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Recent Publications

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Kashi Balachandran
Eli Bartov
Alex Dontoh
Fabrizio Ferri
April Klein
Baruch Lev
Joshua Livnat
Joshua Ronen
Stephen Ryan
Paul Zarowin

 Kashi Balachandran

  • "Performance Measurement Management for Small and Medium Enterprises: An Integrated Approach , (with Taticchi, Botarelli, Cagnazz), Journal of Applied Management Accounting Research, forthcoming.
  • Forward Performance Measurement and Management Integrated Frameworks , (with Paolo Taticchi), International Journal of Accounting and Information Management, pp.140-154, Volume 16, No.2, 2008.
  • "Allocating costs of a shared server with stochastic service parameters and job class priorities", (with Stephen Lynn ), European Journal of Operational Research, Volume 180, pp.1155-1167, 2007.
  • "A Framework for Unused Capacity: Theory and Empirical Analysis", (with Shu Hsing Li and Suresh Radhakrishnan), Journal of Applied Management Accounting Research, pp.21-38, Winter 2007
Eli Bartov
  • "Managerial Discretion and the Economic Determinants of the Disclosed Volatility Parameter for Valuing ESOs," forthcoming in Review of Accounting Studies 12, March 2007, with Doron Nissim and Partha Mohanram.
  • “Post Loss/Profit Announcement Drift,” Journal of Accounting and Economics 50, 2010, pp. 20-41, Karthik Balakrishnan, Eli Bartov, and Lucile Faurel.

Alex Dontoh

  • "Is stock price a good measure for assessing value-relevance of earnings? - An empirical test" 2007 Forthcoming Review of Managerial Science, with Joshua Ronen and Suresh Radhakrishnan.

 

Fabrizio Ferri

  • “The Impact of Shareholder Activism on Financial Reporting and Compensation: The Case of Employee Stock Options Expensing” (with T. Sandino), The Accounting Review, 84(2), 2009.
  • “Boards’ Responsiveness to Shareholders: Evidence from Shareholder Proposals” (with Y. Ertimur and S. Stubben), Journal of Corporate Finance, 16, 2010.
  • "Forthcoming in the Review of Financial Studies" - Shareholder Activism and CEO Pay, Fabrizio Ferri, Yonca Ertimur and Volkan Muslu".

 

April Klein

  • Klein, April, Seo Young Kim and James Rosenfeld (2007) "Return Performance Surrounding Reverse Stock Splits: A Trading Explanation," accepted at Financial Management.
  • Klein, April & Carol Marquardt (2006) Fundamentals of Accounting Losses Accounting Review, 81, pp. 179-205.
  • “An Examination of the Stock Returns and Operating Performances of Sponsored Spin-offs,” Financial Management, Spring 2010, 227-247, (with James Rosenfeld).
  • “The Contextual Impact of Nonprofit Board Composition and Structure on Organizational Performance: Agency and Resource Dependence Perspectives,” Voluntus: International Journal of Voluntary and Nonprofit, 2010, 101-125, (with Jeffrey Callen and Dan Tinkelman)

 

Baruch Lev

  • Lev, B., S. Ryan, and Min Wu, Rewriting Earnings History, Review of Accounting Studies, forthcoming.
  • Lee, K., B. Lev and G. Yeo, "Organizational Structure and Earnings Management," Journal of Accounting, Auditing & Finance, forthcoming, Spring 2007.
  • Z. Deng and B. Lev (2006) "In-Process R&D: To Capitalize or Expense?" Forthcoming in Journal of Engineering and Technology Management.
  • Lev, Baruch I. & D. Nissim (2006) "The Persistence of the Accruals Anomaly" Contemporary Accounting Research, 23 Spring, pp. 193-226.
  • Guo, R., B. Lev and C. Shi (2006) "Explaining the Short- and Long-Term IPO Anomalies by R&D" Journal of Business Finance & Accounting, 33 April, pp. 550-579

 

Joshua Livnat

  • The New Form 8-K Disclosures , A. Lerman and J. Livnat. Review of Accounting Studies, Forthcoming.
  • The Impact of Earnings on the Pricing of Credit Default Swaps, Jeffrey L. Callen, Joshua Livnat and Dan Segal. The Accounting Review, Forthcoming.
  • Quarterly Accruals or Cash Flows in Portfolio Construction? , J. Livnat and G. Lopez-Espinosa, Financial Analysts Journal, May/June 2008, 64:3, pp. 67-79.
  • Shorting Companies with Unreliable Financial Statements . R. Feldman, J. Livnat and B. Segal, Journal of Investing, Fall 2008, 17:3, pp. 6-15.
  • First Comes First Disserved . Joseph Cerniglia and Joshua Livnat, Journal of Investment Management, 6:2, Second Quarter 2008, pp. 23-36.
  • Double Surprise into Higher Future Returns: The Post-Earnings-Announcement Drift for Firms Covered by Analysts , A. Lerman, J. Livnat and R. Mendenhall, Financial Analysts Journal, Vol. 63, No. 4, pp. 63-71, July/August 2007.
  • "Reevaluation of Revaluations: A Cross-Country Examination of the Motives and Effects on Future Performance", B.Barlev, D. Fried, J. R. Haddad, J. Livnat, Journal of Business, Finance and Accounting, Vol. 34, No. 7-8, pp. 1025-1050, September/October 2007.

 

Joshua Ronen
Books:

  • Joshua Ronen and Varda Yaari, Earnings Management: Emerging Insights in Theory, Practice, and Research. Springer Series in Accounting Scholarship, December 2007.

Papers:

  • Ronen, Joshua (2006) "Accounting for Share-based Payments." forthcoming in California Management Review.
  • Ronen, Joshua (2006) "A Proposed Corporate Governance Reform: Financial Statements Insurance" Journal of Engineering and Technology Management, 23, pp. 130-146.
  • Ronen, Joshua & Varda (Lewinstein) Yaari (2006) "The Effects of Directors' Equity Incentives on Earnings Management": Journal of Accounting and Public Policy, 25 359-389.
  • Ronen, Joshua & Varda (Lewinstein) Yaari (forthcoming) "Demand for the Truth in Principal-Agent Relationships": Review of Accounting Studies.
  • Ronen, Joshua (forthcoming) "Accounting for Share-Based Payments": California Management Review.
  • Ronen Joshua, Joseph Tzur, Varda (Lewinstein) Yaari (forthcoming) "Legal Insider Trading, CEO's Incentives, and Quality of Earnings". Corporate Ownership and Control.
  • Dontoh Alex, S. Radhakrishnan, and J. Ronen (forthcoming) "Is stock price a good measure for assessing value-relevance of earnings? - An empirical test. Review of Managerial Science.
  • Joshua Ronen and Kenneth A. Sagat (forthcoming) "The Public Auditor as an Insurer of Client Restatements: A Radical Proposal for Reform."Journal of Accounting, Auditing, and Finance.

 

Stephen Ryan
Books:

  • Stephen Ryan, Financial Instruments and Institutions: Accounting and Disclosure Rules, Second Edition. John Wiley & Sons, April 2007.
  • Dong, M., S. Ryan, and X. Zhang, “Preserving Amortized Cost within a Fair-Value-Accounting Framework: Reclassification of Gains and Losses on Available-for-Sale Securities upon Realization,” November 2010.
  • Chang, Y., Liu, C., and S. Ryan. “SFAS No. 159’s Fair Value Option: Eventually Used as Intended,” April 2010.
  • Beaver, W. and S. Ryan. “Risky Debt, Mixed-Attribute Accounting, and the Identification of Conditional Conservatism,” September 2009.


Papers:

  • Lev, B., S. Ryan, and Min Wu, Rewriting Earnings History, Review of Accounting Studies, forthcoming.
  • Ryan, S. Identifying Conditional Conservatism. European Accounting Review, December 2006, pp. 511-525.
  • Ryan, S., J. Tucker, and P. Zarowin, Classification and Market Pricing of the Cash Flows and Accruals on Trading Positions. The Accounting Review, March 2006, pp. 443-472.
  • Liu, C., and S. Ryan, Income Smoothing over the Business Cycle: Changes in Banks Coordinated Management of Provisions for Loan Losses and Loan Charge-offs from the Pre-1990 Bust to the 1990s Boom. The Accounting Review, March 2006, pp. 421-441.
  • Botosan, C., L. Koonce, S. Ryan, M. Stone, and J. Wahlen, Accounting for Liabilities: Conceptual Issues, Standard Setting, and Evidence from Academic Research. Accounting Horizons, September 2005, pp. 159-186.
  • Beaver, W., and S. Ryan, Conditional and Unconditional Conservatism: Concepts and Modeling. Review of Accounting Studies, June/September 2005, pp. 269-309.

 

Paul Zarowin

  • "The Boundaries of Financial Reporting and How to Extend Them", with Baruch Lev, Journal of Accounting Research, forthcoming.
  • Tucker, J. and P. Zarowin, 2006, Does Income Smoothing Improve Earnings Informativeness? , The Accounting Review, January, 251-270.
  • Ryan, S., J. Tucker, and P. Zarowin, 2006, The Classification and Market Pricing of Banks Cash Flows and Accruals , The Accounting Review, March, 443-472.
  • Ettredge, M., S. Kwon, D. Smith, and P. Zarowin, 2005, The Impact of SFAS No. 131 Business Segment Data on the Market s Ability to Anticipate Future Earnings, The Accounting Review, July, 773-804.
  • Cohen, Daniel and Paul Zarowin, 2010, "Accrual-based and real earnings management activities around seasoned equity offerings", Journal of Accounting and Economics, 50(1):2-19.