NYU Stern

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Eli Bartov

Eli Bartov

Joined Stern 1992

Leonard N. Stern School of Business
Kaufman Management Center
44 West Fourth Street, 10-94
New York, NY 10012

E-mail ebartov@stern.nyu.edu
Personal website

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Biography

Eli Bartov is a Research Professor of Accounting at New York University's Leonard N. Stern School of Business. He served as the Director of the Accounting Doctoral Program from 2001 to 2010. Professor Bartov received his Ph.D. degree at the University of California, Berkeley in 1989 and his C.P.A. certification in 1979.

At the Stern School, Professor Bartov teaches courses in financial accounting and reporting, financial statement analysis, international accounting and financial statement analysis, and empirical research in financial accounting. In 2010 he received the Executive M.B.A. Excellence In Teaching Award.

Professor Bartov's research focuses on executive compensation, executive stock options, earnings management, earnings expectation management, and various aspects of equity valuation and trading strategies. Examples of his current work include: "Private Information, Earnings Manipulations, and Executive Stock Option Exercises," "Accrual Management, Investor Sophistication, and Equity Valuation: Evidence from Form 10-Q Filings," "Investor Sophistication and Patterns in Stock Returns after Earnings Announcements," "The Rewards for Meeting-or-Beating Earnings Expectations," and "Post Loss/Profit Announcement Drift." He has published extensively in leading accounting and finance academic journals on both theoretical and empirical subjects. In addition, he contributed a chapter entitled "Executive Compensation in the Litigation Setting," to the book, "Litigation Services Handbook: The Role of the Financial Expert."

Professor Bartov has been invited to lecture on executive compensation and stock options, earnings management, equity valuation, and related topics before academic and professional audiences not only in the U.S., but also in Canada, Asia, Europe, Middle East, and Australia. He has also testified on issues related to financial reporting, executive compensation, insider trading and equity valuation in securities fraud cases, contract disputes, and other litigation.

Research Interests

  • Executive Stock Options
  • Executive Compensation
  • Earnings Management
  • Earnings Expectations Management
  • Equity Valuation

Courses Taught

  • Empirical research in financial accounting
  • Financial accounting and reporting
  • Financial statement analysis
  • International accounting and financial statement analysis

Academic Background

Ph.D., Accounting, 1989
University of California, Berkeley

C.P.A., 1979

B.A., Accounting and Economics, 1977
Tel Aviv University

Awards & Appointments

 
Stern's Executive MBA August Class of 2010 Excellence In Teaching Award 2010

Selected Publications

Eli Bartov, Karthik Balakrishnan, and Lucile Faurel (2010)
Post Loss/Profit Announcement Drift
Journal of Accounting and Economics 50, 2010, pp. 20-41

Eli Bartov, Doron Nissim and Partha Mohanram (2007)
Managerial Discretion and the Economic Determinants of the Disclosed Volatility Parameter for Valuing ESOs
Review of Accounting Studies 12, March 2007, pp. 155-179

Eli Bartov and Partha Mohanram (2004)
Private Information, Earnings Manipulations, and Executive Stock Option Exercises
The Accounting Review 79, October 2004, pp. 889 - 920

Eli Bartov, Partha Mohanram and Chandra Seethamraju (2002)
Valuation of Internet Stocks - An IPO Perspective
Journal of Accounting Research 40, May 2002, pp. 321 - 346

Eli Bartov, Dan Givoly and Carla Hayn (2002)
The Rewards for Meeting-or-Beating Earnings Expectations
Journal of Accounting and Economics 33, June 2002, pp. 173 - 204

Eli Bartov, Steve Balsam and Carol Marquardt (2002)
Accruals management, investor sophistication, and equity valuation: Evidence from Form 10-Q Filings
Journal of Accounting Research 40, September 2002, pp. 987 - 1012

Eli Bartov, Ferdinand A. Gul, and Judy S.L. Tsui (2000)
Discretionary Accruals Models and Audit Qualifications
Journal of Accounting and Economics 30, December 2000, pp. 421 - 452

Eli Bartov, Suresh Radhakrishnan and Itzhak Krinsky (2000)
Investor Sophistication and Patterns in Stock Returns after Earnings Announcements
The Accounting Review 75, January 2000, pp. 43 - 63

Eli Bartov, Frederick W. Lindahl and William E. Ricks (1998)
Stock Price Behavior around Announcements of Write-Offs
Review of Accounting Studies 3, 1998, pp. 327 - 346

Eli Bartov, Itzhak Krinsky and Jason Lee (1998)
Evidence on How Companies Choose between Cash Dividends and Open-Market Repurchases
Journal of Applied Corporate Finance 11, Spring 1998, pp. 89 - 96

Areas of Expertise

Accounting

  • Accounting Fraud
  • Earnings Management
  • Executive Stock Options
  • Financial Accounting
  • Insider Trading
  • International Accounting
  • Regulatory Bodies (FASB, IASB, PCAOB, SEC, IFRS, GAAP)
  • Valuation

Management

  • Executive Compensation/Incentives