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  1. Directory
  2. Faculty
  3. Amir Ziv

Amir Ziv

Professor of Professional Practice
Accounting Division
Columbia Business School
Areas of Expertise
Financial Accounting & Auditing
Contact
Office: 1141 Kravis
Phone: (212) 8543485
E-mail: az50@gsb.columbia.edu
Links
Curriculum Vitae

Professor Ziv stepped down in 2013 from the Vice Dean position at Columbia Business School and became a Professor of Professional Practice.  As a Vice Dean, among other responsibilities, he was overseeing Admission, MBA Students Affairs, EMBA, Career Management and the Samberg Institute for Teaching Excellence.  Before rejoining Columbia Business School as a Vice Dean, Professor Ziv served on the faculties of Yale School of Management, Columbia Business School, and the Interdisciplinary Center Herzliya (IDC) – where he was a Professor of Accounting and founded and headed the executive education division.

Professor Ziv has taught Financial Accounting, Financial Statements Analysis and Managerial Accounting in MBA, Executive MBA, and various Executive Education programs.  Professor Ziv has also developed and/or participated in management training programs for a number of companies, including General Electric, Proskauer, Goldman Sachs, Lafarge, Philip Morris, and Ziff Brothers.

Professor Ziv served for over 10 years on the editorial board of the Review of Accounting Studies.  His research deals with the effects of accounting regimes and alternatives on economic environments.  Specifically, he has studied the role of accounting information in organizational design, financial disclosure, performance evaluation, auditing, and information transmission among strategic players. 

Education
BA, University of Haifa, 1984; CPA Examinations, Israel, 1985; MSc, joint program of University of Haifa and Technion (Israel Institute of Technology), 1986; PhD, Stanford, 1990
Joined CBS
1994

All Activities

  • Research
  • Teaching
  • Achievements
  • Press
  • Authored Works
  • CaseWorks
  • Journal articles
  • Working papers
  • Articles
  • Books
  • Chapters
Journal Article
Einhorn, Eti and Amir Ziv. “Biased Voluntary Disclosure.”
Review of Accounting Studies
vol. 17, (January 01, 2012): 420-442.
Explore Further about Biased Voluntary Disclosure
Journal Article
Einhorn, Eti and Amir Ziv. “Intertemporal Dynamics of Corporate Voluntary Disclosures.”
Journal of Accounting Research
vol. 46, (June 01, 2008): 567-589.
Explore Further about Intertemporal Dynamics of Corporate Voluntary Disclosures
Journal Article
Einhorn, Eti and Amir Ziv. “Unbalanced Information and the Interaction between Information Acquisition, Operating Activities and Voluntary Disclosure.”
The Accounting Review
vol. 82, (January 01, 2007): 1171-1194.
Explore Further about Unbalanced Information and the Interaction between Information Acquisition, Operating Activities and Voluntary Disclosure
Download PDF on Unbalanced Information and the Interaction between Information Acquisition, Operating Activities and Voluntary Disclosure
Journal Article
Caplan, Dennis, Nahum D. Melumad, Nahum D. Melumad, and Amir Ziv. “Activity-Based Costing and Cost Interdependencies Among Products: The Denim Finishing Company.”
Issues in Accounting Education
vol. 20, (January 01, 2005): 51-62.
Explore Further about Activity-Based Costing and Cost Interdependencies Among Products: The Denim Finishing Company
Journal Article
Melumad, Nahum D. and Amir Ziv. “Reduced Quality and an Unlevel Playing Field Make Consumers Happier.”
Management Science
vol. 50, (December 01, 2004): 1646-59.
Explore Further about Reduced Quality and an Unlevel Playing Field Make Consumers Happier
Download PDF on Reduced Quality and an Unlevel Playing Field Make Consumers Happier
Journal Article
Baldenius, Tim and Amir Ziv. “Performance Evaluation and Corporate Income Taxes in a Sequential Delegation Setting.”
Review of Accounting Studies
vol. 8, (January 01, 2003): 283-309.
Explore Further about Performance Evaluation and Corporate Income Taxes in a Sequential Delegation Setting
Download PDF on Performance Evaluation and Corporate Income Taxes in a Sequential Delegation Setting
Journal Article
Baldenius, Tim, Nahum Melumad, and Amir Ziv. “Monitoring in Multiagent Organizations.”
Contemporary Accounting Research
vol. 19, (January 01, 2002): 483-511.
Explore Further about Monitoring in Multiagent Organizations
Download PDF on Monitoring in Multiagent Organizations
Journal Article
Nissim, Doron and Amir Ziv. “Dividend Changes and Future Profitability.”
Journal of Finance
vol. 56, (December 01, 2001): 2111-34.
Explore Further about Dividend Changes and Future Profitability
Download PDF on Dividend Changes and Future Profitability
Journal Article
Ziv, Amir. “Information Technology and Optimal Firm Structure.”
Journal of Accounting Research
vol. 38, (September 01, 2000): 297-328.
Explore Further about Information Technology and Optimal Firm Structure
Download PDF on Information Technology and Optimal Firm Structure
Journal Article
Weyns, Guy and Amir Ziv. “Comparing Alternative Hedge Accounting Standards: Shareholders' Perspectives.”
Review of Accounting Studies
vol. 4, no.
3
(December 01, 1999): 265-92.
Explore Further about Comparing Alternative Hedge Accounting Standards: Shareholders' Perspectives
Journal Article
Ziv, Amir. “Discussion of 'Earnings Management and the Revelation Principle'.”
Review of Accounting Studies
vol. 3, (January 01, 1998): 35-40.
Explore Further about Discussion of 'Earnings Management and the Revelation Principle'
Download PDF on Discussion of 'Earnings Management and the Revelation Principle'
Journal Article
Ziv, Amir and Eli Amir. “Recognition, Disclosure, or Delay: Timing the Adoption of SFAS No. 106.”
Journal of Accounting Research
vol. 35, (January 01, 1997): 61-81.
Explore Further about Recognition, Disclosure, or Delay: Timing the Adoption of SFAS No. 106
Download PDF on Recognition, Disclosure, or Delay: Timing the Adoption of SFAS No. 106
Journal Article
Ziv, Amir. “Economic Consequences of Alternative Adoption Rules for New Accounting Standards.”
Contemporary Accounting Research
vol. 14, (January 01, 1997): 543-68.
Explore Further about Economic Consequences of Alternative Adoption Rules for New Accounting Standards
Download PDF on Economic Consequences of Alternative Adoption Rules for New Accounting Standards
Journal Article
Ziv, Amir. “A Theoretical Examination of the Market Reaction to Auditors' Qualifications.”
Journal of Accounting Research
vol. 35, (January 01, 1997): 239-56.
Explore Further about A Theoretical Examination of the Market Reaction to Auditors' Qualifications
Download PDF on A Theoretical Examination of the Market Reaction to Auditors' Qualifications
Journal Article
Wolfson, Mark, Nahum Melumad, and Amir Ziv. “Should Taxpayers Be Subsidized to Hire Third-Party Preparers? A Game-Theoretic Analysis.”
Contemporary Accounting Research
vol. 11, (January 01, 1994): 553-94.
Explore Further about Should Taxpayers Be Subsidized to Hire Third-Party Preparers? A Game-Theoretic Analysis
Journal Article
Ziv, Amir. “Information Sharing in Oligopoly: The Truth Telling Problem.”
RAND Journal of Economics
vol. 24, (January 01, 1993): 455-65.
Explore Further about Information Sharing in Oligopoly: The Truth Telling Problem
Download PDF on Information Sharing in Oligopoly: The Truth Telling Problem
Journal Article
Ziv, Amir. “Performance Measures and Optimal Organization.”
Journal of Law, Economics, and Organization
vol. 9, (January 01, 1993): 30-50.
Explore Further about Performance Measures and Optimal Organization
Download PDF on Performance Measures and Optimal Organization
Working Paper
Edwige, Cheynel and Amir Ziv. On Market Concentration and Disclosure. January 01, 2016.
Explore Further about On Market Concentration and Disclosure
  • Courses
  • Case Studies
Course
B5001: Financial Accounting
View Course on Financial Accounting
Course
B6001: Financial Accounting
View Course on Financial Accounting
Course
B8693: A Closer Look at the Start-Up Nation
View Course on A Closer Look at the Start-Up Nation
Course
B9030: MS Financial Accounting (half term)
View Course on MS Financial Accounting (half term)
  • Awards
  • Grants
  • In the Media
  • Articles
  • Articles
  • CaseWorks
Case ID
80106

Frequent Flyer

How should an airline account for the "invisible" revenue generated by its frequent-flyer plan?

View Case on Frequent Flyer
Case ID
80105

Coca-Cola

How should a soda maker and its bottlers account for a program that subsidizes the bottlers' purchases of vending machines?

View Case on Coca-Cola
Case ID
80107

Priceline.com

Which part of transactions handled by an Internet middleman should be considered its own revenue?

View Case on Priceline.com

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