Prof. Gavious’s research interests are focused on four core issues:(1) Firm valuation and the valuation of intangibles (e.g., human capital); (2) Earnings management and accounting frauds in various settings (e.g., prior to bankruptcy and reorganization plans; in tax reporting versus financial reporting); (3) The evolution of financial disclosure and accounting recognition in firms’ financial statements; (4) Entrepreneurial finance. Her work has been published in leading academic journals of finance and accounting. She won several Research Excellence Prizes thus far.

Keywords: Firm valuation; Asset valuation; Earnings management; Financial reporting; Corporate disclosure; Entrepreneurial finance.

Gavious, I. (2007). “Alternative Perspectives to Deal with Auditors' Agency Problem”. Critical Perspectives on Accounting 18 (4): 451-467.

Elnathan, D., Gavious, I. and Hauser, S. (2010). “An Analysis of Private versus Public Firm Valuations and the Contribution of Financial Experts”. The International Journal of Accounting 45 (4): 387-412.

Callen, J.L., Gavious, I. and Segal, D. (2010). “The Complementary Relationship between Financial and Non-Financial Information in the Biotechnology Industry and the Degree of Investor Sophistication”. Journal of Contemporary Accounting and Economics 6 (2): 61-76.

Gavious, I. and Schwartz, D. (2011). “Market Valuations of Start-Up Ventures around the Technology Bubble”. International Small Business Journal 29 (4): 399-415.

De Franco, G., Gavious, I., Jin, J. and Richardson, G.D. (2011). “Do Private Company Targets that Hire Big4 Auditors Receive Higher Proceeds?” Contemporary Accounting Research 28 (1): 215-262.

Chen, E., Gavious, I. and Yosef, R. (2013). “The Relationship between the Management of Book Income and Taxable Income under a Moderate Level of Book-Tax Conformity”. Journal of Accounting, Auditing and Finance 28(4): 323 – 347.

Chen, E. and Gavious, I. (2016). “Unrealized Earnings, Dividends and Reporting Aggressiveness: An Examination of Firms’ Behavior in the Era of Fair Value Accounting”. Accounting and Finance 56: 217-250.

Chen, E. and Gavious, I. (2017). “The Roles of Book-Tax Conformity and Tax Enforcement in Regulating Tax Reporting Behavior following International Financial Reporting Standards Adoption”. Accounting and Finance 57(3): 681-699.

Chen, E., Gavious, I. and Lev, B. (2017). “The Positive Externalities of IFRS R&D Rule: Enhanced Voluntary Disclosure.” Review of Accounting Studies 22(2): 677-714.

Finger, M., Gavious, I. and Manos, R. (2018). “Environmental Risk Management and Financial Performance in the Banking Industry: A Cross-Country Comparison”. Journal of International Financial Markets, Institutions & Money 52: 240-261.

Fisher, T.C.G., Gavious, I. and Martel, J. (2019). “Earnings Management in Chapter 11 Bankruptcy.” Abacus: A Journal of Accounting, Finance and Business Studies 55(2): 273-305.

Chen, E., Gavious, I. and Steinberg, N. (2019). “Dividends from Unrealized Earnings and Default Risk”. Review of Accounting Studies 24(2): 491-535.

Gavious, I., Livne, G. and Chen, E. 2022. “Does Tax Avoidance Increase or Decrease when Tax Enforcement is Stronger? Evidence using CSR Heterogeneity Perspective”. International Review of Financial Analysis 84, 102325.

Elitzur, R., Gavious, I. and Milo, O. 2024. “Diversity in National Culture and Financial Harvest Exit Strategy in New Technology Ventures”. Entrepreneurship Theory and Practice 48(3), 881-908.

Anna I. Gavious is a Professor of Accounting and Finance at the Faculty of Business and Management, Ben-Gurion University of the Negev. She serves as the Head of innovation, entrepreneurship and high-tech management specialties in the MBA program at Ben-Gurion University. She was a visiting Professor at ESSEC Business School, France (2014-5). Anna is also a Certified Public Accountant (1996).
Prof. Gavious has a B.A. degree from The Hebrew University in Jerusalem in Economics (cum laude) and Accounting (1991) and Master's (cum laude) (2002) and PhD degrees (2005) in Finance both from Ben-Gurion University. She did her post-doc at the University of Toronto, Canada.
Her professional occupations include academic research, teaching, academic management of instructional programs, membership in academic committees, advising to corporates and writing expert opinions to law courts. In addition, she was appointed by the Minister of Finance to serve as a member of the plenum of the Israel Securities Authority (2016-9).