Nir Yehuda

University of Delaware - Accounting & MIS

Associate Professor of Accounting

Alfred Lerner College of Business and Economics

Newark, DE 19716

United States

http://https://lerner.udel.edu/faculty-staff-directory/nir-yehuda/

SCHOLARLY PAPERS

18

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15,767

SSRN CITATIONS
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Top 12,929

in Total Papers Citations

30

CROSSREF CITATIONS

63

Scholarly Papers (18)

The Pricing of Earnings and Cash Flows and an Affirmation of Accrual Accounting

Number of pages: 50 Posted: 14 Oct 2004
Stephen H. Penman and Nir Yehuda
Columbia Business School - Department of Accounting and University of Delaware - Accounting & MIS
Downloads 3,068 (4,636)
Citation 5

Abstract:

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Equity pricing, accruals, cash flows

The Pricing of Earnings and Cash Flows and an Affirmation of Accrual Accounting

Review of Accounting Studies, Vol. 14, No. 4, pp. 453-479
Number of pages: 46 Posted: 25 Aug 2011 Last Revised: 19 Oct 2011
Stephen H. Penman and Nir Yehuda
Columbia Business School - Department of Accounting and University of Delaware - Accounting & MIS
Downloads 815 (36,375)
Citation 3

Abstract:

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Accruals, Cash Flow, Accrual Accounting

2.

The Economic Consequences of Perk Disclosure

Contemporary Accounting Research, Forthcoming, AFA 2011 Denver Meetings Paper
Number of pages: 49 Posted: 19 Mar 2008 Last Revised: 17 Jul 2017
Cornell University - Samuel Curtis Johnson Graduate School of Management, Syracuse University and University of Delaware - Accounting & MIS
Downloads 2,646 (6,057)
Citation 2

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Perks, disclosure, executive compensation, governance

3.

Reconciling Growth and Persistence as Explanations for Accrual Mispricing

Johnson School Research Paper Series No. #11-09
Number of pages: 42 Posted: 08 Apr 2008 Last Revised: 14 Apr 2009
Paul Hribar and Nir Yehuda
University of Iowa - Department of Accounting and University of Delaware - Accounting & MIS
Downloads 1,820 (11,105)
Citation 2

Abstract:

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Accruals, Cash flows, Life cycle, Accrual anomaly

4.

The Nature and Implications of Acquisition Goodwill

Number of pages: 54 Posted: 05 Apr 2011 Last Revised: 15 Mar 2012
Thomas Z. Lys, Linda Vincent and Nir Yehuda
Downloads 1,692 (12,489)
Citation 13

Abstract:

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goodwill, acquistion

5.

Mutual Fund Size, Fund Family Size and Mutual Fund Performance: The Role of Selective Disclosure and Regulation FD

Johnson School Research Paper Series No. 11-2010
Number of pages: 34 Posted: 20 Feb 2010 Last Revised: 11 Jun 2014
Sanjeev Bhojraj, Young Jun Cho and Nir Yehuda
Cornell University - Samuel Curtis Johnson Graduate School of Management, Singapore Management University - School of Accountancy and University of Delaware - Accounting & MIS
Downloads 1,589 (13,788)

Abstract:

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Mutual funds, Reg FD, Selective disclosure

6.

A Matter of Principle: Accounting Reports Convey Both Cash-Flow News and Discount-Rate News

Columbia Business School Research Paper No. 14-16
Number of pages: 52 Posted: 10 Mar 2014 Last Revised: 15 Jul 2017
Stephen H. Penman and Nir Yehuda
Columbia Business School - Department of Accounting and University of Delaware - Accounting & MIS
Downloads 934 (30,552)
Citation 9

Abstract:

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expected returns, cash-flow news, expected-return news, accounting information

7.

Mutual Fund Family Size and Mutual Fund Performance: The Role of Regulatory Changes

Journal of Accounting Research, Forthcoming, Johnson School Research Paper Series No. 55-2011
Number of pages: 49 Posted: 04 Oct 2011 Last Revised: 11 Jun 2014
Sanjeev Bhojraj, Young Jun Cho and Nir Yehuda
Cornell University - Samuel Curtis Johnson Graduate School of Management, Singapore Management University - School of Accountancy and University of Delaware - Accounting & MIS
Downloads 673 (47,864)
Citation 6

Abstract:

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Mutual funds, Reg FD, Global Settlement, Late Trading, Market Timing, Selective disclosure

8.

Resource Adjustment Costs, Cost Stickiness, and Value Creation in Mergers and Acquisitions

AAA 2017 Management Accounting Section (MAS) Meeting
Number of pages: 55 Posted: 16 Aug 2016 Last Revised: 05 Feb 2021
Youngki Jang and Nir Yehuda
University of Nebraska at Omaha and University of Delaware - Accounting & MIS
Downloads 656 (49,418)
Citation 4

Abstract:

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Cost behavior, mergers and acquisitions, Integration

9.

Aggregate Cost Stickiness in GAAP Financial Statements and Future Unemployment Rate

The Accounting Review, 2017
Number of pages: 54 Posted: 11 Jan 2015 Last Revised: 27 Feb 2020
University of New South Wales (UNSW), The Chinese University of Hong Kong (CUHK) and University of Delaware - Accounting & MIS
Downloads 469 (75,485)
Citation 7

Abstract:

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Cost behavior, cost stickiness, unemployment rate forecasting

10.

Do Acquisitions of Private Targets Create Higher Value? The Role of Intangible Assets Acquired

Number of pages: 53 Posted: 02 Nov 2012 Last Revised: 01 Mar 2017
Thomas Z. Lys and Nir Yehuda
Northwestern University - Kellogg School of Management and University of Delaware - Accounting & MIS
Downloads 418 (86,455)

Abstract:

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mergers and acquisitions, synergies, premium

11.

News Content, Investor Misreaction, and Stock Return Predictability

Number of pages: 33 Posted: 02 Sep 2015
Muris Hadzic, David Weinbaum and Nir Yehuda
Whitman School of Management, Syracuse University, Syracuse University and University of Delaware - Accounting & MIS
Downloads 351 (105,563)
Citation 1

Abstract:

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media, news, stock return predictability, delayed reaction

12.

Do Acquisitions of Private Targets Create Higher Value?

Number of pages: 46 Posted: 02 Dec 2016
Thomas Z. Lys and Nir Yehuda
Northwestern University - Kellogg School of Management and University of Delaware - Accounting & MIS
Downloads 247 (153,486)
Citation 2

Abstract:

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Private Targets, Intangibles

13.

Unemployment Risk and Debt Contract Design

Number of pages: 54 Posted: 05 Dec 2018
University of Pennsylvania - Accounting Department, Texas A&M University College Station, University of Delaware - Accounting & MIS and University of Texas at Dallas
Downloads 220 (170,781)

Abstract:

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Unemployment, Debt Contract Design

14.

Cost Structure, Operating Leverage and CDS Spreads

Number of pages: 55 Posted: 31 Aug 2018 Last Revised: 25 Jan 2021
Cornell University - Samuel Curtis Johnson Graduate School of Management, Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Nebraska at Omaha and University of Delaware - Accounting & MIS
Downloads 169 (216,625)

Abstract:

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Cost Structure, Operating Leverage, Credit Spreads, Macroeconomic Forecast

15.

Resource Adjustment Costs, Cost Stickiness, and Value Creation in M&A Deals

Contemporary Accounting Research, Forthcoming
Posted: 08 Feb 2021
Youngki Jang and Nir Yehuda
University of Nebraska at Omaha and University of Delaware - Accounting & MIS

Abstract:

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mergers and acquisitions, resource adjustment costs, integration, cost stickiness

16.

The Information Content of Firms’ Cost Behavior Measures: Evidence from Labor Market Flows

Posted: 06 Jan 2021
Lianghui Wang, Wan Wongsunwai and Nir Yehuda
Xi'an Jiaotong University (XJTU) - School of Law, The Chinese University of Hong Kong (CUHK) and University of Delaware - Accounting & MIS

Abstract:

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Cost structure, cost stickiness, labor flows

17.

News Dispersion, Asymmetric Verification and Conservatism

Posted: 05 Oct 2014
Syracuse University, Oregon State University - College of Business, Syracuse University and University of Delaware - Accounting & MIS

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Conservatism, Bad News, Good News, Dispersion

18.

Corporate Life Cycle and the Value Relevance of Cash Flow Versus Accrual Financial Information

Posted: 28 Jan 2005
Joseph Aharony, Haim Falk and Nir Yehuda
Tel Aviv University - Faculty of Management, The Technion, Israel Institute of Technology and University of Delaware - Accounting & MIS

Abstract:

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Cash Flow, Accrual Accounting, Value Relevance