II. PUBLICATIONSI. Books1. J. Hand and B. Lev (eds.), Intangible Assets: Values, Measures and Risks, Oxford University Press, 2003.2. B. Lev, Intangibles: Management, Measurement and Reporting, The Brookings Institution Press, 2001. This book has been so for translated to Japanese, Korean, Chinese (two translations), Italian, Spanish and Russian. 3. B. Lev, Financial Statement Analysis: A New Approach (Englewood Cliffs, NJ: Prentice-Hall, Inc., 1974). Reviewed in the Journal of Business (July 1975), 456-58; The Accounting Review (July 1975), 636-38; The Journal of Finance (June 1977), 958-61. This book has been translated into Japanese, Spanish, and Korean.4. B. Lev, Accounting and Information Theory (Illinois: American Accounting Association, 1969). Reviewed in The Accounting Review (January 1971), 223-24.II. Research Papers1. B. Lev, B. Sarath and T. Sougiannis, “R&D Reporting Biases and Their Consequences, Contemporary Accounting Research, Winter 2005, 977-1026.2. B. Lev and D. Nissim, “The Persistence of the Accruals Anomaly,” Contemporary Accounting Research, forthcoming 2006.3. Guo, R., B. Lev and N. Zhou, “The Valuation of Biotech IPOs,” Journal of Accounting, Auditing & Finance, Fall, 2005, 423-459.4. Guo, R., B. Lev and C. Shi, “Explaining the Short- and Long-Term IPO Anomalies by R&D,” Journal of Business, Finance and Accounting, forthcoming 2006.5. B. Lev, “Intangible Assets: Concepts and Measurements,” Encyclopedia of Social Measurement, Elsevier Inc., 2005, Vol. 2, pp.299-305.6. B. Lev and S. Radhakrishnan, “The Valuation of Organization Capital,” in Corrado, Haltiwanger, and Sichel, eds., Measuring Capital in a New Economy, National Bureau of Economic Research and University of Chicago Press, 2005., pp.73-99.7. B. Lev and D. Nissim, “ Taxable Income, Future Earnings, and Equity Values,” The Accounting Review, (October 2004), 1039-1074. 8. Z. Deng and B. Lev “In-Process R&D: To Capitalize or Expense?” The Journal of Engineering and Technology Management, forthcoming.9. B. Lev, 2004. “Sharpening the intangibles edge,” Harvard Business Review, (June 2004), 109-116. 10. R. Guo, B. Lev and N. Zhou, “Competitive Costs of Disclosure by Biotech IPOs,” Journal of Accounting Research, (supplement 2004), 319-355.11. F. Gu and B. Lev, “The Information Content of Royalty Income,” Accounting Horizons, (March 2004), 1-12. 12. Ali, A., Durtschi, C., B. Lev and M.Trombley, 2004. “Changes in institutional ownership and subsequent earnings announcement abnormal returns,” Journal of Accounting, Auditing and Finance, (Summer 2004), 221-248.13. B. Lev, “Remarks on the measurement, valuation, and reporting of intangible assets,” Economic Policy Review, 2003,Federal Reserve Bank of New York, 9,17-22.14. Amir, E., B.Lev and T. Sougiannis. “Do financial analysts get intangibles?” European Accounting Review, 2003, 635-659.15. B. Lev, “Corporate Earnings: Facts and Fiction.” Journal of Economic Perspectives, (Spring 2003), 27-50.16. B. Lev, “Where Have All of Enrons Intangibles Gone?” Journal of Accounting and Public Policy, (Summer 2002), 131-135.17. E. Demers and B. Lev, “A Rude Awakening: Internet Shakeout in 2000,” Review of Accounting Studies, (June 2001), 331-359.18. R. Lazer, B. Lev and J. Livnat, “Internet Traffic and Portfolio Returns,” Financial Analysts Journal, (May/June 2001), 30-40.19. D. Aboody and B. Lev, Information Asymmetry, R&D and Insider Gains, The Journal of Finance, (December 2000), 2747-2766.20. P. Brown, J. Calderon and B. Lev, Administrative and Judicial Approaches to Auditor Independence, Seton Hall Law Review, (January 2000), 101-120.21. Y. Amihud and B. Lev, Does Corporate Ownership Structure Affect Its Strategy Towards Diversification? Strategic Management Journal, 1999, 20, 1063-1069.22. B. Lev and P. Zarowin, The Boundaries of Financial Reporting and How to Extend Them, Journal of Accounting Research, (Autumn 1999), 353-385.23. B. Lev and T. Sougiannis, Penetrating the Book-to-Market Black Box: The R&D Effect,” Journal of Business, Finance and Accounting, (April/May 1999), 419-449.24. B. Lev, R&D and Capital Markets, Journal of Applied Corporate Finance, (Winter 1999), 21-35. 25. Z. Deng, B. Lev and F. Narin, Science & Technology as Predictors of Stock Performance, Financial Analysts Journal, (May/June 1999), 20-32.26. D. Aboody and B. Lev, “The Value-Relevance of Intangibles: The Case of Software Capitalization,” Journal of Accounting Research, Supplement, 1998, 161-191.27. E. Amir and B. Lev, Value-Relevance of Nonfinancial Information: The Wireless Communications Industry, Journal of Accounting and Economics, (1996), 3-30.28. B. Lev and T. Sougiannis, The Capitalization, Amortization and Value-Relevance of R&D, Journal of Accounting and Economics, (February 1996), 107-138. 29. R. Kasznik and B. Lev, To Warn or Not to Warn: Management Disclosures in the Face of an Earnings Surprise, The Accounting