Gilad Livne

University of Exeter Business School

Professor of Accounting

Streatham Court

Rennes Drive

Exeter, EX4 4JH

United Kingdom

SCHOLARLY PAPERS

20

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Top 6,421

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7,507

SSRN CITATIONS
Rank 17,506

SSRN RANKINGS

Top 17,506

in Total Papers Citations

12

CROSSREF CITATIONS

45

Scholarly Papers (20)

1.

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 1,946 (8,800)

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2.

An Empirical Investigation of the True and Fair Override

LBS Accounting Subject Area Working Paper No. ACCT031, Rock Center for Corporate Governance Working Paper No. 44, Journal of Business, Finance and Accounting, pp. 1-30, January/March 2009
Number of pages: 49 Posted: 19 Feb 2003 Last Revised: 29 Sep 2009
Gilad Livne and Maureen F. McNichols
University of Exeter Business School and Stanford University
Downloads 1,209 (18,601)
Citation 2

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principles- vs. rules-based accounting, earnings quality, informativeness of financial statements, true and fair override.

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 & Political Science (LSE) - Department of Economics, Tulane University, A.B. Freeman School of Business, Finance & Economics, Students and University of Exeter Business School
Downloads 879 (29,638)
Citation 4

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Fixed effects, Estimation methods, Simulations

Information Asymmetry, Investment Horizons and the Dual Role of Public Announcements

Review of Accounting Studies, Vol. 5, 2000, London Bus. School Accounting Working Paper No. 001, Cass Business School Research Paper
Number of pages: 40 Posted: 01 Feb 1997
Gilad Livne
University of Exeter Business School
Downloads 718 (38,524)
Citation 2

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Information Asymmetry, Investment Horizons, and the Dual Role of Public Announcements

London Business School Accounting Subject Area No. 001, Cass Business School Research Paper
Posted: 21 Nov 2000
Gilad Livne
University of Exeter Business School

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Public announcements, investment horizons, price efficiency, market liquidity, trading volume

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 632 (45,863)
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.

Abnormal Audit Fees and Accounting Quality

Number of pages: 67 Posted: 22 Aug 2016
UNSW Business School, University of Exeter Business School, SDA Bocconi School of Management and University of Technology Sydney (UTS) - School of Accounting
Downloads 589 (50,915)
Citation 1

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Audit Fees, Accounting Quality, Audit Quality, Multi-Period Fee Analysis

7.

Bankers’ Compensation and Fair Value Accounting

Number of pages: 53 Posted: 05 Apr 2009 Last Revised: 10 May 2011
Gilad Livne, Garen Markarian and Alistair Milne
University of Exeter Business School, HEC - University of Lausanne and Loughborough University - School of Business and Economics
Downloads 439 (73,400)
Citation 7

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clawback problem, fair value accounting, cash bonus, compensation, banking crisis

8.

The Impact of Soft Dollars on Market Equilibrium and Investors' Profits

London Business School Accounting Subject Area No. 005, Cass Business School Research Paper
Number of pages: 45 Posted: 28 Jun 2000
Gilad Livne and Brett Trueman
University of Exeter Business School and University of California, Los Angeles (UCLA) - Anderson School of Management
Downloads 384 (85,860)
Citation 1

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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 218 (156,393)
Citation 2

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R&D, capitalization

10.

Buy-Side Analysts, Sell-Side Analysts and Private Information Production Activities

EFA 2006 Zurich Meetings Paper, Cass Business School Research Paper
Number of pages: 54 Posted: 02 Jun 2006
Gilad Livne
University of Exeter Business School
Downloads 211 (161,172)

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Buy-side analysts, sell-side analysts, coverage initiation, market liquidity, price efficiency

Do Customer Acquisition Cost, Retention and Usage Matter to Firm Performance and Valuation?

Number of pages: 47 Posted: 12 Apr 2010
University of Exeter Business School, London School of Economics & Political Science - Department of Accounting and London Business School
Downloads 169 (197,119)

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Do Customer Acquisition Cost, Retention and Usage Matter to Firm Performance and Valuation?

Journal of Business Finance & Accounting, Vol. 38, Issue 3-4, pp. 334-363, 2011
Number of pages: 30 Posted: 11 May 2011
University of Exeter Business School, London School of Economics & Political Science - Department of Accounting and London Business School
Downloads 4 (720,964)
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customer acquisition cost, customer retention, usage, nonfinancial measures, wireless industry

12.

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 36 (488,057)
Citation 3
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13.

Earnings Management in Domestic and Foreign IPOs in the United States: Do Home Country Institutions Matter?

European Accounting Review, Forthcoming
Number of pages: 51 Posted: 03 Jun 2019
Igor Filatotchev, Jonathan Jona and Gilad Livne
City University London - Sir John Cass Business School, Tulane University, A.B. Freeman School of Business, Finance & Economics, Students and University of Exeter Business School
Downloads 32 (507,463)

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foreign IPOs; bonding; perceptions of foreign institutions, SEC enforcement; abnormal accruals

14.

Empirical Evidence on Audit Quality Under a Dual Mandatory Auditor Rotation Rule

Forthcoming at European Accounting Review
Number of pages: 48 Posted: 10 Apr 2020
University of Warwick - Warwick Business School, University of Exeter Business School and SDA Bocconi School of Management
Downloads 26 (540,209)

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audit-firm rotations, audit-partner rotations, audit quality, investor perceptions

15.

The Content of COVID-19 Pandemic-Related Regulatory News Communications by UK Main Market Listed Firms

Number of pages: 21 Posted: 15 Oct 2020
The Open University - Business School, University of Exeter Business School and Alliance Manchester Business School, University of Manchester
Downloads 10 (646,392)

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Corporate communications; COVID-19; Debt covenants; Disclosure regulations; Insider information; Regulatory news

16.

An Empirical Investigation of the True and Fair Override in the United Kingdom

Journal of Business Finance & Accounting, Vol. 36, Nos. 1-2, pp. 1-30, January/March 2009
Number of pages: 30 Posted: 27 Apr 2009
Gilad Livne and Maureen F. McNichols
University of Exeter Business School and Stanford University
Downloads 5 (682,947)
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17.

Pay Regulation – Is More Better?

Accounting and Business Research, Forthcoming
Posted: 12 Oct 2020
Jenny Chu, Aditi Gupta and Gilad Livne
University of Cambridge - Judge Business School, King's Business School and University of Exeter Business School

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Remuneration Reporting, Governance Disclosure, Executive Remuneration, Pay-performance Sensitivity, Corporate Governance, Binding Say on Pay

18.

Investment Horizon, Risk, and Compensation in the Banking Industry

Journal of Banking and Finance, Forthcoming
Posted: 12 Jul 2013
Gilad Livne, Garen Markarian and Maxim Mironov
University of Exeter Business School, HEC - University of Lausanne and IE Business School, IE University

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Investment horizon, Compensation, Risk, Performance, Claw-back

19.

Bankers' Compensation and Fair Value Accounting

Journal of Corporate Finance, Vol. 17, No. 4, pp. 1096-1115
Posted: 01 Sep 2011
Gilad Livne, Alistair Milne and Garen Markarian
University of Exeter Business School, Loughborough University - School of Business and Economics and HEC - University of Lausanne

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Clawback problem, Fair value accounting, Cash bonus, Compensation, Banking crisis

20.

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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