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Eli Amir

Visiting Professor of Accounting


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

Professor Eli Amir visits London Business School from Tel Aviv University’s Recanati Graduate School of Management, where he is Professor of Accounting. Until August 2012, he was a Professor at London Business School, and from 2000 until 2003 he was the Chairman of the Israel Accounting Standards Board.


His research focuses on financial analysis, capital markets, the economic consequences of business corruption, pension asset allocation, auditing and the association between personal attributes and corporate decisions. He has published articles in leading academic journals.


Professor Amir teaches courses in financial accounting, advanced financial statement analysis, financial analysis of mergers and acquisitions and empirical research in accounting.


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 is also a certified public accountant in Israel.


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

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

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

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

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

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

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

Segment disclosures: theory and practice

Amir E; Fuerst O

Rohe Hachesbon, The Accounting Review of the Institute of Certified Public Accountants in Israel, 1994 January

Accounting for pensions and other post-employment benefits

Amir E; Ziv A

Kassirer Institute for Accounting Research Tel Aviv University, Israel, 1994

Consolidated financial statements: theory and practice

Amir E; Rohen U

Rohe Hachesbon 1994 September

Comparison of the value-relevance of US vs. non-US GAAP accounting measures using form 20-F reconciliations

Amir E; Harris T S; Venuti E K

Journal of Accounting Research 1993 Vol 31:3 p 230-264

Financial reporting of non-US (foreign) firms traded in US financial markets

Amir E

Rohe Hachesbon, The Accounting Review of the Institute of Certified Public Accountants in Israel, 1993 October

  • Advanced Financial Statement Analysis (Elective) E422 SUM15
  • Financial Analysis of Mergers, Acquisitions & Other Corporate Restructurings E107 SUM15

Research Interests

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.