Baruch Lev

New York University - Stern School of Business

Philip Bardes Professor of Accounting and Finance

40 West 4th Street, Suite 400

New York, NY 10012

United States

http://www.baruch-lev.com

SCHOLARLY PAPERS

49

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56,102

SSRN CITATIONS
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SSRN RANKINGS

Top 1,147

in Total Papers Citations

399

CROSSREF CITATIONS

635

Scholarly Papers (49)

1.

Explaining the Recent Failure of Value Investing

NYU Stern School of Business
Number of pages: 29 Posted: 28 Aug 2019 Last Revised: 31 Mar 2020
Baruch Lev and Anup Srivastava
New York University - Stern School of Business and University of Calgary - Haskayne School of Business
Downloads 8,989 (699)
Citation 14

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Value investing, Growth investing, Hedged portfolio, Intangibles, R&D, Market to book ratio, Credit crisis

Remarks on the Measurement, Valuation, and Reporting of Intangible Assets

Economic Policy Review, Vol. 9, No. 3, September 2003
Number of pages: 6 Posted: 25 Aug 2005
Baruch Lev
New York University - Stern School of Business
Downloads 2,997 (4,575)

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accounting, intangibles, intangible assets, investment

Remarks on the Measurement, Valuation, and Reporting of Intangible Assets

NYU Working Paper No. 2451/27468
Number of pages: 6 Posted: 08 Oct 2008
Baruch Lev
New York University - Stern School of Business
Downloads 2,071 (8,441)

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accounting, intangibles, intangible assets, investment

3.

Is Doing Good Good for You? How Corporate Charitable Contributions Enhance Revenue Growth

Number of pages: 40 Posted: 27 Jul 2006 Last Revised: 26 Jan 2009
New York University - Stern School of Business, College of William and Mary - Mason School of Business and JSOM, University of Texas at Dallas
Downloads 3,320 (3,860)
Citation 29

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corporate philanthropy, revenue growth, customer satisfaction, social responsibility, causality tests

4.

ESG Didn’t Immunize Stocks During the COVID-19 Crisis, But Investments in Intangible Assets Did

Journal of Business Finance & Accounting (JBFA), Forthcoming, NYU Stern School of Business
Number of pages: 45 Posted: 18 Aug 2020 Last Revised: 02 Mar 2021
University of Waterloo, Tilburg University, Tilburg University and New York University - Stern School of Business
Downloads 3,069 (4,481)
Citation 6

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ESG, COVID-19, CSR, Corporate Social Responsibility, Share Price Resilience, Crisis, Intangibles, Market Crash

5.

What Value Analysts?

Number of pages: 41 Posted: 13 Jan 2000
Eli Amir, Baruch Lev and Theodore Sougiannis
Tel Aviv University, New York University - Stern School of Business and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 2,859 (5,055)
Citation 10

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6.
Downloads 2,650 ( 5,737)
Citation 59

A Rude Awakening: Internet Shakeout in 2000

EFA 0660; EFMA 2000 Athens Meetings; Simon Business School Working Paper No. FR 00-13
Number of pages: 45 Posted: 21 Nov 2000
Elizabeth Demers and Baruch Lev
University of Waterloo and New York University - Stern School of Business
Downloads 2,511 (6,131)
Citation 64

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Internet, valuation, cash burn, web traffic, intangibles, knowledge assets

A Rude Awakening: Internet Shakeout in 2000

NYU Working Paper No. 2451/27462
Number of pages: 45 Posted: 08 Oct 2008
Elizabeth Demers and Baruch Lev
University of Waterloo and New York University - Stern School of Business
Downloads 139 (246,762)
Citation 1

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7.

The Value-Relevance of Intangibles: The Case of Software Capitalization

Number of pages: 43 Posted: 20 Jan 1999
David Aboody and Baruch Lev
University of California, Los Angeles (UCLA) - Accounting Area and New York University - Stern School of Business
Downloads 2,630 (5,787)
Citation 28

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8.
Downloads 2,294 ( 7,257)
Citation 43

The Persistence of the Accruals Anomaly

Number of pages: 37 Posted: 15 May 2004
Baruch Lev and Doron Nissim
New York University - Stern School of Business and Columbia University - Columbia Business School
Downloads 2,065 (8,484)
Citation 5

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The Persistence of the Accruals Anomaly

NYU Working Paper No. 2451/27466
Number of pages: 37 Posted: 08 Oct 2008
Baruch Lev and Doron Nissim
New York University - Stern School of Business and Columbia University - Columbia Business School
Downloads 229 (158,302)
Citation 4

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9.
Downloads 2,274 ( 7,374)
Citation 5

Markets in Intangibles: Patent Licensing

Number of pages: 33 Posted: 29 Jul 2001
Feng Gu and Baruch Lev
State University of New York at Buffalo and New York University - Stern School of Business
Downloads 2,012 (8,856)
Citation 8

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Patent licensing; Royalty; Intangibles

Markets in Intangibles: Patent Licensing

NYU Working Paper No. 2451/27465
Number of pages: 33 Posted: 08 Oct 2008
Feng Gu and Baruch Lev
State University of New York at Buffalo and New York University - Stern School of Business
Downloads 262 (138,557)

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patent licensing, royalty, intangibles

The Usefulness of Accounting Estimates for Predicting Cash Flows and Earnings

Number of pages: 64 Posted: 06 May 2005 Last Revised: 02 Feb 2009
Siyi Li, Baruch Lev and Theodore Sougiannis
California State University, Fullerton - Department of Accounting, New York University - Stern School of Business and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 1,610 (12,632)
Citation 11

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Accounting Estimates: Pervasive, Yet of Questionable Usefulness

NYU Working Paper No. 2451/27469
Number of pages: 52 Posted: 08 Oct 2008
Baruch Lev, Siyi Li and Theodore Sougiannis
New York University - Stern School of Business, California State University, Fullerton - Department of Accounting and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 428 (80,219)

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Quantifying Managerial Ability: A New Measure and Validity Tests

Management Science, Forthcoming, AAA 2009 Financial Accounting and Reporting Section (FARS) Paper, AAA 2009 Management Accounting Section (MAS) Meeting Paper
Number of pages: 33 Posted: 11 Sep 2008 Last Revised: 13 Nov 2011
University of Illinois at Chicago, New York University - Stern School of Business and University of Washington
Downloads 2,026 (8,756)
Citation 73

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Managerial ability, data envelopment analysis

Quantifying Managerial Ability: A New Measure and Validity Tests

Management Science, Forthcoming
Posted: 01 Nov 2011
University of Illinois at Chicago, New York University - Stern School of Business and University of Washington

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Managerial Ability, Managerial Talent, Managerial Efficiency

12.

Managerial Ability and Earnings Quality

Accounting Review, Forthcoming
Number of pages: 51 Posted: 28 Jul 2010 Last Revised: 12 Dec 2012
University of Illinois at Chicago, Brigham Young University - Marriott School of Business, New York University - Stern School of Business and University of Washington
Downloads 1,983 (9,233)
Citation 53

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Managerial ability, managerial efficiency, earnings quality, accruals quality

13.

Intangibles

Number of pages: 51 Posted: 14 Aug 2018
Baruch Lev
New York University - Stern School of Business
Downloads 1,591 (13,129)
Citation 4

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Intangibles, financial reports, accounting policies, technology, research agenda

14.
Downloads 1,445 ( 15,286)
Citation 18

The Valuation of Biotech Ipos

Number of pages: 57 Posted: 04 Feb 2005
Re-Jin Guo, Baruch Lev and Nan Zhou
University of Illinois at Chicago - Department of Finance, New York University - Stern School of Business and University of Cincinnati - Lindner College of Business
Downloads 1,221 (19,392)
Citation 2

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Valuation, Biotech IPOs, Non-Financial information

The Valuation of Biotech IPOs

NYU Working Paper No. 2451/27471, UIC College of Business Administration Research Paper No. 08-04
Number of pages: 58 Posted: 08 Oct 2008 Last Revised: 06 Nov 2012
Re-Jin Guo, Baruch Lev and Nan Zhou
University of Illinois at Chicago - Department of Finance, New York University - Stern School of Business and University of Cincinnati - Lindner College of Business
Downloads 224 (161,751)
Citation 3

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Valuation, Biotech IPOs, Non-Financial information

The Valuation of Biotech Ipos

Journal of Accounting, Auditing and Finance, Vol. 20, No. 4, pp. 423-459, Fall 2005
Posted: 24 Aug 2005
Re-Jin Guo, Baruch Lev and Nan Zhou
University of Illinois at Chicago - Department of Finance, New York University - Stern School of Business and University of Cincinnati - Lindner College of Business

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Valuation, Biotech IPOs, Non-Financial information

15.

To Guide Or Not to Guide? Causes and Consequences of Stopping Quarterly Earnings Guidance

Contemporary Accounting Research, 2010, Vol. 27 (1): 143-185
Number of pages: 51 Posted: 12 Jan 2006 Last Revised: 24 Mar 2019
University of Florida - Department of Finance, Insurance and Real Estate, New York University - Stern School of Business and University of Florida - Warrington College of Business Administration
Downloads 1,370 (16,592)
Citation 38

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earnings guidance, voluntary disclosure, analyst following, managerial myopia

16.
Downloads 1,142 ( 21,872)
Citation 52

R&D Reporting Biases and Their Consequences

Number of pages: 60 Posted: 20 Aug 2004
New York University - Stern School of Business, Rutgers, The State University of New Jersey - Accounting and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 926 (29,180)
Citation 6

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R&D Accounting, Reporting Biases, Market Valuation, Mispricing

R&D Reporting Biases and Their Consequences

NYU Working Paper No. 2451/27470
Number of pages: 60 Posted: 08 Oct 2008
New York University - Stern School of Business, Rutgers, The State University of New Jersey - Accounting and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 216 (168,189)
Citation 7

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R&D Reporting Biases and their Consequences

Contemporary Accounting Research, Vol. 22, No. 4, Winter 2005
Posted: 01 Sep 2005
New York University - Stern School of Business, Rutgers, The State University of New Jersey - Accounting and University of Illinois at Urbana-Champaign - Department of Accountancy

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R&D Accounting, Reporting Biases, Market Valuation, Mispricing

Changes in Institutional Ownership and Subsequent Earnings Announcement Abnormal Returns

Number of pages: 44 Posted: 25 Jun 2002
University of Texas at Dallas - Naveen Jindal School of Management, DePaul University - School of Accountancy and MIS, New York University - Stern School of Business and University of Arizona - Eller College of Management
Downloads 937 (28,662)

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institutional ownership, informed trading, correlated information

Changes in Institutional Ownership and Subsequent Earnings Announcement Abnormal Returns

NYU Working Paper No. 2451/27467
Number of pages: 44 Posted: 08 Oct 2008
University of Texas at Dallas - Naveen Jindal School of Management, DePaul University - School of Accountancy and MIS, New York University - Stern School of Business and University of Arizona - Eller College of Management
Downloads 191 (187,952)
Citation 1

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institutional ownership, informed trading, correlated information

Changes in Institutional Ownership and Subsequent Earnings Announcement Abnormal Returns

Journal of Accounting, Auditing and Finance, Vol. 19, Summer 2004
Posted: 01 May 2006
University of Texas at Dallas - Naveen Jindal School of Management, DePaul University - School of Accountancy and MIS, New York University - Stern School of Business and University of Arizona - Eller College of Management

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institutional ownership, informed trading, correlated information

18.

Overpriced Shares, Ill-Advised Acquisitions, and Goodwill Impairment

Number of pages: 71 Posted: 12 May 2008 Last Revised: 08 Sep 2008
Feng Gu and Baruch Lev
State University of New York at Buffalo and New York University - Stern School of Business
Downloads 1,008 (26,205)
Citation 24

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19.

Machine Learning Improves Accounting Estimates: Evidence from Insurance Payments

Number of pages: 50 Posted: 12 Oct 2018 Last Revised: 05 May 2020
affiliation not provided to SSRNSouthwestern University of Finance and Economics (SWUFE) - School of Accountancy, New York University - Stern School of Business, Southwestern University of Finance and Economics (SWUFE), The College of New Jersey and Rutgers Business School
Downloads 975 (27,473)
Citation 5

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machine learning, accounting estimates

Explaining the Short- and Long-Term IPO Anomalies in the Us by R&D

Number of pages: 47 Posted: 01 Sep 2005
Re-Jin Guo, Baruch Lev and Charles Shi
University of Illinois at Chicago - Department of Finance, New York University - Stern School of Business and NUS Business School, National University of Singapore
Downloads 652 (47,206)

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R&D, IPO's performance, information asymmetry, investor optimism

Explaining the Short- and Long-Term IPO Anomalies in the US by R&D

NYU Working Paper No. 2451/27474, UIC College of Business Administration Research Paper No. 08-02
Number of pages: 48 Posted: 08 Oct 2008 Last Revised: 02 Dec 2008
Re-Jin Guo, Baruch Lev and Charles Shi
University of Illinois at Chicago - Department of Finance, New York University - Stern School of Business and NUS Business School, National University of Singapore
Downloads 164 (214,865)
Citation 4

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R&D, IPO's performance, information asymmetry, investor optimism

Explaining the Short and Long-Term IPO Anomalies in the Us by R&D

Journal of Business Finance & Accounting, Vol. 33, No. 3-4, pp. 550-579, April 2006
Number of pages: 30 Posted: 25 May 2006
Re-Jin Guo, Baruch Lev and Charles Shi
University of Illinois at Chicago - Department of Finance, New York University - Stern School of Business and NUS Business School, National University of Singapore
Downloads 15 (667,550)
Citation 8
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21.

The Stock Market Valuation of R&D Leaders

NYU Working Paper No. 2451/27475
Number of pages: 54 Posted: 08 Oct 2008
New York University - Stern School of Business, JSOM, University of Texas at Dallas and American University of Sharjah - School of Business and Management
Downloads 693 (44,093)

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22.

Unintended Consequence: Fair Value Accounting Informs on Liquidity Risk

Number of pages: 61 Posted: 02 Sep 2009
Baruch Lev and Nan Zhou
New York University - Stern School of Business and University of Cincinnati - Lindner College of Business
Downloads 689 (44,451)
Citation 12

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Fair value accounting, Economic Crisis, SFAS 157

23.

Causes and Consequences of Disaggregating Earnings Guidance

Journal of Business, Finance and Accounting, 2013, Vol. 40 (1)&(2): 26-54
Number of pages: 49 Posted: 13 Sep 2007 Last Revised: 24 Mar 2019
Pennsylvania State University, New York University - Stern School of Business and University of Florida - Warrington College of Business Administration
Downloads 687 (44,616)
Citation 5

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management earnings forecast, earnings guidance, disaggregated earnings, voluntary disclosure

24.

Is R&D Mispriced or Properly Risk-Adjusted?

Number of pages: 40 Posted: 03 May 2006 Last Revised: 29 Sep 2008
American University of Sharjah - School of Business and Management, New York University - Stern School of Business and JSOM, University of Texas at Dallas
Downloads 658 (47,296)
Citation 3

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R&D Valuation, Innovation Strategy, R&D mispricing, R&D risk

25.

Sustainability Matters: Why and How Corporate Boards Should Become Involved

The Conference Board Research Report No. R-1481-11-RR
Number of pages: 92 Posted: 04 Apr 2012
affiliation not provided to SSRN, University of Georgia, Central Connecticut State University - Management & Organization, Independent, The Conference Board, Inc., Simon Fraser University (SFU), affiliation not provided to SSRN, Boston College - Department of Marketing, affiliation not provided to SSRN, University of California, Berkeley - Marketing Group, New York University (NYU) - Department of Marketing, Simmons College, Boston University, City University of New York (CUNY) - Allen G. Aaronson Department of Marketing & International Business, New York University - Stern School of Business, College of William and Mary - Mason School of Business and JSOM, University of Texas at Dallas
Downloads 614 (51,732)

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Corporate Social Responsibility, corporate governance, sustainability, board of directors

26.

Customer Franchise — A Hidden, Yet Crucial Asset

Contemporary Accounting Research, Forthcoming
Number of pages: 43 Posted: 25 Jan 2010 Last Revised: 20 Jul 2014
Free University of Bolzano - Faculty of Economics and Management, City University of New York (CUNY) - Stan Ross Department of Accountancy and New York University - Stern School of Business
Downloads 564 (57,578)
Citation 2

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Customer Equity, Intangibles, Nonfinancial Information, Forecasting Earnings, Subscription-Based Business Model

27.

Oh What a Beautiful Morning! Diurnal Influences on Executives and Analysts: Evidence from Conference Calls

Management Science, Vol. 64, No. 12, pp. 5899-5924
Number of pages: 56 Posted: 09 Dec 2012 Last Revised: 05 Feb 2019
Jing Chen, Elizabeth Demers and Baruch Lev
Stevens Institute of Technology - School of Business, University of Waterloo and New York University - Stern School of Business
Downloads 522 (63,513)
Citation 11

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conference calls, textual analysis, management communication, investor relations, circadian rhythms, diurnal variations, abnormal returns, behavioral economics

28.

R&D Volatility Drivers

FIRN Research Paper No. 2763369
Number of pages: 46 Posted: 12 Apr 2016
New York University - Stern School of Business, JSOM, University of Texas at Dallas and The University of Western Australia
Downloads 360 (98,855)
Citation 1

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R&D; product uncertainty; process-cost uncertainty; technological disruption uncertainty

29.

The Deteriorating Usefulness of Financial Report Information and How to Reverse It

Number of pages: 50 Posted: 05 Dec 2017
Baruch Lev
New York University - Stern School of Business
Downloads 359 (99,498)
Citation 8

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Relevance and usefulness of financial report information

30.

Investor Sentiments, Ill-Advised Acquisitions and Goodwill Impairment

NYU Working Paper No. 2451/27476
Number of pages: 56 Posted: 08 Oct 2008
Feng Gu and Baruch Lev
State University of New York at Buffalo and New York University - Stern School of Business
Downloads 335 (107,177)

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31.

Fundamental Analysis of Detailed Financial Data: A Machine Learning Approach

Number of pages: 77 Posted: 03 Feb 2021 Last Revised: 02 Apr 2021
Xi Chen, Yang Ha Cho, Yiwei Dou and Baruch Lev
New York University (NYU) - Leonard N. Stern School of Business, New York University (NYU) - Department of Accounting, New York University (NYU) - Department of Accounting and New York University - Stern School of Business
Downloads 329 (111,240)
Citation 1

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Fundamental Analysis, Detailed Financial Data, XBRL, Machine Learning

32.

SFAS 142, Conditional Conservatism, and Acquisition Profitability and Risk

Number of pages: 50 Posted: 25 Nov 2015
Santa Clara University, New York University - Stern School of Business and New York University (NYU) - Department of Accounting
Downloads 321 (112,386)
Citation 6

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Conditional conservatism, goodwill, SFAS 142, acquisition profitability

33.

Patent Disclosure and Price Discovery

Number of pages: 53 Posted: 04 Nov 2018 Last Revised: 07 Nov 2018
Deepak Hegde, Baruch Lev and Chenqi Zhu
New York University (NYU) - Leonard N. Stern School of Business, New York University - Stern School of Business and University of California, Irvine - Paul Merage School of Business
Downloads 312 (115,857)
Citation 5

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Is Doing Good Good for You? Yes, Charitable Contributions Enhance Revenue Growth

NYU Working Paper No. CHRISTINE PETROVITS-01
Number of pages: 36 Posted: 16 Nov 2008
Baruch Lev
New York University - Stern School of Business
Downloads 174 (204,218)
Citation 1

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Is Doing Good Good for You? Yes, Charitable Contributions Enhance Revenue Growth

NYU Working Paper No. BARUCH LEV-04
Number of pages: 36 Posted: 16 Nov 2008
Baruch Lev and Christine Petrovits
New York University - Stern School of Business and College of William and Mary - Mason School of Business
Downloads 133 (255,643)

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35.

On Guidance and Volatility

Kelley School of Business Research Paper No. 2014-15
Number of pages: 56 Posted: 12 Jan 2014 Last Revised: 23 Oct 2014
New York University, Indiana University - Kelley School of Business - Department of Finance and New York University - Stern School of Business
Downloads 247 (147,563)
Citation 31

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disclosure, earnings guidance, volatility, information environment, material news items, earnings announcements

36.

The Measurement of Firm-Specific Organization Capital

NBER Working Paper No. w9581
Number of pages: 42 Posted: 20 Mar 2003 Last Revised: 01 Nov 2010
Baruch Lev and Suresh Radhakrishnan
New York University - Stern School of Business and JSOM, University of Texas at Dallas
Downloads 206 (175,484)

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37.

The Positive Externalities of IFRS R&D Capitalization: Enhanced Voluntary Disclosure

Review of Accounting Studies, Forthcoming
Number of pages: 50 Posted: 28 Nov 2016
Ester Chen, Ilanit Gavious and Baruch Lev
Peres Academic Center, Ben-Gurion University of the Negev and New York University - Stern School of Business
Downloads 203 (177,878)
Citation 8

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38.

Organization Capital

Abacus, Vol. 45, Issue 3, pp. 275-298, September 2009
Number of pages: 24 Posted: 08 Oct 2009
New York University - Stern School of Business, JSOM, University of Texas at Dallas and Cheung Kong Graduate School of Business
Downloads 3 (733,667)
Citation 14
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39.

Causes and Consequences of Disaggregating Earnings Guidance

Journal of Business Finance & Accounting, Vol. 40, Issue 1-2, pp. 26-54, 2013
Number of pages: 29 Posted: 27 Feb 2013
affiliation not provided to SSRN, New York University - Stern School of Business and affiliation not provided to SSRN
Downloads 2 (743,684)
Citation 2
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management earnings forecasts, earnings guidance, disaggregation, voluntary disclosure

40.

Evaluating Sustainable Competitive Advantage

Journal of Applied Corporate Finance, Vol. 29, Issue 2, pp. 70-75, 2017
Number of pages: 8 Posted: 24 Jul 2017
Baruch Lev
New York University - Stern School of Business
Downloads 1 (755,959)
Citation 2
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41.

The Relevance of Fair Value Accounting: Investors’ Reactions to the 2008 Economic Crisis Events

Posted: 13 Mar 2011
Baruch Lev and Nan Zhou
New York University - Stern School of Business and University of Cincinnati - Lindner College of Business

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Fair Value Accounting, SFAS 157, Economic Crisis

42.

Executive Pay Dispersion, Corporate Governance and Firm Performance

Review of Quantitative Finance and Accounting, Vol. 30, pp. 315-338, 2008
Posted: 20 Nov 2008
Nanyang Technological University (NTU), New York University - Stern School of Business and Nanyang Technological University (NTU) - Division of Accounting

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Compensation, Corporate Governance, Performance, Pay dispersion

43.

Taxable Income, Future Earnings, and Equity Values

Accounting Review, Vol. 79, October 2004
Posted: 03 Jun 2004
Baruch Lev and Doron Nissim
New York University - Stern School of Business and Columbia University - Columbia Business School

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taxable income, deferred taxes, earnings quality, earnings management, market efficiency

44.

Do Financial Analysts Get Intangibles?

European Accounting Review, Vol. 12, No. 4, 2003
Posted: 10 Nov 2003
Eli Amir, Baruch Lev and Theodore Sougiannis
Tel Aviv University, New York University - Stern School of Business and University of Illinois at Urbana-Champaign - Department of Accountancy

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45.

Internet Traffic and Portfolio Returns

Financial Analysts Journal, Vol. 57, No. 3, May/June 2001
Posted: 31 Jul 2001
Baruch Lev, Ron Lazer and Joshua Livnat
New York University - Stern School of Business, New York University (NYU) - Department of Accounting and New York University

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46.

Baruch Lev, Intangibles: Management, Measurement and Reporting, Bookings Institution Press, 2001

Posted: 22 Jan 2001
Baruch Lev
New York University - Stern School of Business

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47.

Informed Trading by Institutions and Quality of Accounting Information

Posted: 27 Dec 2000
University of Texas at Dallas - Naveen Jindal School of Management, DePaul University - School of Accountancy and MIS, New York University - Stern School of Business and University of Arizona - Eller College of Management

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Institutional trading, earnings accouncements, selective disclosure

48.

The Market Valuation of R&D Expenditures

Posted: 11 Jan 1999
Baruch Lev and Paul Zarowin
New York University - Stern School of Business and New York University (NYU) - Department of Accounting

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49.

Value-Relevance of Nonfinancial Information: The Wireless Communications Industry

Posted: 19 Jun 1995
Eli Amir and Baruch Lev
Tel Aviv University and New York University - Stern School of Business

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