CURRICULUM VITAE

DAVID ABOODY

Anderson Graduate School of Management

University of California, Los Angeles

Los Angeles, California 90095

(310) 825-3393

e-mail: daboody@anderson.ucla.edu

EDUCATION:

Ph.D. (Accounting) - University of California, Berkeley, 1995

M.A. (Finance) - Hebrew University of Jerusalem, Israel, 1990

B.Sc. (Accounting and Computer Science) - Hebrew University of Jerusalem, Israel, 1987

FACULTY APPOINTMENTS:

Assistant Professor Anderson Graduate School of Management, UCLA July 1995-June 2001.

Associate Professor Anderson Graduate School of Management, UCLA July 2001-June 2007.

Professor Anderson Graduate School of Management, UCLA July 2007-present.

PUBLICATIONS:

"Market Valuation of Employee Stock Options", Journal of Accounting and Economics, Volume 22, 1996. Download paper.

"Recognition versus Disclosure in the Oil and Gas Industry", Journal of Accounting Research, Volume 34, 1996. Download paper

"The Value-Relevance of Intangibles: The Case of Software Capitalization", Journal of Accounting Research, Volume 36, 1998 (with Baruch Lev). Download paper

"Revaluations of Fixed Assets and Future Firm Performance: Evidence from the U.K", Journal of Accounting and Economics, Volume 26, 1999 (with Mary Barth and Ron Kasznik). Download paper

"CEO Stock Option Awards and the Timing of Corporate Voluntary Disclosures", Journal of Accounting and Economics, Volume 29, 2000 (with Ron Kasznik). Download paper

"Information Asymmetry, R&D and Insider Gains", Journal of Finance, Volume 55, 2000  (with Baruch Lev). Download paper

"Purchase versus Pooling in Stock-for-Stock Acquisitions: Why Do Firms Care?" Journal of Accounting and Economics, Volume 29, 2000 (with Ron Kasznik and Michael Williams). Download paper

"Measuring Value Relevance in a (Possibly) Inefficient Market" Journal of Accounting Research, 40 (4): 965-986 SEP 2002 (with John Hughes and Jing Liu). Download paper

“SFAS No. 123 Stock-Based Compensation Expense and Equity Market Values” The Accounting Review, 79 (2): 251-275 APR 2004 (with Mary Barth and Ron Kasznik). Download paper

“Firms’ Voluntary Recognition of Stock-Based Compensation Expense” Journal of Accounting Research, 42 (2): 123-150 MAY 2004 (with Mary Barth and Ron Kasznik). Download paper

“Earnings Quality, Insider Trading, and Cost of Capital “(with John Hughes and Jing Liu). Journal of Accounting Research, 43 (5): 651-673 DEC 2005. Download paper

“Do Firms Understate Stock-Based Compensation Expense Disclosed under SFAS 123?” (With Mary Barth and Ron Kasznik). Review of Accounting Studies 11 (4): 429-461 DEC 2006 Download paper

“Are Executive Stock Option Exercises Driven by Private Information?” (With John Hughes, Jing Liu and Wei Su). Forthcoming: Review of Accounting Studies. Download paper

“Executive Stock-Based Compensation and Firms’ Cash Payout: The Role of Shareholders’ Tax-Related Payout Preferences” (with Ron Kasznik). Forthcoming: Review of Accounting Studies. Download paper

WORKING PAPERS:

“The economic consequences of option repricing” (With Ron Kasznik and Nicole Bastian).

“Trading strategy around earnings announcements” (With Brett Trueman and Reuven Lahavy).

"Evidence of Implicit Taxes on Equity Using Data from Futures Markets to Control for Risk" (With Jack Hughes and Michael Williams).

PUBLICATIONS IN NON-REFEREED JOURNALS:

"The Value-Relevance of Intangibles: The Case of Software Capitalization", Financial Accounting Standards Board, Financial Accounting Series, No. 198-B, June 1999. (Originally published in the Journal of Accounting Research, Volume 36, 1998 (with Baruch Lev)).

Discussion of “Which Approach to Accounting for Employee Stock Options Best Reflects Market Pricing?” Forthcoming: Review of Accounting Studies. Download paper

EDITORIAL BOARD

Review of Accounting Studies

REFEREE FOR:

Accounting Horizons, The Accounting Review, Contemporary Accounting Research, Journal of Accounting, Auditing, and Finance, Journal of Accounting and Public Policy, Journal of Accounting and Economics, Journal of Accounting Research, Journal of Finance, Journal of Financial Economics, Journal of International Financial Management & Accounting, Management Science, Review of Accounting Studies

PRESENTATIONS AT OTHER ACADEMIC INSTITUTIONS:
Arizona State University, University of Arizona, University of British Columbia, University of California at Berkeley, University of Chicago, Columbia University, Duke University, Harvard University, University of Iowa, London Business School, University of Michigan, MIT, Northwestern University, Ohio State University, Penn state University, University of Pennsylvania, Purdue University, Rice University, Stanford University, University of Washington, Washington University, Yale University