Dan Amiram

Columbia Business School - Accounting, Business Law & Taxation

3022 Broadway

New York, NY 10027

United States

SCHOLARLY PAPERS

18

DOWNLOADS
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SSRN RANKINGS

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in Total Papers Downloads

9,768

CITATIONS
Rank 24,171

SSRN RANKINGS

Top 24,171

in Total Papers Citations

11

Scholarly Papers (18)

1.

Financial Statement Errors: Evidence from the Distributional Properties of Financial Statement Numbers

Review of Accounting Studies, December 2015, Volume 20, Issue 4, pp 1540-1593
Number of pages: 76 Posted: 03 Jan 2014 Last Revised: 10 Dec 2015
Dan Amiram, Zahn Bozanic and Ethan Rouen
Columbia Business School - Accounting, Business Law & Taxation, Ohio State University (OSU) - Fisher College of Business and Harvard Business School
Downloads 1,413 (4,966)

Abstract:

Benford’s Law, Financial Statements Errors, Accounting Quality, Earnings Management

2.

Financial Information Globalization and Foreign Investment Decisions

Journal of Intrernational Accounting Research,11 (2), 2012
Number of pages: 42 Posted: 12 Aug 2009 Last Revised: 07 Dec 2014
Dan Amiram
Columbia Business School - Accounting, Business Law & Taxation
Downloads 1,059 (13,185)
Citation 4

Abstract:

Foreign portfolio investments, international accounting, IFRS, familiarity, information asymmetry, home bias, foreign bias, cross-border investments.

3.

Market Reaction to Securitization Retained Interest Impairments during the Financial Crisis of 2007-2008: Are Implicit Guarantees Worth the Paper They’re Not Written On?

Number of pages: 62 Posted: 19 Nov 2009 Last Revised: 19 Sep 2012
Columbia Business School - Accounting, Business Law & Taxation, University of North Carolina Kenan-Flagler Business School, Lancaster University - Department of Accounting and Finance and University of Michigan - Stephen M. Ross School of Business
Downloads 938 (17,488)
Citation 3

Abstract:

securitizations, asset writedowns, retained interest, information asymmetry, financial crisis, financial institutions

4.

Sign Reversal in the Relation between Income Smoothing and Cost of Debt

Columbia Business School Research Paper No. 12/38
Number of pages: 57 Posted: 17 Nov 2010 Last Revised: 19 Jul 2017
Dan Amiram and Edward L. Owens
Columbia Business School - Accounting, Business Law & Taxation and Emory University - Department of Accounting
Downloads 797 (21,178)

Abstract:

Income smoothing, Private benefits, Debt contracts

5.

Foreign Portfolio Investment and Shareholder Dividend Taxes

Accounting Review, Forthcoming
Posted: 21 Jan 2010 Last Revised: 07 Mar 2016
Dan Amiram and Mary Margaret Frank
Columbia Business School - Accounting, Business Law & Taxation and University of Virginia - Darden School of Business

Abstract:

Tax, International tax, Dividend tax, Foreign Portfolio Investments, Portfolio choice, Cross border investments

6.

Tax Avoidance at Public Corporations Driven by Shareholder Taxes: Evidence from Changes in Dividend Tax Policy

Darden Business School Working Paper No. 2111467
Number of pages: 58 Posted: 18 Jul 2012 Last Revised: 20 May 2017
Columbia Business School - Accounting, Business Law & Taxation, University of Waterloo - School of Accounting and Finance and University of Virginia - Darden School of Business
Downloads 497 (28,148)

Abstract:

corporate tax avoidance, public corporations, imputation, shareholder dividend taxes

7.

Debt Contracts, Loss Given Default and Accounting Information

Number of pages: 39 Posted: 02 Aug 2011 Last Revised: 10 Aug 2016
Dan Amiram and Edward L. Owens
Columbia Business School - Accounting, Business Law & Taxation and Emory University - Department of Accounting
Downloads 389 (45,774)
Citation 4

Abstract:

Debt contracts, Loss given default, Bankruptcy, Accounting information, Accounting quality

8.

Do Information Releases Increase or Decrease Information Asymmetry? New Evidence from Analyst Forecast Announcements

Columbia Business School Research Paper No. 12/54
Number of pages: 46 Posted: 20 Sep 2012 Last Revised: 28 May 2016
Columbia Business School - Accounting, Business Law & Taxation, Emory University - Department of Accounting and George Washington University - School of Business
Downloads 373 (45,389)

Abstract:

Information Asymmetry, Analyst forecasts

9.

Volatility, Liquidity, and Liquidity Risk

Columbia Business School Research Paper No. 15-62
Number of pages: 36 Posted: 16 Jun 2015 Last Revised: 13 Jul 2016
Dan Amiram, Balazs Cserna and Ariel Levy
Columbia Business School - Accounting, Business Law & Taxation, University of Frankfurt and Ben-Gurion University of the Negev
Downloads 295 (37,334)

Abstract:

Liquidity, Liquidity risk, Volatility, Jump

10.

The Determinants of CDS Spreads

Journal of Banking and Finance, Vol. 41, 2014, Columbia Business School Research Paper No. 13-84
Number of pages: 30 Posted: 01 Dec 2013 Last Revised: 13 Mar 2014
Ben-Gurion University of the Negev - Department of Economics, New York University (NYU) - NYU Shanghai, Columbia Business School - Accounting, Business Law & Taxation and Western Galilee College - Department of Economics
Downloads 294 (47,093)

Abstract:

Credit default swap, CDS, credit spread, corporate bond, structural model

11.

How Are Analysts’ Forecasts Affected by High Uncertainty?

Columbia Business School Research Paper No. 13-68, Simon School Working Paper No. FR 13-24
Number of pages: 46 Posted: 18 Aug 2013 Last Revised: 10 Aug 2017
Columbia Business School - Accounting, Business Law & Taxation, University of North Carolina Kenan-Flagler Business School, Emory University - Department of Accounting and University of Utah
Downloads 269 (54,755)

Abstract:

Financial analysts, earnings forecasts, uncertainty

12.

Do Executive Compensation Contracts Maximize Firm Value? Evidence from a Quasi-Natural Experiment

Columbia Business School Research Paper No. 17-69
Number of pages: 40 Posted: 03 Oct 2017
Bar-Ilan University - Graduate School of Business Administration, Columbia Business School - Accounting, Business Law & Taxation, George Washington University - School of Business and School of Business, College of Management Academic Studies
Downloads 164 (153,596)

Abstract:

Executive compensation; governance; optimal contracts

13.

Industry Characteristics, Risk Premiums, and Debt Pricing

Accounting Review, Forthcoming
Posted: 13 Mar 2014 Last Revised: 07 Mar 2016
Dan Amiram, Alon Kalay and Gil Sadka
Columbia Business School - Accounting, Business Law & Taxation, Columbia Business School - Accounting, Business Law & Taxation and University of Texas at Dallas

Abstract:

Debt, Probability of Default, Loss Given Default, Industry Characteristics

14.

The Effects of CDS Trading on Information Asymmetry in Syndicated Loans

Journal of Financial Economics (JFE), Forthcoming
Number of pages: 54 Posted: 19 Jun 2015 Last Revised: 08 Jun 2017
Columbia Business School - Accounting, Business Law & Taxation, Stanford University, University of North Carolina Kenan-Flagler Business School and Emory University
Downloads 96 (103,670)

Abstract:

CDS, Syndicated loans, Adverse selection, Moral hazard, Information asymmetry

15.

Mandatorily Disclosed Materiality Thresholds, their Determinants, and their Association with Earnings Multiples

Columbia Business School Research Paper No. 15-69
Number of pages: 53 Posted: 18 Jul 2015 Last Revised: 10 May 2017
Columbia Business School - Accounting, Business Law & Taxation, Lancaster University Management School, University of North Carolina Kenan-Flagler Business School and Lancaster University - Department of Accounting and Finance
Downloads 75 (93,699)

Abstract:

16.

Industry Expertise and the Informational Advantages of Managers and Analysts

Columbia Business School Research Paper No. 15-86
Number of pages: 44 Posted: 22 Sep 2015 Last Revised: 01 Sep 2016
Ashiq Ali, Dan Amiram, Alon Kalay and Gil Sadka
University of Texas at Dallas - Naveen Jindal School of Management, Columbia Business School - Accounting, Business Law & Taxation, Columbia Business School - Accounting, Business Law & Taxation and University of Texas at Dallas
Downloads 12 (131,276)

Abstract:

Voluntary disclosure, management earnings forecasts, industry expertise, analysts, information asymmetry

17.

Financial Reporting Fraud and Other Forms of Misconduct: A Multidisciplinary Review of the Literature

Review of Accounting Studies, Forthcoming, Columbia Business School Research Paper No. 17-87
Number of pages: 90 Posted: 22 Aug 2017
Columbia Business School - Accounting, Business Law & Taxation, Ohio State University (OSU) - Fisher College of Business, Duke University School of Law, University of Washington - Michael G. Foster School of Business, University of Washington - Michael G. Foster School of Business and University of California, Berkeley - Accounting Group
Downloads 0 (62,906)

Abstract:

Fraud, Misconduct, Irregularities, Misreporting, and Misrepresentation

18.

Information Asymmetry and the Bond Coupon Choice

The Accounting Review, Forthcoming
Posted: 22 Dec 2015 Last Revised: 09 Jun 2017
Columbia Business School - Accounting, Business Law & Taxation, Columbia Business School - Accounting, Business Law & Taxation, Tel Aviv University - Faculty of Management and affiliation not provided to SSRN

Abstract:

Bond contracting; Coupon rate; Information asymmetry; Maturity; Capital market frictions