Nir Yehuda is a professor of accounting in the Department of Accounting & MIS at the University of Delaware and a SWUFE-UD Joint Educational Institute Research Fellow. He holds a master and a Ph.D. in business administration from Columbia University with a specialization in accounting. His research interests are in the areas of managerial and financial accounting, including fundamental analysis and valuation, cost structure, cost behavior and corporate disclosure. Prior to joining the University of Delaware, he served on the faculty of the Johnson Graduate School of Management at Cornell University and the Kellogg School of Business at Northwestern University. Professor Yehuda’s research has been published in top-tier academic journals, including Journal of Accounting Research, The Accounting Review, Review of Accounting Studies and Contemporary Accounting Research.