999
David Aboody and Baruch Lev
University of California, Los Angeles (UCLA) - Accounting Area and New York University - Stern School of Business
Downloads 2,644 (6,038)
Citation 28

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8.

The Persistence of the Accruals Anomaly

Downloads 2,317 ( 7,462)
Citation 43

The Persistence of the Accruals Anomaly

Number of pages: 37 Posted: 15 May 2004
Baruch Lev and Doron Nissim
New York University - Stern School of Business and Columbia University - Columbia Business School
Downloads 2,078 (8,748)
Citation 5

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The Persistence of the Accruals Anomaly

NYU Working Paper No. 2451/27466
Number of pages: 37 Posted: 08 Oct 2008
Baruch Lev and Doron Nissim
New York University - Stern School of Business and Columbia University - Columbia Business School
Downloads 239 (156,818)
Citation 4

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9.

Markets in Intangibles: Patent Licensing

Downloads 2,286 ( 7,656)
Citation 5

Markets in Intangibles: Patent Licensing

Number of pages: 33 Posted: 29 Jul 2001
Feng Gu and Baruch Lev
State University of New York at Buffalo and New York University - Stern School of Business
Downloads 2,021 (9,186)
Citation 8

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Patent licensing; Royalty; Intangibles

Markets in Intangibles: Patent Licensing

NYU Working Paper No. 2451/27465
Number of pages: 33 Posted: 08 Oct 2008
Feng Gu and Baruch Lev
State University of New York at Buffalo and New York University - Stern School of Business
Downloads 265 (141,549)

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patent licensing, royalty, intangibles

10.

The Usefulness of Accounting Estimates for Predicting Cash Flows and Earnings

Downloads 2,062 ( 9,050)
Citation 12

The Usefulness of Accounting Estimates for Predicting Cash Flows and Earnings

Number of pages: 64 Posted: 06 May 2005 Last Revised: 02 Feb 2009
Siyi Li, Baruch Lev and Theodore Sougiannis
California State University, Fullerton - Department of Accounting, New York University - Stern School of Business and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 1,623 (13,057)
Citation 12

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Accounting Estimates: Pervasive, Yet of Questionable Usefulness

NYU Working Paper No. 2451/27469
Number of pages: 52 Posted: 08 Oct 2008
Baruch Lev, Siyi Li and Theodore Sougiannis
New York University - Stern School of Business, California State University, Fullerton - Department of Accounting and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 439 (80,629)

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11.

Quantifying Managerial Ability: A New Measure and Validity Tests

Downloads 2,061 ( 9,056)
Citation 76

Quantifying Managerial Ability: A New Measure and Validity Tests

Management Science, Forthcoming, AAA 2009 Financial Accounting and Reporting Section (FARS) Paper, AAA 2009 Management Accounting Section (MAS) Meeting Paper
Number of pages: 33 Posted: 11 Sep 2008 Last Revised: 13 Nov 2011
Peter R. Demerjian, Baruch Lev and Sarah E. McVay
University of Illinois at Chicago, New York University - Stern School of Business and University of Washington
Downloads 2,061 (8,874)
Citation 79

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Managerial ability, data envelopment analysis

Quantifying Managerial Ability: A New Measure and Validity Tests

Management Science, Forthcoming
Posted: 01 Nov 2011
Peter R. Demerjian, Baruch Lev and Sarah E. McVay
University of Illinois at Chicago, New York University - Stern School of Business and University of Washington

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Managerial Ability, Managerial Talent, Managerial Efficiency

12.

Managerial Ability and Earnings Quality

Accounting Review, Forthcoming
Number of pages: 51 Posted: 28 Jul 2010 Last Revised: 12 Dec 2012
Peter R. Demerjian, Melissa F. Lewis-Western, Baruch Lev and Sarah E. McVay
University of Illinois at Chicago, Brigham Young University - Marriott School of Business, New York University - Stern School of Business and University of Washington
Downloads 1,999 (9,529)
Citation 53

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Managerial ability, managerial efficiency, earnings quality, accruals quality

13.

Intangibles

Number of pages: 51 Posted: 14 Aug 2018
Baruch Lev
New York University - Stern School of Business
Downloads 1,709 (12,257)
Citation 4

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Intangibles, financial reports, accounting policies, technology, research agenda

14.

The Valuation of Biotech Ipos

Downloads 1,458 ( 15,764)
Citation 18

The Valuation of Biotech Ipos

Number of pages: 57 Posted: 04 Feb 2005
Re-Jin Guo, Baruch Lev and Nan Zhou
University of Illinois at Chicago - Department of Finance, New York University - Stern School of Business and University of Cincinnati - Lindner College of Business
Downloads 1,232 (19,979)
Citation 2

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Valuation, Biotech IPOs, Non-Financial information

The Valuation of Biotech IPOs

NYU Working Paper No. 2451/27471, UIC College of Business Administration Research Paper No. 08-04
Number of pages: 58 Posted: 08 Oct 2008 Last Revised: 06 Nov 2012
Re-Jin Guo, Baruch Lev and Nan Zhou
University of Illinois at Chicago - Department of Finance, New York University - Stern School of Business and University of Cincinnati - Lindner College of Business
Downloads 226 (165,694)
Citation 3

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Valuation, Biotech IPOs, Non-Financial information

The Valuation of Biotech Ipos

Journal of Accounting, Auditing and Finance, Vol. 20, No. 4, pp. 423-459, Fall 2005
Posted: 24 Aug 2005
Re-Jin Guo, Baruch Lev and Nan Zhou
University of Illinois at Chicago - Department of Finance, New York University - Stern School of Business and University of Cincinnati - Lindner College of Business

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Valuation, Biotech IPOs, Non-Financial information

15.

To Guide Or Not to Guide? Causes and Consequences of Stopping Quarterly Earnings Guidance

Contemporary Accounting Research, 2010, Vol. 27 (1): 143-185
Number of pages: 51 Posted: 12 Jan 2006 Last Revised: 24 Mar 2019
Joel F. Houston, Baruch Lev and Jenny Wu Tucker
University of Florida - Department of Finance, Insurance and Real Estate, New York University - Stern School of Business and University of Florida - Warrington College of Business Administration
Downloads 1,379 (17,212)
Citation 38

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earnings guidance, voluntary disclosure, analyst following, managerial myopia

16.

R&D Reporting Biases and Their Consequences

Downloads 1,154 ( 22,442)
Citation 52

R&D Reporting Biases and Their Consequences

Number of pages: 60 Posted: 20 Aug 2004
Baruch Lev, Bharat Sarath and Theodore Sougiannis
New York University - Stern School of Business, Rutgers, The State University of New Jersey - Accounting and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 931 (30,153)
Citation 7

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R&D Accounting, Reporting Biases, Market Valuation, Mispricing

R&D Reporting Biases and Their Consequences

NYU Working Paper No. 2451/27470
Number of pages: 60 Posted: 08 Oct 2008
Baruch Lev, Bharat Sarath and Theodore Sougiannis
New York University - Stern School of Business, Rutgers, The State University of New Jersey - Accounting and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 223 (167,814)
Citation 7

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R&D Reporting Biases and their Consequences

Contemporary Accounting Research, Vol. 22, No. 4, Winter 2005
Posted: 01 Sep 2005
Baruch Lev, Bharat Sarath and Theodore Sougiannis
New York University - Stern School of Business, Rutgers, The State University of New Jersey - Accounting and University of Illinois at Urbana-Champaign - Department of Accountancy

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R&D Accounting, Reporting Biases, Market Valuation, Mispricing

17.

Changes in Institutional Ownership and Subsequent Earnings Announcement Abnormal Returns

Downloads 1,131 ( 23,124)
Citation 47

Changes in Institutional Ownership and Subsequent Earnings Announcement Abnormal Returns

Number of pages: 44 Posted: 25 Jun 2002
Ashiq Ali, Cindy Durtschi, Baruch Lev and Mark A. Trombley
University of Texas at Dallas - Naveen Jindal School of Management, DePaul University - School of Accountancy and MIS, New York University - Stern School of Business and University of Arizona - Eller College of Management
Downloads 939 (29,787)

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institutional ownership, informed trading, correlated information

Changes in Institutional Ownership and Subsequent Earnings Announcement Abnormal Returns

NYU Working Paper No. 2451/27467
Number of pages: 44 Posted: 08 Oct 2008
Ashiq Ali, Cindy Durtschi, Baruch Lev and Mark A. Trombley
University of Texas at Dallas - Naveen Jindal School of Management, DePaul University - School of Accountancy and MIS, New York University - Stern School of Business and University of Arizona - Eller College of Management
Downloads 192 (193,232)
Citation 1

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institutional ownership, informed trading, correlated information

Changes in Institutional Ownership and Subsequent Earnings Announcement Abnormal Returns

Journal of Accounting, Auditing and Finance, Vol. 19, Summer 2004
Posted: 01 May 2006
Ashiq Ali, Cindy Durtschi, Baruch Lev and Mark A. Trombley
University of Texas at Dallas - Naveen Jindal School of Management, DePaul University - School of Accountancy and MIS, New York University - Stern School of Business and University of Arizona - Eller College of Management

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institutional ownership, informed trading, correlated information

18.

Machine Learning Improves Accounting Estimates: Evidence from Insurance Payments

Number of pages: 50 Posted: 12 Oct 2018 Last Revised: 05 May 2020
Kexing Ding, Baruch Lev, Xuan Peng, Ting Sun and Miklos A. Vasarhelyi
affiliation not provided to SSRNSouthwestern University of Finance and Economics (SWUFE) - School of Accountancy, New York University - Stern School of Business, Southwestern University of Finance and Economics (SWUFE), The College of New Jersey and Rutgers Business School
Downloads 1,040 (26,115)
Citation 6

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machine learning, accounting estimates

19.

Overpriced Shares, Ill-Advised Acquisitions, and Goodwill Impairment

Number of pages: 71 Posted: 12 May 2008 Last Revised: 08 Sep 2008
Feng Gu and Baruch Lev
State University of New York at Buffalo and New York University - Stern School of Business
Downloads 1,021 (26,825)
Citation 25

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20.

Explaining the Short- and Long-Term IPO Anomalies in the Us by R&D

Downloads 838 ( 35,418)
Citation 24

Explaining the Short- and Long-Term IPO Anomalies in the Us by R&D

Number of pages: 47 Posted: 01 Sep 2005
Re-Jin Guo, Baruch Lev and Charles Shi
University of Illinois at Chicago - Department of Finance, New York University - Stern School of Business and NUS Business School, National University of Singapore
Downloads 658 (48,476)

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R&D, IPO's performance, information asymmetry, investor optimism

Explaining the Short- and Long-Term IPO Anomalies in the US by R&D

NYU Working Paper No. 2451/27474, UIC College of Business Administration Research Paper No. 08-02
Number of pages: 48 Posted: 08 Oct 2008 Last Revised: 02 Dec 2008
Re-Jin Guo, Baruch Lev and Charles Shi
University of Illinois at Chicago - Department of Finance, New York University - Stern School of Business and NUS Business School, National University of Singapore
Downloads 165 (220,790)
Citation 4

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R&D, IPO's performance, information asymmetry, investor optimism

Explaining the Short and Long-Term IPO Anomalies in the Us by R&D

Journal of Business Finance & Accounting, Vol. 33, No. 3-4, pp. 550-579, April 2006
Number of pages: 30 Posted: 25 May 2006
Re-Jin Guo, Baruch Lev and Charles Shi
University of Illinois at Chicago - Department of Finance, New York University - Stern School of Business and NUS Business School, National University of Singapore
Downloads 15 (687,219)
Citation 7
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21.

All Losses Are Not Alike: Real versus Accounting-Driven Reported Losses

Number of pages: 59 Posted: 19 May 2021 Last Revised: 27 May 2021
Feng Gu, Baruch Lev and Chenqi Zhu
State University of New York at Buffalo, New York University - Stern School of Business and University of California, Irvine - Paul Merage School of Business
Downloads 746 (41,612)

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Earnings, Losses, Intangibles

22.

The Stock Market Valuation of R&D Leaders

NYU Working Paper No. 2451/27475
Number of pages: 54 Posted: 08 Oct 2008
Baruch Lev, Suresh Radhakrishnan and Mustafa Ciftci
New York University - Stern School of Business, JSOM, University of Texas at Dallas and American University of Sharjah - School of Business and Management
Downloads 707 (44,648)

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23.

Unintended Consequence: Fair Value Accounting Informs on Liquidity Risk

Number of pages: 61 Posted: 02 Sep 2009
Baruch Lev and Nan Zhou
New York University - Stern School of Business and University of Cincinnati - Lindner College of Business
Downloads 696 (45,612)
Citation 12

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Fair value accounting, Economic Crisis, SFAS 157

24.

Causes and Consequences of Disaggregating Earnings Guidance

Journal of Business, Finance and Accounting, 2013, Vol. 40 (1)&(2): 26-54
Number of pages: 49 Posted: 13 Sep 2007 Last Revised: 24 Mar 2019
Benjamin Lansford, Baruch Lev and Jenny Wu Tucker
Pennsylvania State University, New York University - Stern School of Business and University of Florida - Warrington College of Business Administration
Downloads 692 (45,961)
Citation 5

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management earnings forecast, earnings guidance, disaggregated earnings, voluntary disclosure

25.

Is R&D Mispriced or Properly Risk-Adjusted?

Number of pages: 40 Posted: 03 May 2006 Last Revised: 29 Sep 2008
Mustafa Ciftci, Baruch Lev and Suresh Radhakrishnan
American University of Sharjah - School of Business and Management, New York University - Stern School of Business and JSOM, University of Texas at Dallas
Downloads 660 (48,920)
Citation 3

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R&D Valuation, Innovation Strategy, R&D mispricing, R&D risk

26.

Sustainability Matters: Why and How Corporate Boards Should Become Involved

The Conference Board Research Report No. R-1481-11-RR
Number of pages: 92 Posted: 04 Apr 2012
David Vidal, Archie B Carroll, Kareem M. Shabana, Janet E. Kerr, Matteo Tonello, John Peloza, Jingzhi Shang, Katherine N. Lemon, John Roberts, Priya Raghubir, Russell S. Winer, Shuili Du, C. Bhattacharya, Sankar Sen, Baruch Lev, Christine Petrovits and Suresh Radhakrishnan
affiliation not provided to SSRN, University of Georgia, Central Connecticut State University - Management & Organization, Independent, The Conference Board, Inc., Simon Fraser University (SFU), affiliation not provided to SSRN, Boston College - Department of Marketing, affiliation not provided to SSRN, University of California, Berkeley - Marketing Group, New York University (NYU) - Department of Marketing, Simmons College, Boston University, City University of New York (CUNY) - Allen G. Aaronson Department of Marketing & International Business, New York University - Stern School of Business, College of William and Mary - Mason School of Business and JSOM, University of Texas at Dallas
Downloads 625 (52,595)

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Corporate Social Responsibility, corporate governance, sustainability, board of directors

27.

Customer Franchise — A Hidden, Yet Crucial Asset

Contemporary Accounting Research, Forthcoming
Number of pages: 43 Posted: 25 Jan 2010 Last Revised: 20 Jul 2014
Massimiliano Bonacchi, Kalin S. Kolev and Baruch Lev
Free University of Bolzano - Faculty of Economics and Management, City University of New York (CUNY) - Stan Ross Department of Accountancy and New York University - Stern School of Business
Downloads 572 (58,761)
Citation 2

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Customer Equity, Intangibles, Nonfinancial Information, Forecasting Earnings, Subscription-Based Business Model

28.

Oh What a Beautiful Morning! Diurnal Influences on Executives and Analysts: Evidence from Conference Calls

Management Science, Vol. 64, No. 12, pp. 5899-5924
Number of pages: 56 Posted: 09 Dec 2012 Last Revised: 05 Feb 2019
Jing Chen, Elizabeth Demers and Baruch Lev
Stevens Institute of Technology - School of Business, University of Waterloo and New York University - Stern School of Business
Downloads 533 (64,188)
Citation 10

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conference calls, textual analysis, management communication, investor relations, circadian rhythms, diurnal variations, abnormal returns, behavioral economics

29.

Fundamental Analysis of Detailed Financial Data: A Machine Learning Approach

Number of pages: 77 Posted: 03 Feb 2021 Last Revised: 21 Apr 2021
Xi Chen, Yang Ha Cho, Yiwei Dou and Baruch Lev
New York University (NYU) - Leonard N. Stern School of Business, New York University (NYU) - Department of Accounting, New York University (NYU) - Department of Accounting and New York University - Stern School of Business
Downloads 475 (74,226)
Citation 8

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Fundamental Analysis, Detailed Financial Data, XBRL, Machine Learning

30.

The Deteriorating Usefulness of Financial Report Information and How to Reverse It

Number of pages: 50 Posted: 05 Dec 2017
Baruch Lev
New York University - Stern School of Business
Downloads 372 (98,582)
Citation 8

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Relevance and usefulness of financial report information

31.

R&D Volatility Drivers

FIRN Research Paper No. 2763369
Number of pages: 46 Posted: 12 Apr 2016
Baruch Lev, Suresh Radhakrishnan and Jamie Tong
New York University - Stern School of Business, JSOM, University of Texas at Dallas and The University of Western Australia
Downloads 368 (99,854)
Citation 1

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R&D; product uncertainty; process-cost uncertainty; technological disruption uncertainty

32.

Patent Disclosure and Price Discovery

Number of pages: 53 Posted: 04 Nov 2018 Last Revised: 07 Nov 2018
Deepak Hegde, Baruch Lev and Chenqi Zhu
New York University (NYU) - Leonard N. Stern School of Business, New York University - Stern School of Business and University of California, Irvine - Paul Merage School of Business
Downloads 341 (108,787)
Citation 6

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33.

Investor Sentiments, Ill-Advised Acquisitions and Goodwill Impairment

NYU Working Paper No. 2451/27476
Number of pages: 56 Posted: 08 Oct 2008
Feng Gu and Baruch Lev
State University of New York at Buffalo and New York University - Stern School of Business
Downloads 340 (109,165)

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34.

SFAS 142, Conditional Conservatism, and Acquisition Profitability and Risk

Number of pages: 50 Posted: 25 Nov 2015
Matthew C. Cedergren, Baruch Lev and Paul Zarowin
Santa Clara University, New York University - Stern School of Business and New York University (NYU) - Department of Accounting
Downloads 327 (113,944)
Citation 6

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Conditional conservatism, goodwill, SFAS 142, acquisition profitability

35.

Is Doing Good Good for You? Yes, Charitable Contributions Enhance Revenue Growth

Downloads 311 (120,229)
Citation 1

Is Doing Good Good for You? Yes, Charitable Contributions Enhance Revenue Growth

NYU Working Paper No. CHRISTINE PETROVITS-01
Number of pages: 36 Posted: 16 Nov 2008
Baruch Lev
New York University - Stern School of Business
Downloads 176 (208,746)
Citation 1

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Is Doing Good Good for You? Yes, Charitable Contributions Enhance Revenue Growth

NYU Working Paper No. BARUCH LEV-04
Number of pages: 36 Posted: 16 Nov 2008
Baruch Lev and Christine Petrovits
New York University - Stern School of Business and College of William and Mary - Mason School of Business
Downloads 135 (260,746)

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36.

On Guidance and Volatility

Kelley School of Business Research Paper No. 2014-15
Number of pages: 56 Posted: 12 Jan 2014 Last Revised: 23 Oct 2014
Mary Brooke Billings, Robert H. Jennings and Baruch Lev
New York University, Indiana University - Kelley School of Business - Department of Finance and New York University - Stern School of Business
Downloads 250 (150,696)
Citation 32

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disclosure, earnings guidance, volatility, information environment, material news items, earnings announcements

37.

The Measurement of Firm-Specific Organization Capital

NBER Working Paper No. w9581
Number of pages: 42 Posted: 20 Mar 2003 Last Revised: 01 Nov 2010
Baruch Lev and Suresh Radhakrishnan
New York University - Stern School of Business and JSOM, University of Texas at Dallas
Downloads 208 (179,675)

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38.

The Positive Externalities of IFRS R&D Capitalization: Enhanced Voluntary Disclosure

Review of Accounting Studies, Forthcoming
Number of pages: 50 Posted: 28 Nov 2016
Ester Chen, Ilanit Gavious and Baruch Lev
Peres Academic Center, Ben-Gurion University of the Negev and New York University - Stern School of Business
Downloads 207 (180,461)
Citation 8

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39.

Organization Capital

Abacus, Vol. 45, Issue 3, pp. 275-298, September 2009
Number of pages: 24 Posted: 08 Oct 2009
Baruch Lev, Suresh Radhakrishnan and Weining Zhang
New York University - Stern School of Business, JSOM, University of Texas at Dallas and Cheung Kong Graduate School of Business
Downloads 3 (755,632)
Citation 14
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40.

Causes and Consequences of Disaggregating Earnings Guidance

Journal of Business Finance & Accounting, Vol. 40, Issue 1-2, pp. 26-54, 2013
Number of pages: 29 Posted: 27 Feb 2013
Benjamin N Lansford, Baruch Lev and Jennifer Wu Tucker
affiliation not provided to SSRN, New York University - Stern School of Business and affiliation not provided to SSRN
Downloads 2 (765,181)
Citation 2
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management earnings forecasts, earnings guidance, disaggregation, voluntary disclosure

41.

Evaluating Sustainable Competitive Advantage

Journal of Applied Corporate Finance, Vol. 29, Issue 2, pp. 70-75, 2017
Number of pages: 8 Posted: 24 Jul 2017
Baruch Lev
New York University - Stern School of Business
Downloads 1 (776,775)
Citation 2
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42.

The Relevance of Fair Value Accounting: Investors’ Reactions to the 2008 Economic Crisis Events

Posted: 13 Mar 2011
Baruch Lev and Nan Zhou
New York University - Stern School of Business and University of Cincinnati - Lindner College of Business

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Fair Value Accounting, SFAS 157, Economic Crisis

43.

Executive Pay Dispersion, Corporate Governance and Firm Performance

Review of Quantitative Finance and Accounting, Vol. 30, pp. 315-338, 2008
Posted: 20 Nov 2008
Kin‐Wai Lee, Baruch Lev and Gillian H. H. Yeo
Nanyang Technological University (NTU), New York University - Stern School of Business and Nanyang Technological University (NTU) - Division of Accounting

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Compensation, Corporate Governance, Performance, Pay dispersion

44.

Taxable Income, Future Earnings, and Equity Values

Accounting Review, Vol. 79, October 2004
Posted: 03 Jun 2004
Baruch Lev and Doron Nissim
New York University - Stern School of Business and Columbia University - Columbia Business School

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taxable income, deferred taxes, earnings quality, earnings management, market efficiency

45.

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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46.

Internet Traffic and Portfolio Returns

Financial Analysts Journal, Vol. 57, No. 3, May/June 2001
Posted: 31 Jul 2001
Baruch Lev, Ron Lazer and Joshua Livnat
New York University - Stern School of Business, New York University (NYU) - Department of Accounting and New York University

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47.

Baruch Lev, Intangibles: Management, Measurement and Reporting, Bookings Institution Press, 2001

Posted: 22 Jan 2001
Baruch Lev
New York University - Stern School of Business

Abstract:

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48.

Informed Trading by Institutions and Quality of Accounting Information

Posted: 27 Dec 2000
Ashiq Ali, Cindy Durtschi, Baruch Lev and Mark A. Trombley
University of Texas at Dallas - Naveen Jindal School of Management, DePaul University - School of Accountancy and MIS, New York University - Stern School of Business and University of Arizona - Eller College of Management

Abstract:

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Institutional trading, earnings accouncements, selective disclosure

49.

The Market Valuation of R&D Expenditures

Posted: 11 Jan 1999
Baruch Lev and Paul Zarowin
New York University - Stern School of Business and New York University (NYU) - Department of Accounting

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50.

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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