Dr. Eli Bartov CPA

Professor, NEW YORK UNIVERSITY (INC)

Member of the Accounting Council

Council Member Biography

Dr. Bartov, PhD, CPA, is a Research Professor of Accounting at the Stern School of Business, New York University. He has authored numerous scholarly articles on issues of accounting earnings manipulations, earnings quality, equity valuation, executive stock options, insider trading, market efficiency, accounting-based stock trading strategies, and investors’ use of accounting information. His articles have been published in such leading academic journals as Journal of Accounting Research, The Accounting Review, Journal of Accounting and Economics, Journal of Finance, and Journal of Financial Economics. Dr. Bartov had also served for three years on the American Accounting Association FASB committee advising the FASB on new rules including Stock Option Expensing. He speaks regularly before academics and capital market participants in the U.S. and around the world, and testifies on financial-reporting-related issues in securities fraud cases, contract disputes, and other litigation. Dr. Bartov received his BA in Accounting and Economics from Tel-Aviv University, Israel, and Doctor of Philosophy in business administration with concentration in accounting from the Haas School of Business, University of California at Berkeley. (This is me - Update Profile)

Employment History

1992 - Unspecified: Professor, NEW YORK UNIVERSITY (INC)

GLG News^SM Analyses by Eli Bartov(?)

Opinions and analyses expressed in GLG News are solely those of the author. See the Terms of Use for details.

Stock option grants' backdating and stock prices

April 21, 2006

Analysis of:Next CO2 Worry: Less Absorption | online.wsj.com

Anecdotal and academic evidence indicates stock option grants’ backdating has been widespread in recent years. Many companies have already acknowledged the occurrence of backdating. Others will announce soon. Stock prices responded negatively when companies announce backdating has occurred. There is little doubt that many companies that had been engaged in backdating are yet to acknowledge the problem. However, based on publicly available information investors should be able to identify quite accurately companies that had been engaged in this practice.

Proposed change in pension accounting and its consequence

April 6, 2006

Analysis of:FASB's Exposure Draft on Postretirement Benefit Plans | www.fasb.org

The new standard will require a company:

a. To recognize in its statement of financial position the overfunded or underfunded status of a defined benefit postretirement plan measured as the difference between the fair value of plan assets and the benefit obligation. For a pension plan, the benefit obligation would be the projected benefit obligation; for any other postretirement benefit plan, such as a retiree health care plan, the benefit obligation would be the accumulated postretirement benefit obligation.

b. To recognize as a component of other comprehensive income, net of tax, actuarial gains and losses and the prior service costs and credits that arise during the period but pursuant to FASB Statements No. 87, Employers’ Accounting for Pensions, and No. 106, Employers’ Accounting for Postretirement Benefits Other Than Pensions, are not recognized as components of net periodic benefit cost. Amounts recognized in accumulated other comprehensive income would be adjusted as they are subsequently recognized as components of net periodic benefit cost pursuant to the recognition and amortization provisions of Statements 87 and 106.

Request a consultation with Eli Bartov

GLG Study Groups with Eli Bartov(?)

Study Group Name	No. Members
Business Process Outsourcing Experts	1469
Accounting, Finance, and Tax Professors (US)	463
Financial Statement Analysts - Leaders, Scholars, and Educators	352
Valuation Specialists	300
Quantitative Analysis Specialists	237