Baruch Lev
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View article: All losses are not alike: Real versus accounting-driven reported losses
All losses are not alike: Real versus accounting-driven reported losses Open
We examine the value relevance of accounting-driven losses that result from the immediate expensing of firms’ internally generated intangible investments versus losses occurring irrespective of intangible investments. Contrary to the long-…
View article: ESG did not immunize stocks during the COVID‐19 crisis, but investments in intangible assets did
ESG did not immunize stocks during the COVID‐19 crisis, but investments in intangible assets did Open
Environmental, social and governance (“ESG”) scores have been widely touted as indicators of share price resilience during the COVID‐19 crisis. Contrary to this conventional wisdom, we present robust evidence that once industry affiliation…
View article: The deteriorating usefulness of financial report information and how to reverse it
The deteriorating usefulness of financial report information and how to reverse it Open
There is a wide-spread and growing dissatisfaction with the relevance and usefulness of financial report information, particularly among investors and corporate executives. The dissatisfaction is corroborated by extensive research which co…
View article: Oh What a Beautiful Morning! Diurnal Influences on Executives and Analysts: Evidence from Conference Calls
Oh What a Beautiful Morning! Diurnal Influences on Executives and Analysts: Evidence from Conference Calls Open
This study provides novel evidence that expert economic agents’ work-related activities are systematically influenced by the time of day. We use archival data derived from time-stamped quarterly earnings conference calls together with ling…
View article: The Positive Externalities of IFRS R&D Capitalization: Enhanced Voluntary Disclosure
The Positive Externalities of IFRS R&D Capitalization: Enhanced Voluntary Disclosure Open
Studies comparing IFRS with U.S. GAAP generally focus on differences in the attributes and consequences of the recognized financial items. We, in contrast, focus on voluntary disclosure resulting from arguably the most significant differen…
View article: Subject Index
Subject Index Open
Note: Page references followed by f and t indicate an illustrated figure and table, respectively.AARP members, impact 149 Acceleration (operations) 7 Accounting 31-32 advocacy 240 bottom line 116-117 complexity 61 fighting 223-224 mitigati…
View article: Sins of Omission and Commission
Sins of Omission and Commission Open
Have you had enough already with the reasons for the deteriorating usefulness of financial information? We can't resist one more, since this one flies under the radar of even experts. This is the disturbing fact that despite accounting's a…