Ilanit Gavious

Ben-Gurion University of the Negev

1 Ben-Gurion Blvd

Beer-Sheva 84105, 84105

Israel

SCHOLARLY PAPERS

14

DOWNLOADS
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Top 32,297

in Total Papers Downloads

1,902

SSRN CITATIONS
Rank 39,912

SSRN RANKINGS

Top 39,912

in Total Papers Citations

12

CROSSREF CITATIONS

7

Scholarly Papers (14)

1.

Accounting Software Assets

Number of pages: 34 Posted: 21 May 2005
Mordechai Ben-Menachem and Ilanit Gavious
ACM - Association for Computing Machinery and Ben-Gurion University of the Negev
Downloads 515 (68,785)

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Software management, software assets management, software auditing, software capitalization, business valuation with software

2.

Earnings Management, Chapter 11 Emergence and Firm Value

Number of pages: 34 Posted: 31 May 2016 Last Revised: 21 Jun 2017
Timothy C. G. Fisher, Ilanit Gavious and Jocelyn Martel
University of Sydney, School of Economics, Ben-Gurion University of the Negev and ESSEC Business School
Downloads 403 (92,141)

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Bankruptcy, Chapter 11, Financial reorganization, Earnings management, Auditor choice

3.

On the 'Value' of Firm Valuation by Financial Experts

Number of pages: 33 Posted: 17 Aug 2005
Dan Elnathan, Ilanit Gavious and Shmuel Hauser
The College of Management (Israel), Ben-Gurion University of the Negev and Ben-Gurion University of the Negev - School of Management
Downloads 251 (153,523)

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Corporate governance; Firm valuation; Financial experts; Insiders

4.

Do Private Company Targets that Hire Big 4 Auditors Receive Higher Proceeds?

Number of pages: 54 Posted: 16 Jul 2010
Tulane University - A.B. Freeman School of Business, Ben-Gurion University of the Negev, University of Toronto - Rotman School of Management and McMaster University - DeGroote School of Business
Downloads 242 (159,096)
Citation 4

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Valuation, Auditor, Private Companies, Private Company Discount

5.

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 208 (183,744)
Citation 8

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6.

The Economic Consequences of Firms’ Commitment to ESG Policies

HKUST Business School Research Paper No. 2021-29
Number of pages: 47 Posted: 05 May 2021 Last Revised: 23 Jun 2021
Dan Amiram, Ilanit Gavious, Chao Jin and Xinlei Li
Tel Aviv University - Coller School of Management, Ben-Gurion University of the Negev, HKUST Business School and Hong Kong University of Science and Technology
Downloads 143 (253,723)
Citation 1

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ESG, Cost of Debt, Credible Commitment, Cost of Equity

7.

Dividends from Unrealized Earnings and Default Risk

Review of Accounting Studies, Forthcoming
Number of pages: 63 Posted: 14 Aug 2017 Last Revised: 26 Nov 2018
Ester Chen, Ilanit Gavious and Nadav Steinberg
Peres Academic Center, Ben-Gurion University of the Negev and Bank of Israel - Research Department
Downloads 65 (422,985)

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cost of debt, default risk, dividends, fair value accounting

8.

Tax Claims, Government Priority, Absolute Priority and the Resolution of Financial Distress

Number of pages: 26 Posted: 11 Sep 2014 Last Revised: 01 Jun 2016
Timothy C. G. Fisher, Ilanit Gavious and Jocelyn Martel
University of Sydney, School of Economics, Ben-Gurion University of the Negev and ESSEC Business School
Downloads 52 (470,162)

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financial reorganization, tax claims, absolute priority, bankruptcy law

9.

Regulation and Dishonest Behavior: How Controlling Regulatory Mechanisms Prompt Dishonesty in Tax Consulting

Florida Tax Review, Forthcoming
Number of pages: 28 Posted: 19 Oct 2020
Ilanit Gavious, Yaron Lahav and Hagit Weihs
Ben-Gurion University of the Negev, Ben-Gurion University of the Negev and Brandeis University - International Business School
Downloads 22 (626,949)

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Conflict of Interest, Consulting, Dishonesty, Tax, Transfer Pricing

10.

Earnings Management in Chapter 11 Bankruptcy

Abacus, Vol. 55, Issue 2, pp. 273-305, 2019
Number of pages: 33 Posted: 19 Mar 2020
Timothy C. G. Fisher, Ilanit Gavious and Jocelyn Martel
University of Sydney, School of Economics, Ben-Gurion University of the Negev and ESSEC Business School
Downloads 1 (791,922)
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Bankruptcy, Chapter 11, Financial reorganization, Earnings management, Auditor choice

11.

The Roles of Book‐Tax Conformity and Tax Enforcement in Regulating Tax Reporting Behaviour Following International Financial Reporting Standards Adoption

Accounting & Finance, Vol. 57, Issue 3, pp. 681-699, 2017
Number of pages: 19 Posted: 06 Sep 2017
Ester Chen and Ilanit Gavious
Peres Academic Center and Ben-Gurion University of the Negev
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Book‐tax conformity, Earnings management, International Financial Reporting Standards, Tax avoidance, Regulation

12.

Unrealized Earnings, Dividends and Reporting Aggressiveness: An Examination of Firms’ Behavior in the Era of Fair Value Accounting

Accounting & Finance, Vol. 56, Issue 1, pp. 217-250, 2016
Number of pages: 34 Posted: 03 Mar 2016
Ester Chen and Ilanit Gavious
Peres Academic Center and Ben-Gurion University of the Negev
Downloads 0 (808,910)
Citation 2
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Dividend policy, Earnings management, Fair value, International Financial Reporting Standards, Revaluation, Unrealized earnings

13.

The Complementary Relationship Between Financial and Non-Financial Information in the Biotechnology Industry and the Degree of Investor Sophistication

Journal of Contemporary Accounting and Economics, Forthcoming
Posted: 06 Aug 2010
Jeffrey L. Callen, Ilanit Gavious and Dan Segal
University of Toronto - Rotman School of Management, Ben-Gurion University of the Negev and Interdisciplinary Center (IDC) Herzliyah

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Biotechnology, Financial and Non-Financial Information, R&D Expenditures, Sophisticated Investors

14.

Do Private Company Targets that Hire Big4 Auditors Receive Higher Proceeds?

Contemporary Accounting Research, Forthcoming
Posted: 17 Jul 2010
Tulane University - A.B. Freeman School of Business, Ben-Gurion University of the Negev, University of Toronto - Rotman School of Management and McMaster University - DeGroote School of Business

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Valuation, Auditor, Private companies, Private Company Discount

Other Papers (1)

Total Downloads: 144
1.

The Complimentary Relation between Financial and Non-Financial Information in Explaining Prices, Equity Returns and the Degree of Investor Sophistication

Number of pages: 35 Posted: 14 Jun 2005
Jeffrey L. Callen, Ilanit Gavious and Dan Segal
University of Toronto - Rotman School of Management, Ben-Gurion University of the Negev and Interdisciplinary Center (IDC) Herzliyah
Downloads 144

Abstract:

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Biotech, financial information, non-financial information, value relevance, investor sophistication