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Dr. Efrat Shust, Senior Lecturer

Contact Info

The Open University of Israel Department of Management and Economics One University Road P.O.B. 808 Ra’anana 4353701, Israel
Office:09-7781891 Email:efratshu@openu.ac.il

Efrat Shust is a senior lecturer at the Open University of Israel, Department of Management and Economics. She holds a Ph.D. in Finance-Accounting from Tel-Aviv University. Her research interests focus on earnings management, fair value measurement, corporate governance, executive compensation and cost behavior.

2013
PhD, Tel-Aviv University
Business Administration – the Finance-Accounting program
2002
B.A, The Tel-Aviv Yafo Academic College
Computer Science
2001
MBA, Tel-Aviv University
Business Administration , concentrations in Finance-Accounting and Technology Management and Information Systems
Magna cum Laude
1999
LLB, Tel-Aviv University
1999
B.A. equivalent, Tel Aviv University
Accounting
Magna cum Laude
2018
Senior lecturer, The Department of Management and Economics, The Open University of Israel
2017-2018
Post-doctoral fellow, The Department of Economics, Bar Ilan University
2015-2017
Lecturer, School of Business, The College of Management
2013-2015
Post-doctoral fellow, The Jerusalem School of Business Administration, The Jerusalem School of Business Administration
2008-2013
Adjunct Lecturer, the Faculty of Management, Tel-Aviv University
2001-2012
BDO Ziv-Haft Consulting and Management Ltd. , (the consulting firm of the Israeli branch of BDO)
2001-2002
Leshem, Brendwein, Advocates
Law internship

Efrat Shust and Dan Weiss. 2014. "Discussion of Asymmetric Cost Behavior - Sticky Costs: Expenses versus Cash Flows ", Journal of Management Accounting Research, 26 (2), 81-90.

Efrat Shust. 2015. "Does Research and Development Activity Increase Accrual-Based Earnings Management?", Journal of Accounting, Auditing and Finance, 30 (3), 373-401.

Meni Abudy, Simon Benninga and Efrat Shust. 2016. "The Cost of Equity for Private Firms", Journal of Corporate Finance, 37, 431-443.

Meni Abudy and Efrat Shust. 2019. "What Happens to Trading Volume When the Regulator Bans Voluntary Disclosure?", European Accounting Review, Forthcoming

Meni Abudy and Efrat Shust. 2012. "Employees’ Attitudes Toward Equity-Based Compensation", Compensation & Benefits Review 44 (5) 246–253.

Meni Abudy and Efrat Shust. 2012. "Keeping the Options Open", The Accountant, 29, 94-98 (Hebrew).

Meni Abudy and Efrat Shust. 2011. "Attitude to Risk and the Subjective Value of Equity-Based Compensation", The Joseph Kasierer Institute for Research in Accounting, Tel Aviv University (Hebrew).

Shilo Lifschitz and Efrat Shust. 2007. "Mind the Risks Sensitivity", The Accountant, 3, 113-116, (Hebrew).

Dan Weiss and Efrat Shust. 2005. "Market Risks Exposures and Hedging – Practice and Reporting", The Joseph Kasierer Institute for Research in Accounting, Tel Aviv University, (Hebrew).

  • 2017- The Department of Economics, Bar Ilan University
    Principles of Finance (BA, Economics), Advanced topics in Finance (BA,
    Economics), Advanced Management Accounting (BA Accounting)

  • 2015-2017 School of Business, The College of Management
    Management Accounting (BA, Business, MBA), Advanced Management
    Accounting (BA, Accounting)

  • 2013-2014 The Jerusalem School of Business Administration, The Hebrew University of Jerusalem
    Financial Management (MBA), Principles of Finance (BA, Accounting)

  • 2013 The William Davidson Faculty of Industrial Engineering and Management, The Technion
    Corporate Finance (MBA)

  • 2008-2013 The Recanati Graduate School of Business Administration, Tel-Aviv University
    Principles of Finance (BA, Accounting)

  • 2008 The Jerusalem School of Business Administration, The Hebrew University of Jerusalem
    Investments and Securities (MBA)