Papers - Professor Baruch Lev

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F. Gu and B. Lev, “Overpriced Shares, Ill-Advised Acquisitions and Goodwill Impairment,” The Accounting Review,  2011.

B. Lev, “Earnings Quality,” The Encyclopedia of Financial  Globalization, Elsevier, 2011.

B. Lev, S. Li and T. Sougiannis, “The Usefulness of Accounting Estimates for Predicting Cash Flows and Earnings,” Review of Accounting Studies, 2010, pp. 779-807.  

J. Houston, B. Lev and J. Tucker, “To Guide or Not to Guide?  Causes and Consequences of Stopping Quarterly Earnings Guidance,”Contemporary Accounting Research, Spring 2010, 143-185.

B. Lev, S. Ryan and M. Wu, “Rewriting Earnings History,” Review of Accounting Studies, 2008, 13, 419-451.

Lee, K., B. Lev and G. Yeo, “Organizational Structure and Earnings Management,” Journal of Accounting, Auditing & Finance,Spring 2007, 293-338.

B. Lev and D. Nissim, “The Persistence of the Accruals Anomaly,” Contemporary Accounting Research, Spring 2006, 193-226.

B. Lev and D. Nissim, “ Taxable Income, Future Earnings, and Equity Values,” The Accounting Review, (October 2004), 1039-1074.

F. Gu and B. Lev, “The Information Content of Royalty Income,” Accounting Horizons, (March 2004), 1-12. 

B. Lev, “Corporate Earnings: Facts and Fiction.”  Journal of Economic Perspectives, (Spring 2003), 27-50.


B. Lev, C. Petrovits, and S. Radhakrishnan, “Is Doing Good Good for You?  How Corporate Charitable Contributions Enhance Revenue Growth,” Strategic Management Journal, 2010, pp. 182-200.

B. Lev, D. Nissim and J. Thomas, “On the Informational Usefulness of R&D Capitalization and Amortization,” in Visualizing Intangibles, S. Zambon and G. Marzo, eds., Ashgate Publishing Co., 2007. 

B. Lev, B. Sarath and T. Sougiannis, “R&D Reporting Biases and Their Consequences,”Contemporary Accounting Research, Winter 2005,        977-1026.

Guo, R., B. Lev and N. Zhou, “The Valuation of Biotech IPOs,” Journal of Accounting, Auditing & Finance, Fall, 2005, 423-459.

B. Lev, “Intangible Assets:  Concepts and Measurements,” Encyclopedia of Social Measurement, Elsevier Inc., 2005, Vol. 2, pp.299-305.

B. Lev, 2004.  “Sharpening the intangibles edge,”  Harvard Business Review, (June 2004), 109-116.

See Baruch Lev's Curriculum Vitae.
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