About

Emanuel Zur is an Associate Dean of MS Programs and an Associate Professor at the Robert H. Smith School of Business. He joined the faculty in fall 2013 and also serves as Associate Director of C-BERC. His academic background includes an LLB in law and a BA in economics from Tel-Aviv University, as well as an MPhil in management and a PhD in business administration (accounting) from New York University’s Stern School of Business. Prior to his academic career, he worked as a consultant for EY and as a lawyer for a leading law firm in Israel. His research focuses on various topics within accounting and finance, including corporate governance, internal controls, hedge fund activism, and the impact of policies such as unemployment insurance on firm productivity. His work has been published in reputable journals such as the Journal of Finance, the Review of Financial Studies, and Contemporary Accounting Research. Emanuel Zur's research has contributed to understanding the costs and benefits of multiple directorships, the effects of internal control weaknesses on M&A decisions, and the influence of hedge fund activism on bondholders. His studies often examine the implications of corporate policies and governance mechanisms on firm performance and market reactions, providing valuable insights into the intersection of accounting, finance, and corporate strategy.

Research topics

• Political Science
• Business
• Computer Science
• Accounting
• Finance
• Public relations
• Economics
• Actuarial science
• Medicine
• Law
• Financial economics

Selected publications

• CEO, CFO, Financial Reporting Quality, Hierarchical Linear Modeling

  Journal of Accounting Auditing & Finance · 2025-01-08 · 1 citations

  articleSenior authorCorresponding

  Industry, firm, CEO, CFO, and time effects likely have a significant influence on a firm’s financial reporting quality (FRQ). However, our understanding of the extent to which each of these factors affects different facets of FRQ remains limited. In this paper, we employ hierarchical linear multi-level modeling (HLM) techniques to quantify the relative influence of industry, firm, manager (CEO and CFO), and year factors on FRQ attributes of accruals quality, annual report readability, comparability, and disclosure disaggregation. Our findings suggest that, on average, industry and firm-level effects have the largest impact on FRQ. CEO and CFO effects too are quite considerable. We also find that the CFO (CEO) is the comparatively more influential senior manager in shaping FRQ in terms of accounting numbers (narrative disclosure). In most cases, the five factors of industry, firm, CEO, CFO, and year explain over 70% of the variation in FRQ. The paper contributes to the literature by expanding our understanding of the extent to which characteristics that are inherent to the firm as well as those that vary by managers influence FRQ.

  PublisherDOI

• Economic Incentives and Organ Procurement: Evidence from a U.S. Reform

  SSRN Electronic Journal · 2025-01-01

  preprintOpen accessSenior author
  PublisherDOI

• Countering political risk with board appointments

  Journal of Accounting and Public Policy · 2025-08-09

  articleSenior authorCorresponding
  PublisherDOI

• Countering Political Risk with Board Appointments

  SSRN Electronic Journal · 2025-01-01

  articleOpen access
  PublisherDOI

• Lost in Transplantation: Cost Shifting in Publicly Subsidized Programs

  SSRN Electronic Journal · 2025-01-01

  preprintOpen accessSenior author
  PublisherDOI

• Economic Incentives and Organ Procurement: Evidence from a U.S. Reform

  National Bureau of Economic Research · 2025-08-01

  reportOpen accessSenior author

  In 2019, the United States implemented new regulations for Organ Procurement Organizations (OPOs) aimed at increasing transparency and strengthening accountability.These rules introduced stronger performance incentives designed to improve organ procurement outcomes.This paper examines the impact of the reform on organ donations, transplant activity, and associated system costs, with a particular focus on kidneys, given their clinical characteristics and the structure of the reform's organizational incentives.We estimate that the new policy led to an average increase of 7.13 kidneys procured per OPO per month, relative to a baseline mean of 24.78.The largest effects are observed among top-performing OPOs prior to the reform, with similar patterns for transplanted organs.Consistent with these findings, we document an overall rise in total OPO costs, with statistically significant increases concentrated among low-performing OPOs.Finally, we present a back-of-the-envelope calculation estimating the fiscal impact of the reform.

  PublisherDOI

• Understanding the Role of Industry, Firm, CEO, and Cfo Effects in Financial Reporting Quality: A Hierarchical Linear Modelling Approach

  SSRN Electronic Journal · 2022-01-01 · 2 citations

  articleOpen accessSenior author
  PublisherDOI

• Can Green Investments Increase Your Green? Evidence from Social Hedge Fund Activists

  Journal of Business Ethics · 2022 · 23 citations

  Senior authorCorresponding
  • Political Science
  • Business
  • Finance
  PublisherDOI

• What's in Investors' Information Set?

  SSRN Electronic Journal · 2022 · 2 citations

  Senior authorCorresponding
  • Computer Science
  • Business
  • Financial economics
  PublisherDOI

• StoneRidge Investment Partners v. Scientific Atlanta: A Test of Auditor Litigation Risk

  Journal of Business Ethics · 2022 · 4 citations

  Senior authorCorresponding
  • Political Science
  • Business
  • Accounting
  PublisherDOI

Frequent coauthors

• Alex Edmans

  London Business School

  30 shared

• Vivian W. Fang

  Indiana University

  29 shared

• April Klein

  13 shared

• Masako N. Darrough

  5 shared

• Orly Sade

  Hebrew University of Jerusalem

  4 shared

• Hagit Levy

  City University of New York

  4 shared

• Anna Bergman Brown

  Clarkson University

  4 shared

• Ron Shalev

  3 shared

Education

• PhD, Accounting

  Leonard N. Stern School of Business, New York University