Baruch Lev

36 catalog papers. Identity-linked publications and additional name matches are distinguished below.

ORCID: 0000-0002-4402-2952

New York University, New York, NY, USA

Publications

All losses are not alike: Real versus accounting-driven reported losses — Review of Accounting Studies 2023
Predicting Future Earnings Changes Using Machine Learning and Detailed Financial Data — Journal of Accounting Research 2022
Earnings Component Volatilities: Capital Versus R&D Expenditures — Production and Operations Management 2021
Market Evidence on Investor Preference for Fewer Directorships — Journal of Financial and Quantitative Analysis 2020
Oh What a Beautiful Morning! Diurnal Influences on Executives and Analysts: Evidence from Conference Calls — Management Science 2018
The positive externalities of IFRS R&D capitalization: enhanced voluntary disclosure — Review of Accounting Studies 2017
On guidance and volatility☆ — Journal of Accounting and Economics 2015
Customer Franchise—A Hidden, Yet Crucial, Asset† — Contemporary Accounting Research 2015
Managerial Ability and Earnings Quality — The Accounting Review 2013 (name-matched, not ORCID-linked)
Quantifying Managerial Ability: A New Measure and Validity Tests — Management Science 2012
Overpriced Shares, Ill-Advised Acquisitions, and Goodwill Impairment — The Accounting Review 2011 (name-matched, not ORCID-linked)
Annoncer ou ne pas annoncer? Causes et conséquences de l’abandon des annonces de résultats trimestriels prévisionnels — Contemporary Accounting Research 2010
To Guide or Not to Guide? Causes and Consequences of Stopping Quarterly Earnings Guidance* — Contemporary Accounting Research 2010
The usefulness of accounting estimates for predicting cash flows and earnings — Review of Accounting Studies 2010
Is doing good good for you? how corporate charitable contributions enhance revenue growth — Strategic Management Journal 2010
To Guide or Not to Guide? Causes and Consequences of Stopping Quarterly Earnings Guidance — Contemporary Accounting Research 2010
Rewriting earnings history — Review of Accounting Studies 2008
Discussion of “Information Asymmetry and Cross-sectional Variation in Insider Trading”* — Contemporary Accounting Research 2007
The Persistence of the Accruals Anomaly* — Contemporary Accounting Research 2006
R&D Reporting Biases and Their Consequences* — Contemporary Accounting Research 2005
Taxable Income, Future Earnings, and Equity Values — The Accounting Review 2004 (name-matched, not ORCID-linked)
Competitive Costs of Disclosure by Biotech IPOs — Journal of Accounting Research 2004
A Rude Awakening: Internet Shakeout in 2000 — Review of Accounting Studies 2001
Information Asymmetry, R&D, and Insider Gains — The Journal of Finance 2000
The capitalization, amortization, and value-relevance of R&D — Journal of Accounting and Economics 1996
Value-relevance of nonfinancial information: The wireless communications industry — Journal of Accounting and Economics 1996
Nonlinearity in the Returns-Earnings Relation: Tests of Alternative Specifications and Explanations* — Contemporary Accounting Research 1994
Corporate Control and the Choice of Investment Financing: The Case of Corporate Acquisitions — The Journal of Finance 1990
Stock Splits and Stock Dividends: Why, Who, and When — The Journal of Finance 1987
Methodological issues in the use of financial ratios — Journal of Accounting and Economics 1979
A MULTIPERIOD ADJUSTMENT MODEL FOR THE FIRM'S CAPITAL STRUCTURE — The Journal of Finance 1975
Environmental Uncertainty Reduction by Smoothing and Buffering: An Empirical Verification — Academy of Management Journal 1975
On the Association between Operating Leverage and Risk — Journal of Financial and Quantitative Analysis 1974
ANALYSIS OF THE LEASE-OR-BUY DECISION: COMMENT — The Journal of Finance 1973
The RAS Method for Two-Dimensional Forecasts — Journal of Marketing Research 1973
Letter to the Editor—A Note on the Analysis of Peak-Demand Forecasts of an Electrical Utility — Operations Research 1970