Eli Amir

Visiting Professor of Accounting

BA (Tel Aviv) MSc PhD (University of California, Berkeley) CPA

Professor Eli Amir visits London Business School from Tel Aviv University’s Coller School of Management, where he is the Max and Steffi Perlman Professor of Financial Economics.

Until August 2012, he was a Professor at London Business School (Chair of the Accounting Subject Area 2004-2008), and from 2000 until 2003 he was the Chairman of the Israel Accounting Standards Board.

Amir's research focuses on the market reaction to cyber attacks, the value of financial audits, measuring the precision of information in stock returns, the economic consequences of business corruption, and financial statement analysis. He has published articles in leading academic journals.

Professor Amir teaches courses in advanced financial statement analysis, financial analysis of mergers and acquisitions and financial reporting and control.

He received his BA degree in Accounting and Economics from Tel Aviv University and his PhD in Business Administration from the University of California, Berkeley. He has also received an honorary doctorate from the University of Oulu in Finland. He is a certified public accountant in Israel.

Research interests
Publications

Financial Statement Analysis
Corporate governance
Pension asset allocation
Role of financial information in capital markets
Reliability of accounting figures
The impact of accounting conservatism and auditor independence on capital markets.

2019

Abnormal fees and timely loss recognition – a long-term perspective

Amir E; Guan Y; Livne G

Auditing: A Journal of Practice & Theory 2019 Vol 38:3 p 1-22

Estimating the precision of information on earnings and non-earnings announcement days, and its relation with the cost of equity

Amir E; Levi S

European Accounting Review 2019 Vol 28:2 p 223-248

2018

Do firms underreport information on cyber-attacks? Evidence from capital markets

Amir E; Levi S; Livne T

Review of Accounting Studies 2018 Vol 23:3 p 1177-1206

The deterrent effect of whistleblowing on tax collections

Amir E; Lazar A; Levi S

European Accounting Review 2018 Vol 27:5 p 939-954

2017

Business corruption and economic prosperity

Amir E.; Danziger S; Levi S

Journal of Accounting, Auditing and Finance 2017 Forthcoming

2015

Conditional persistence of earnings components and accounting anomalies

Amir E; Kama I; Levi S

Journal of Business Finance and Accounting 2015 Vol 42:7-8 p 801-825

2014

Criminal convictions and risk taking

Amir E; Kallunki J P; Nilsson H

Australian Journal of Management 2014 Vol 39:4 p 497-523

2013

Extracting sustainable earnings from profit margins

Amir E; Einhorn E; Kama I

European Accounting Review 2013 Vol 22:4 p 685-718

2011

Conditional versus unconditional persistence of RNOA components: Implications for valuation

Amir E; Kama I; Livnat J

Review of Accounting Studies 2011 Vol 16:2 p 302-327

2010

Auditor independence, bond rating and the cost of capital before and after Sarbanes-Oxley: The case of newly issued public debt

Amir E; Guan Y; Livne G

European Accounting Review 2010 Vol 19:4 p 633-664

The effect of pension accounting on corporate pension asset allocation

Amir E; Guan Y; Oswald D

Review of Accounting Studies 2010 Vol 15 p 345-366

2007

Association of R&D and capital expenditures with subsequent earnings variability

Amir E; Guan Y; Livne G

Journal of Business Finance and Accounting 2007 January/March Vol 34:1-2 p 222-246

2005

How to improve the state of the CPA?

Amir E

The Accounting Review of the Institute of Certified Public Accountants in Israel, 52 (June), 2005

2004

Accounting, valuation and duration of football player contracts

Amir E; Livne G

Journal of Business Finance and Accounting 2004 Vol 32:3-4 p 549-586

2003

Do financial analysts get intangibles?

Amir E; Lev B; Sougiannis T

European Accounting Review 2003 Vol 12:4 p 635-661

2002

Chronology of standard-setting: the case of Israel accounting standard no. 12, discontinuance of adjusting financial statements for inflation

Amir E; Maimon-Tsadik S

Rohe Hachesbon 2002 April

2001

Aggregation and valuation of deferred taxes

Amir E; Kirschenheiter M T; Willard K

Review of Accounting Studies 2001 Vol 6:2-3 p 275-297

2000

Financial analysts in capital markets - a status report

Amir E

Rohe Hachesbon, The Accounting Review of the Institute of Certified Public Accountants in Israel, 2000 August

Periodic status reports: what is new at the Israel accounting standards board?

Amir E

Rohe Hachesbon 2000

1999

Accounting recognition and the determinants of pension asset allocation

Amir E; Benartzi S

Journal of Accounting, Auditing and Finance 1999 Vol 14:3 p 321-346

Analysts' interpretation and investors' valuation of tax carryforwards

Amir E; Sougiannis T

Contemporary Accounting Research 1999 Spring Vol 16:1 p 1-34

1998

Accounting for income taxes

Amir E; Madar R

Rohe Hachesbon, The Accounting Review of the Institute of Certified Accountants in Israel, 1998 August

Assumed rate of return on pension funds and asset allocation as predictors of portfolio performance

Amir E; Benartzi S

Accounting Review 1998 July Vol 73:3 p 335-352

Overreaction and underreaction in analysts' forecasts

Amir E; Ganzach Y

Journal of Economic Behavior and Organization 1998 Vol 37:3 p 333-347

1997

Accounting for income taxes

Amir E

Kassirer Institute of Accounting Research 1997

Adoption choices of SFAS no. 106: implications for financial statement analysis

Amir E; Livnat J

Journal of Financial Statement Analysis 1997 Winter Vol 2:2 p 51-60

Economic consequences of alternative adoption rules for new accounting standards

Amir E; Ziv A

Contemporary Accounting Research 1997 Vol 14:3 p 543-568

'Employee benefits' A comment by a subcommittee of the American Accounting Association's Globalization Initiatives Committee on IASC exposure draft E54

Swanson E P; Amir E; et al.

Accounting Horizons 1997 September Vol 11:3 p 102-105

Firm valuation, financial statement analysis and accounting regulation: an academic perspective

Amir E

Rohe Hachesbon, The Accounting Review of the Institute of Certified Public Accountants in Israel, 1997 May

Recognise, disclose or delay: timing the adoption of SFAS no. 106

Amir E; Ziv A

Journal of Accounting Research 1997 Spring Vol 35:1 p 61-81

Reported income and the expected rate of return on pension assets

Amir E; Benartzi S

Journal of Financial Statement Analysis 1997 Winter Vol 2:2 p 17-25

Valuation of deferred taxes

Amir E; Kirschenheiter M T; Willard K

Contemporary Accounting Research 1997 Vol 14:4 p 597-622

1996

Effect of accounting aggregation on the value-relevance of financial disclosures: the case of SFAS no. 106

Amir E

Accounting Review 1996 October Vol 71:4 p 539-556

Firms' choice of estimation parameters: empirical evidence from SFAS 106

Amir E; Gordon E

Journal of Accounting, Auditing and Finance 1996 Summer Vol 11 p 427-452

Information content of the president's letter to shareholders

Amir E; Abrahamson E

Journal of Business Finance and Accounting 1996 October Vol 23:8 p 1157-1185

Multiperiod analysis of adoption motives: the case of SFAS no. 106

Amir E; Livnat J

Accounting Review 1996 October Vol 71:4 p 505-519

Value-relevance of nonfinancial information: the wireless communication industry

Amir E; Lev B

Journal of Accounting and Economics 1996 Vol 22 p 3-30

1994

1993

Teaching portfolio

Our teaching offering is updated annually. Faculty and programme material are subject to change.