Nir Yehuda

University of Delaware - Accounting & MIS

Associate Professor of Accounting

Alfred Lerner College of Business and Economics

Newark, DE 19716

United States

http://https://lerner.udel.edu/faculty-staff-directory/nir-yehuda/

SCHOLARLY PAPERS

22

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19,604

SSRN CITATIONS
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Top 11,285

in Total Papers Citations

81

CROSSREF CITATIONS

61

Scholarly Papers (22)

The Pricing of Earnings and Cash Flows and an Affirmation of Accrual Accounting

Number of pages: 50 Posted: 14 Oct 2004
Stephen H. Penman and Nir Yehuda
Columbia University - Columbia Business School, Accounting, Business Law & Taxation and University of Delaware - Accounting & MIS
Downloads 3,078 (7,601)
Citation 6

Abstract:

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Equity pricing, accruals, cash flows

The Pricing of Earnings and Cash Flows and an Affirmation of Accrual Accounting

Review of Accounting Studies, Vol. 14, No. 4, pp. 453-479
Number of pages: 46 Posted: 25 Aug 2011 Last Revised: 19 Oct 2011
Stephen H. Penman and Nir Yehuda
Columbia University - Columbia Business School, Accounting, Business Law & Taxation and University of Delaware - Accounting & MIS
Downloads 833 (54,826)
Citation 3

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Accruals, Cash Flow, Accrual Accounting

2.

The Economic Consequences of Perk Disclosure

Contemporary Accounting Research, Forthcoming, AFA 2011 Denver Meetings Paper
Number of pages: 49 Posted: 19 Mar 2008 Last Revised: 17 Jul 2017
Reichman University - Interdisciplinary Center (IDC) HerzliyahCornell University - Samuel Curtis Johnson Graduate School of Management, Syracuse University and University of Delaware - Accounting & MIS
Downloads 2,655 (9,802)
Citation 2

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Perks, disclosure, executive compensation, governance

3.

Reconciling Growth and Persistence as Explanations for Accrual Mispricing

Johnson School Research Paper Series No. #11-09
Number of pages: 42 Posted: 08 Apr 2008 Last Revised: 14 Apr 2009
Paul Hribar and Nir Yehuda
University of Iowa - Department of Accounting and University of Delaware - Accounting & MIS
Downloads 1,827 (17,724)
Citation 2

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Accruals, Cash flows, Life cycle, Accrual anomaly

4.

The Nature and Implications of Acquisition Goodwill

Number of pages: 54 Posted: 05 Apr 2011 Last Revised: 15 Mar 2012
Thomas Z. Lys, Linda Vincent and Nir Yehuda
Downloads 1,723 (19,404)
Citation 13

Abstract:

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goodwill, acquistion

5.

Mutual Fund Size, Fund Family Size and Mutual Fund Performance: The Role of Selective Disclosure and Regulation FD

Johnson School Research Paper Series No. 11-2010
Number of pages: 34 Posted: 20 Feb 2010 Last Revised: 11 Jun 2014
Sanjeev Bhojraj, Young Jun Cho and Nir Yehuda
Cornell University - Samuel Curtis Johnson Graduate School of Management, Singapore Management University - School of Accountancy and University of Delaware - Accounting & MIS
Downloads 1,598 (21,750)

Abstract:

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Mutual funds, Reg FD, Selective disclosure

6.

A Matter of Principle: Accounting Reports Convey Both Cash-Flow News and Discount-Rate News

Columbia Business School Research Paper No. 14-16
Number of pages: 52 Posted: 10 Mar 2014 Last Revised: 15 Jul 2017
Stephen H. Penman and Nir Yehuda
Columbia University - Columbia Business School, Accounting, Business Law & Taxation and University of Delaware - Accounting & MIS
Downloads 1,237 (31,896)
Citation 10

Abstract:

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expected returns, cash-flow news, expected-return news, accounting information

7.

Resource Adjustment Costs, Cost Stickiness, and Value Creation in Mergers and Acquisitions

AAA 2017 Management Accounting Section (MAS) Meeting
Number of pages: 55 Posted: 16 Aug 2016 Last Revised: 05 Feb 2021
Youngki Jang and Nir Yehuda
University of Delaware and University of Delaware - Accounting & MIS
Downloads 1,092 (38,107)
Citation 6

Abstract:

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Cost behavior, mergers and acquisitions, Integration

8.

Aggregate Cost Stickiness in GAAP Financial Statements and Future Unemployment Rate

The Accounting Review, 2017
Number of pages: 54 Posted: 11 Jan 2015 Last Revised: 27 Feb 2020
Florida International University, The Chinese University of Hong Kong (CUHK) and University of Delaware - Accounting & MIS
Downloads 816 (57,174)
Citation 7

Abstract:

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Cost behavior, cost stickiness, unemployment rate forecasting

9.

Cost Structure, Operating Leverage and CDS Spreads

Number of pages: 55 Posted: 31 Aug 2018 Last Revised: 25 Jan 2021
Cornell University - Samuel Curtis Johnson Graduate School of Management, Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Delaware and University of Delaware - Accounting & MIS
Downloads 784 (60,371)

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Cost Structure, Operating Leverage, Credit Spreads, Macroeconomic Forecast

10.

Unemployment Risk and Debt Contract Design

Number of pages: 54 Posted: 05 Dec 2018
Stanford Graduate School of Business, Vanderbilt University - Owen Graduate School of Management, University of Delaware - Accounting & MIS and University of Texas at Dallas
Downloads 706 (69,284)

Abstract:

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Unemployment, Debt Contract Design

11.

Mutual Fund Family Size and Mutual Fund Performance: The Role of Regulatory Changes

Journal of Accounting Research, Forthcoming, Johnson School Research Paper Series No. 55-2011
Number of pages: 49 Posted: 04 Oct 2011 Last Revised: 11 Jun 2014
Sanjeev Bhojraj, Young Jun Cho and Nir Yehuda
Cornell University - Samuel Curtis Johnson Graduate School of Management, Singapore Management University - School of Accountancy and University of Delaware - Accounting & MIS
Downloads 684 (72,168)
Citation 11

Abstract:

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Mutual funds, Reg FD, Global Settlement, Late Trading, Market Timing, Selective disclosure

12.

News Content, Investor Misreaction, and Stock Return Predictability

Number of pages: 33 Posted: 02 Sep 2015
Muris Hadzic, David Weinbaum and Nir Yehuda
Whitman School of Management, Syracuse University, Syracuse University and University of Delaware - Accounting & MIS
Downloads 536 (98,084)
Citation 1

Abstract:

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media, news, stock return predictability, delayed reaction

13.

The Price of Power: How Managerial Taxes Affect Debt Contract Provisions

Stanford University Graduate School of Business Research Paper No. 3959097
Number of pages: 59 Posted: 20 Feb 2024
Chris Armstrong, Youngki Jang and Nir Yehuda
Stanford Graduate School of Business, University of Delaware and University of Delaware - Accounting & MIS
Downloads 500 (106,817)

Abstract:

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Managerial Taxes; Personal Taxes; Debt Contracting

14.

Do Acquisitions of Private Targets Create Higher Value?

Number of pages: 46 Posted: 02 Dec 2016
Thomas Z. Lys and Nir Yehuda
Northwestern University - Kellogg School of Management and University of Delaware - Accounting & MIS
Downloads 484 (111,007)
Citation 1

Abstract:

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Private Targets, Intangibles

15.

Do Acquisitions of Private Targets Create Higher Value? The Role of Intangible Assets Acquired

Number of pages: 53 Posted: 02 Nov 2012 Last Revised: 01 Mar 2017
Thomas Z. Lys and Nir Yehuda
Northwestern University - Kellogg School of Management and University of Delaware - Accounting & MIS
Downloads 427 (128,701)

Abstract:

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mergers and acquisitions, synergies, premium

16.

Financial Reporting Quality and Investment Efficiency: The Role of Strategic Alliances

Number of pages: 48 Posted: 17 Mar 2022 Last Revised: 08 Nov 2022
Huichi Huang, Nir Yehuda and David Weinbaum
Oregon State University - College of Business, University of Delaware - Accounting & MIS and Syracuse University
Downloads 422 (130,776)

Abstract:

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Accounting Quality; Alliances; Investment

17.

Performing Up to Par? Hospitality Firms After ASU 2016-02

Number of pages: 34 Posted: 27 Aug 2023 Last Revised: 13 Jan 2024
University of Delaware, Cornell University - School of Hotel Administration, Syracuse University and University of Delaware - Accounting & MIS
Downloads 149 (363,337)

Abstract:

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leases, recognition, hospitality industry

18.

Labor Leverage and Debt Contract Provisions

Number of pages: 70 Posted: 20 Feb 2024
Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Delaware, Syracuse University and University of Delaware - Accounting & MIS
Downloads 53 (697,158)

Abstract:

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Labor Leverage, Debt Contracting

19.

Resource Adjustment Costs, Cost Stickiness, and Value Creation in M&A Deals

Contemporary Accounting Research, Forthcoming
Posted: 08 Feb 2021
Youngki Jang and Nir Yehuda
University of Delaware and University of Delaware - Accounting & MIS

Abstract:

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mergers and acquisitions, resource adjustment costs, integration, cost stickiness

20.

The Information Content of Firms’ Cost Behavior Measures: Evidence from Labor Market Flows

Posted: 06 Jan 2021
Lianghui Wang, Wan Wongsunwai and Nir Yehuda
Xi'an Jiaotong University (XJTU) - School of Law, The Chinese University of Hong Kong (CUHK) and University of Delaware - Accounting & MIS

Abstract:

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Cost structure, cost stickiness, labor flows

21.

News Dispersion, Asymmetric Verification and Conservatism

Posted: 05 Oct 2014
Syracuse University, Oregon State University - College of Business, Syracuse University and University of Delaware - Accounting & MIS

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Conservatism, Bad News, Good News, Dispersion

22.

Corporate Life Cycle and the Value Relevance of Cash Flow Versus Accrual Financial Information

Posted: 28 Jan 2005
Joseph Aharony, Haim Falk and Nir Yehuda
Tel Aviv University - Faculty of Management, The Technion, Israel Institute of Technology and University of Delaware - Accounting & MIS

Abstract:

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Cash Flow, Accrual Accounting, Value Relevance