Dan Amiram

Tel Aviv University - Coller School of Management

Tel Aviv

Israel

SCHOLARLY PAPERS

19

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12,005

CITATIONS
Rank 24,015

SSRN RANKINGS

Top 24,015

in Total Papers Citations

11

Scholarly Papers (19)

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
Tel Aviv University - Coller School of Management, Ohio State University (OSU) - Fisher College of Business and Harvard Business School
Downloads 2,500 (4,758)

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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
Tel Aviv University - Coller School of Management
Downloads 1,268 (14,581)
Citation 4

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

3.

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

Review of Accounting Studies, 2018, Vol 23(2), 732-783, Columbia Business School Research Paper No. 17-87
Number of pages: 90 Posted: 22 Aug 2017 Last Revised: 25 May 2018
Tel Aviv University - Coller School of Management, 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 Southern California - Leventhal School of Accounting
Downloads 1,077 (18,730)

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Financial reporting, fraud, misconduct, irregularities, misreporting, misrepresentation

4.

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
Tel Aviv University - Coller School of Management, 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 1,021 (20,230)
Citation 3

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

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

Journal of Business Finance and Accounting, Forthcoming
Number of pages: 59 Posted: 17 Nov 2010 Last Revised: 15 Dec 2017
Dan Amiram and Edward Owens
Tel Aviv University - Coller School of Management and University of Utah - David Eccles School of Business
Downloads 918 (23,258)

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Income smoothing, Private benefits, Debt contracts

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

Journal of Business Finance & Accounting, Vol. 45, Issue 1-2, pp. 40-71, 2018
Number of pages: 32 Posted: 08 Feb 2018
Dan Amiram and Edward Owens
Tel Aviv University - Coller School of Management and University of Utah - David Eccles School of Business
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debt contracts, income smoothing, private benefits

6.

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

The Accounting Review, Forthcoming
Number of pages: 61 Posted: 18 Jul 2012 Last Revised: 20 Dec 2018
Tel Aviv University - Coller School of Management, University of Waterloo - School of Accounting and Finance and University of Virginia - Darden School of Business
Downloads 879 (25,313)

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

7.

The Information Environment, Volatility Structure, and Liquidity

Columbia Business School Research Paper No. 15-62
Number of pages: 53 Posted: 16 Jun 2015 Last Revised: 21 Feb 2019
Tel Aviv University - Coller School of Management, University of Frankfurt, Columbia Business School - Accounting, Business Law & Taxation and affiliation not provided to SSRN
Downloads 675 (36,363)

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Disclosure, Information enviornment, Liquidity, Liquidity risk, Volatility, Jump

8.

Debt Contracts, Loss Given Default and Accounting Information

Number of pages: 40 Posted: 02 Aug 2011 Last Revised: 12 Feb 2018
Dan Amiram and Edward Owens
Tel Aviv University - Coller School of Management and University of Utah - David Eccles School of Business
Downloads 610 (41,611)
Citation 4

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

9.

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: 30 Nov 2017
Ben-Gurion University of the Negev - Department of Economics, New York University (NYU) - New York University (NYU), Shanghai, Tel Aviv University - Coller School of Management and Western Galilee College - Department of Economics
Downloads 583 (44,173)

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

10.

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
Dan Amiram, Edward Owens and Oded Rozenbaum
Tel Aviv University - Coller School of Management, University of Utah - David Eccles School of Business and George Washington University - School of Business
Downloads 576 (44,837)

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Information Asymmetry, Analyst forecasts

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
Tel Aviv University - Coller School of Management, University of North Carolina Kenan-Flagler Business School, University of Utah - David Eccles School of Business and University of Utah
Downloads 528 (49,487)

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Financial analysts, earnings forecasts, uncertainty

How are Analysts’ Forecasts Affected by High Uncertainty?

Journal of Business Finance & Accounting, Vol. 45, Issue 3-4, pp. 295-318, 2018
Number of pages: 24 Posted: 17 Apr 2018
Tel Aviv University - Coller School of Management, University of North Carolina Kenan-Flagler Business School, University of Utah - David Eccles School of Business and University of Utah
Downloads 1 (659,556)
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earnings forecasts, financial analysts, uncertainty

12.

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
Tel Aviv University - Coller School of Management, Lancaster University Management School, University of North Carolina Kenan-Flagler Business School and Lancaster University - Department of Accounting and Finance
Downloads 403 (69,948)

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13.

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

Columbia Business School Research Paper No. 17-69, 28th Annual Conference on Financial Economics and Accounting
Number of pages: 40 Posted: 03 Oct 2017
Bar-Ilan University - Graduate School of Business Administration, Tel Aviv University - Coller School of Management, George Washington University - School of Business and The Department of Management and Economics, The Open University of Israel
Downloads 373 (76,484)

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Executive compensation; governance; optimal contracts

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
Tel Aviv University - Coller School of Management, Stanford University, University of North Carolina Kenan-Flagler Business School and Emory University
Downloads 332 (87,547)

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

15.

Industry Expertise and the Informational Advantages of Managers and Analysts

Columbia Business School Research Paper No. 15-86
Number of pages: 52 Posted: 22 Sep 2015 Last Revised: 02 May 2018
Ashiq Ali, Dan Amiram, Alon Kalay and Gil Sadka
University of Texas at Dallas - Naveen Jindal School of Management, Tel Aviv University - Coller School of Management, Columbia Business School - Accounting, Business Law & Taxation and University of Texas at Dallas
Downloads 241 (123,128)

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

16.

Does Financial Reporting Misconduct Pay Off Even When Discovered?

Number of pages: 59 Posted: 09 Apr 2019
Tel Aviv University - Coller School of Management, Columbia Business School - Accounting, Business Law & Taxation and Columbia Business School
Downloads 20 (517,896)

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misconduct, fraud, misreporting, penalty, cost benefit, SEC, restatements, class action lawsuits

17.

Information Asymmetry and the Bond Coupon Choice

The Accounting Review, Forthcoming
Posted: 22 Dec 2015 Last Revised: 09 Jun 2017
Tel Aviv University - Coller School of Management, Columbia Business School - Accounting, Business Law & Taxation, Tel Aviv University - Faculty of Management and University of Texas at Dallas

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

18.

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
Tel Aviv University - Coller School of Management, Columbia Business School - Accounting, Business Law & Taxation and University of Texas at Dallas

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

19.

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
Tel Aviv University - Coller School of Management and University of Virginia - Darden School of Business

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