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- Publications
- Influence
Intangibles: Management, Measurement, and Reporting
- B. Lev
- Business
- 1 June 2001
What, why, and who? -- The economics of intangibles -- The record -- Intangibles in the dark -- What then must we do? -- The road ahead.
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Risk Reduction as a Managerial Motive for Conglomerate Mergers
A conglomerate merger generally leads, through the diversification effect, to reduced risk for the combined entity. As is well known, in perfect capital markets such risk reduction will not be… Expand
The capitalization, amortization, and value-relevance of R&D
- B. Lev, Theodore Sougiannis
- Economics
- 1 February 1996
GAAP mandates the full expensing of R&D in financial statements, presumably because of concerns with the reliability, objectivity, and value-relevance of R&D capitalization. To address these… Expand
Quantifying Managerial Ability: A New Measure and Validity Tests
- Peter Demerjian, B. Lev, Sarah McVay
- Economics, Computer Science
- Manag. Sci.
- 1 July 2012
TLDR
Information Asymmetry, R&D, and Insider Gains
- David Aboody, B. Lev
- Economics
- 1 December 2000
Although researchers have documented gains from insider trading, the sources of private information leading to information asymmetry and insider gains have not been comprehensively investigated. We… Expand
ON THE USEFULNESS OF EARNINGS AND EARNINGS RESEARCH: LESSONS AND DIRECTIONS FROM TWO DECADES OF EMPIRICAL RESEARCH
- B. Lev
- Economics
- 1989
Assessing the usefulness of earnings to investors was a major motivation for the most concerted research effort in accounting history-the tradition of returns/earnings studies launched by Ball and… Expand
The boundaries of financial reporting and how to extend them
- B. Lev, Paul Zarowin
- Economics
- 23 January 1999
In this study we investigate the usefulness of financial information to investors in comparison to the total information in the marketplace.1 Our evidence indicates that the usefulness of reported… Expand
Value-Relevance of Nonfinancial Information: The Wireless Communications Industry
The study examines the value-relevance of reported financial information of fast-changing science-based companies and the incremental value-relevance of publicly available nonfinancial information.… Expand
The Value-Relevance of Intangibles: The Case of Software Capitalization
- David Aboody, B. Lev
- Economics, Business
- 1 September 1998
We examine in this study the relevance to investors of information on the capitalization of software development costs, as promulgated in 1985 by the Financial Accounting Standards Board in its… Expand
To warn or not to warn: Management disclosures in the face of an earnings surprise
- Ron Kasznik, B. Lev
- Business
- 1995
We examined management's discretionary disclosures prior to a special, yet important, event-a large earnings urprise. In what ways do managers alert investors to the surprise, and what is investors'… Expand
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