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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

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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

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?

In a podcast interview, Professor Baruch Lev offers suggestions on how firms can share relevant, useful information with their investors

Professor Baruch Lev explains why releasing quarterly guidance is still common among tech companies

Professor Baruch Lev's blog post on Uber's pre-IPO financial performance is featured

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

Professor Baruch Lev is quoted in an article about the changing landscape of US food brands

Professor Baruch Lev's blog post on why big mergers often fail is featured

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

Professor Baruch Lev explains the benefits of a subscription-based business model

In a Q&A interview, Professor Baruch Lev discusses how CFOs can better communicate with the investment community, from his book, "The End of Accounting"

Professor Baruch Lev's co-authored book, "The End of Accounting," is featured

Professor Baruch Lev's book, "The End of Accounting," and blog post on the decreasing usefulness of traditional financial reporting, is featured

Professor Baruch Lev's blog post on how machine learning can be used to improve accounting data is featured

Professor Baruch Lev's blog post on the influence of estimates on company earnings reports is featured

What A Difference 20 Years Make: Now You Get To Be A Smart Investor

Professor Baruch Lev's comments on the value of intangible assets at the Oscar Pomilio Blumm forum are highlighted

Areas of Expertise


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