Baruch I. Lev

Baruch I. Lev

Joined Stern 1996

Leonard N. Stern School of Business
Kaufman Management Center
44 West Fourth Street, 10-180
New York, NY 10012

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Baruch Lev is the Philip Bardes Professor of Accounting and Finance at New York University Stern School of Business. In his current position, Professor Lev teaches courses in accounting, financial analysis and investor relations.

Professor Lev has been with NYU over 20 years. His primary research areas of interest include financial statement and investment analyses; intangible assets/intellectual capital; management and valuation; capital markets; and mergers and acquisitions. Professor Lev is the author of six books including Intangibles: Management, Measurement, and Reporting (2001), Winning Investors Over (2012), and most recently: The End of Accounting and The Path Forward for Investors and Managers (Wiley, 2016). Lev has published over 120 research studies in the leading accounting, finance and economic journals and received numerous awards and honorary doctorates.

Before joining NYU, Professor Lev held academic positions at the University of Chicago, the Hebrew University of Jerusalem, Tel Aviv University, where he was dean of the business school, and University of California at Berkeley (jointly appointed by the business and law schools). Lev's practical experience includes auditing, and investment banking. He was also a partner over 15 years in a consulting firm.

Professor Lev received his Bachelor of Accounting degree from Hebrew University, Jerusalem; his Master of Business Administration and his doctorate degrees from the University of Chicago.

Research Interests

  • Corporate Governance
  • Earnings Measurement and Management
  • Financial Statement Analysis
  • Financial Accounting
  • Intangibles

Courses Taught

  • Accounting
  • Financial Analysis
  • Investor Relations
  • Ph.D. Seminar in Financial Accounting

Academic Background

Ph.D., Accounting/Finance, 1968
University of Chicago

Selected Publications

Bar-Hava, K., F. Gu, and B. Lev (2019)
Market Evidence On Investor Preference for Fewer Directorship
Journal of Financial and Quantitative Analysis, forthcoming.

Chen, J., E. Demers, and B. Lev (2018)
Oh What a Beautiful Morning! Diurnal Influences on Executives and Analysts: Evidence from Conference Calls
Management Science, 2018, forthcoming

Baruch Lev (2018)
Time to Change the Accounting for Intangibles Status Quo
European Accounting Review, forthcoming

Baruch Lev (2018)
The Deteriorating Usefulness of Financial Report Information and How to Reverse It
Accounting and Business Research, 48, 465-493

6. Gu, F. and B. Lev (2017)
Time to Change Your Investment Model
Financial Analysts Journal, 73, Fourth Quarter 2017, 23-33.

Areas of Expertise


  • Corporate Governance
  • Earnings Management
  • Financial Accounting
  • Financial Statement Analysis
  • Mergers & Acquisitions
  • Valuation