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Dan  Segal Associate Professor of Accounting   Degrees   PhD, New York University BA, Hebrew University of Jerusalem Email   Phone   416 9465648

Positions Held Academic Positions 2006-Present   Associate Professor of Accounting, Rotman School of Managmeent 2000-2006   Assistant Professor, Rotman School of Managmeent Non-Academic Positions 1994-1996   Economist, Ministry of Finance of Israel, Department of Budget

Selected Articles and Papers "The Pricing of Conservative Accounting and the Measurement of Conservatism at the Firm-Year Level," with Jeffrey L. Callen and Ole-Kristian Hope, Review of Accounting Studies,, Forthcoming "The Impact of Earnings on the Pricing of Credit Default Swaps," with Jeffrey Callen and Joshua Livnat, the Accounting Review "A Variance Decomposition Primer for Accounting Researchers," with Jeffrey L. Callen, Journal of Accounting Auditing and Finance "Market Segmentation and Equity Valuation," with Michael King, Journal of International Financial Markets, Institutions & Money, 2008 "The Long-Term Effects of Cross-Listing, Investor Recognition, and Ownership Structure on Valuation," with Michael King, Review of Financial Studies, 2008 "Revenue Manipulation for Valuation Purposes," with Jeffrey L. Callen and Sean Robb, Auditing Journal of Practice and Theory, 2008 "Accounting Restatements: Are They Always Bad-News for Investors," with Jeffrey L. Callen and Joshua Livnat, Journal of Investing, 2006 "The Information Content of SEC Filings and Information Environment: A Variance Decomposition Analysis," with Jeffrey L. Callen and Joshua Livnat, The Accounting Review, 2006 "Domestic and Foreign Earnings, Stock Return Variability, and the Impact of Investor Sophistication," with Jeffrey L. Callen and Ole-Kristian Hope, Journal of Accounting Research, V43(3), 2005, 1-36 "Empirical Tests of the Feltham-Ohlson (1995) Model," with Jeffrey Callen, Review of Accounting Studies, 2005 "Do Accruals Drive Stock Returns? A Variance Decomposition Analysis," with Jeffrey L. Callen, Journal of Accounting Research, V42(3), 2004, 527-560 "Profitability, growth and Efficiency in the U.S Life Insurance Industry," with William H. Greene, Journal of Productivity Analysis, V21(3), 2004, 229-247 "A Multi-Product Cost Study of the US Life Insurance Industry," Review of Quantitative Finance and Accounting, V 20(2), 2003, 169-186 "An Economic Analysis of Life Insurance Company Expenses," North American Actuarial Journal, V6(4), 2003, 81-94

Honors/Awards 2002 Grant, Canadian Academic Accounting Association (CAAA) 2002 Grant, Social Sciences and Humanities Research Council of Canada 2002 Grant, Connaught Fund 2001 Grant, Canadian Academic Accounting Association (CAAA) 2001 Grant, Social Sciences and Humanities Research Council of Canada 2000 Grant, Connaught Fund Research Fellowship, University of Toronto 1998 Grant, Society of Actuaries 1996 Grant, Hebrew University of Jerusalem

Research and Teaching Interests Prof. Segal taught Managerial Accounting in MBA at New York University(2000), Financial Accounting Theory and Policy I at Undergraduate-level at University of Toronto (2001-2006)