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Dan Givoly

Dan Givoly

Ernst & Young Professor of Accounting, Smeal College of Business
Affiliate Law Faculty

(814) 865-0587
Principal Office: 
University Park

B.A., The Hebrew University, Jerusalem
M.B.A., Tel-Aviv University
Ph.D. , New York University
CPA, Israel

Professor Dan Givoly is the Ernst & Young Professor of Accounting in Smeal College of Business and served from 2002-2008 as chair of the department. His expertise is in financial reporting and disclosures, effects of financial information on capital markets, and firm valuation. Professor Givoly's research areas include the effects of financial disclosure on stock prices and the quality and information content of accounting numbers. 

Professor Givoly's previous academic positions include UC Irvine, Columbia University, Northwestern University, and Tel-Aviv University, where he served as the chair of the accounting department. He  served as the chair of the Financial Standards Accounting Board in Israel (1996-1999), the accounting standard-setting body of that country. His research has appeared in leading academic and professional journals. Professor Givoly is a Certified Public Accountant (Israel) and has been a consultant to corporations on issues of accounting standards, financial reporting and economic valuation.

Professor Givoly is a member of the American Accounting Association, American Finance Association, and the Institute of Public Accounting — Israel. He serves on the Editorial Boards of the International Journal of Accounting and Abacus and as a reviewer for accounting and finance journals such as The Accounting Review,Journal of Accounting and EconomicsJournal of Accounting Research, and Contemporary Accounting Journal. He served two terms on the Editorial Board  of The Accounting Review. He served on the CPA Accreditation Board (Israel),1996-2001.

The Quality of Analysts' Forecasts of Cash Flows, The Accounting Review (forthcoming). D. Givoly, Carla Hayn, and R. Lehavy

Accounting Choice for Software Development Costs and the Cost of Capital: Evidence from Underpricing of Initial Public Offerings in the Software Industry, Journal of Accounting, Auditing and Finance, (2008) 23 No. 2 (D. Givoly and C. Shi)

Measuring Reporting ConservatismThe Accounting Review (2007) 82, 65-106. (D. Givoly, C. Hayn and A. Natarajan)

The Rewards to Meeting or Beating Analysts' Earnings Forecasts, Journal of Accounting and Economics, (2002) 33-2, 173-204. (E. Bartov, D. Givoly, and C. Hayn)

The Changing Time Series Properties of Earnings, Cash Flows, and Accruals: Has Financial Reporting Become More Conservative?, Journal of Accounting and Economics (2000) 29, 287-320. (D. Givoly and C. Hayn)