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Baruch I. Lev

Baruch I. Lev

Joined Stern 1996

Leonard N. Stern School of Business
Kaufman Management Center
44 West Fourth Street, 10-92
New York, NY 10012

E-mail bil1@stern.nyu.edu
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Biography

Baruch Lev is the Philip Bardes Professor of Accounting and Finance at New York University Stern School of Business. In his current position, Professor Lev teaches courses in accounting, financial analysis and investor relations.

Professor Lev has been with NYU over 20 years. His primary research areas of interest include financial statement and investment analyses; intangible assets/intellectual capital; management and valuation; capital markets; and mergers and acquisitions. Professor Lev is the author of six books including Intangibles: Management, Measurement, and Reporting (2001), Winning Investors Over (2012), and most recently: The End of Accounting and The Path Forward for Investors and Managers (Wiley, 2016). Lev has published over 120 research studies in the leading accounting, finance and economic journals and received numerous awards and honorary doctorates.

Before joining NYU, Professor Lev held academic positions at the University of Chicago, the Hebrew University of Jerusalem, Tel Aviv University, where he was dean of the business school, and University of California at Berkeley (jointly appointed by the business and law schools). Lev's practical experience includes auditing, and investment banking. He was also a partner over 15 years in a consulting firm.

Professor Lev received his Bachelor of Accounting degree from Hebrew University, Jerusalem; his Master of Business Administration and his doctorate degrees from the University of Chicago.

Research Interests

  • Corporate Governance
  • Earnings Measurement and Management
  • Financial Statement Analysis
  • Financial Accounting
  • Intangibles

Courses Taught

  • Accounting
  • Financial Analysis
  • Investor Relations
  • Ph.D. Seminar in Financial Accounting

Academic Background

Ph.D., Accounting/Finance, 1968
University of Chicago

Selected Publications

Bar-Hava, K., F. Gu, and B. Lev (2019)
Market Evidence On Investor Preference for Fewer Directorship
Journal of Financial and Quantitative Analysis, forthcoming.

Baruch Lev (2018)
Time to Change the Accounting for Intangibles Status Quo
European Accounting Review, forthcoming

Baruch Lev (2018)
The Deteriorating Usefulness of Financial Report Information and How to Reverse It
Accounting and Business Research, 48, 465-493

Chen, J., E. Demers, and B. Lev (2018)
Oh What a Beautiful Morning! Diurnal Influences on Executives and Analysts: Evidence from Conference Calls
Management Science, 2018, forthcoming

6. Gu, F. and B. Lev (2017)
Time to Change Your Investment Model
Financial Analysts Journal, 73, Fourth Quarter 2017, 23-33.

Related News & Research

New, joint research from Professor Baruch Lev exploring the link between ESG considerations and stock performance during crises is highlighted

Joint research from Professor Baruch Lev investigating why firms split their stock or distribute stock dividends and why the market reacts favorably to these distributions is cited

Value Investing Is Still Moribund

Do Asset Write-Offs Matter? Not Really

Professor Baruch Lev's co-authored book, "The End of Accounting and the Path Forward for Investors and Managers," is featured on "The CFO Essential Summer Reading" list

Joint research from Professor Baruch Lev examining the recent failure of value investing is highlighted

Going Concern Warnings: Should You Pay Attention?

In This Corona Quarter, Take Earnings Reports With A Grain Of Salt

Professor Baruch Lev is quoted in a story examining the growing number of companies suspending earnings guidance during the coronavirus outbreak

Value Investing In The Time Of COVID-19

Professor Baruch Lev asserts that corporate earnings guidance is futile due to unprecedented uncertainty caused by the coronavirus pandemic

Professor Baruch Lev's joint research on intangible assets is referenced

How to Distinguish Between GAAP Losers and Real Losers

Professor Baruch Lev's research on the decline of value investing is highlighted

Professor Baruch Lev's joint research on the demise of value investing is cited

Professor Baruch Lev's research on the usefulness of financial reports is mentioned

Professor Baruch Lev's joint research on the demise of value investing is cited

Professor Baruch Lev's book, "The End of Accounting," is cited

Professor Baruch Lev's joint research on the demise of value investing is highlighted

The Gap Between Large and Small Companies Is Growing. Why?

Areas of Expertise

Accounting

  • Corporate Governance
  • Earnings Management
  • Financial Accounting
  • Financial Statement Analysis
  • Mergers & Acquisitions
  • Valuation