Dan Amiram

Tel Aviv University - Coller School of Management

Tel Aviv

Israel

  • Tel Aviv University - Coller School of Management

SCHOLARLY PAPERS

24

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Top 3,930

in Total Papers Downloads

19,741

TOTAL CITATIONS
Rank 5,671

SSRN RANKINGS

Top 5,671

in Total Papers Citations

233

Scholarly Papers (24)

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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, Florida State University and Harvard Business School
Downloads 3,744 (6,354)
Citation 61

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

2.

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
Dan Amiram, Zahn Bozanic, James D. Cox, Quentin Dupont, Jonathan M. Karpoff and Richard G. Sloan
Tel Aviv University - Coller School of Management, Florida State University, Duke University School of Law, Georgetown University - McDonough School of Business, University of Washington - Michael G. Foster School of Business and University of Southern California - Leventhal School of Accounting
Downloads 2,317 (13,636)
Citation 21

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

3.

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 1,485 (27,290)
Citation 18

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

4.

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
Dan Amiram, Andrew M. Bauer and Mary Margaret Frank
Tel Aviv University - Coller School of Management, University of Waterloo - School of Accounting and Finance and University of Virginia - Darden School of Business
Downloads 1,240 (35,568)
Citation 7

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

5.

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
Dan Amiram, Wayne R. Landsman, Ken V. Peasnell and Catherine Shakespeare
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 1,171 (38,644)
Citation 8

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

6.

Trading volume manipulation and competition among centralized crypto exchanges

Number of pages: 72 Posted: 12 Jan 2021 Last Revised: 04 Jun 2024
Dan Amiram, Evgeny Lyandres and Daniel Rabetti
Tel Aviv University - Coller School of Management, Tel Aviv University and National University of Singapore (NUS)
Downloads 1,131 (40,692)
Citation 10

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Crypto exchanges, volume inflation, competition, information manipulation, regulation. JEL classification: G18, G23, L10, L13, L15

7.

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 981 (49,824)
Citation 5

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Income smoothing, Private benefits, Debt contracts

8.

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
Koresh Galil, Offer Shapir, Dan Amiram and Uri Benzion
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 954 (51,748)
Citation 38

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

9.

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
Dan Amiram, Balazs Cserna, Alon Kalay and Ariel Levy
Tel Aviv University - Coller School of Management, University of Frankfurt, Michigan State University - Eli Broad College of Business and Technion-Israel Institute of Technology - The William Davidson Faculty of Industrial Engineering & Management
Downloads 826 (63,068)
Citation 6

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

10.

Accounting-based Expected Loss Given Default and Debt Contract Design

Number of pages: 44 Posted: 02 Aug 2011 Last Revised: 21 Nov 2022
Dan Amiram and Edward Owens
Tel Aviv University - Coller School of Management and University of Utah - David Eccles School of Business
Downloads 800 (65,806)
Citation 2

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Debt contracts; Loss given default; Accounting properties; Stepwise regression

11.

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 749 (71,849)
Citation 24

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Information Asymmetry, Analyst forecasts

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
Dan Amiram, Justin Chircop, Wayne R. Landsman and Ken V. Peasnell
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 720 (75,652)
Citation 4

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13.

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

Columbia Business School Research Paper No. 17-69, 28th Annual Conference on Financial Economics and Accounting
Number of pages: 52 Posted: 03 Oct 2017 Last Revised: 08 Aug 2019
Menachem (Meni) Abudy, Dan Amiram, Oded Rozenbaum and Efrat Shust
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 687 (80,202)
Citation 3

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executive compensation; governance; optimal contracts

14.

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
Dan Amiram, Wayne R. Landsman, Edward Owens and Stephen Stubben
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 679 (81,406)
Citation 7

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Financial analysts, earnings forecasts, uncertainty

15.

Coins for Bombs: Increased Transparency of the Global Financial System - Evidence from Terrorist Attacks Financing Detection in Blockchain-based Currencies

Number of pages: 43 Posted: 17 Nov 2020 Last Revised: 20 Apr 2021
Dan Amiram, Bjorn Jorgensen and Daniel Rabetti
Tel Aviv University - Coller School of Management, Copenhagen Business School - Department of Accounting and National University of Singapore (NUS)
Downloads 553 (105,678)

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Financial Regulation, Terrorist Financing, Economics of Blockchain, Forensic Accounting, Bitcoin, Ripple

16.

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
Dan Amiram, William H. Beaver, Wayne R. Landsman and Jianxin (Donny) Zhao
Tel Aviv University - Coller School of Management, Stanford University, University of North Carolina Kenan-Flagler Business School and Emory University
Downloads 461 (131,891)
Citation 4

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

17.

Industry sensitivity to external forces and the information advantage of analysts over managers

Downloads 451 (135,453)
Citation 5

Industry sensitivity to external forces and the information advantage of analysts over managers

Contemporary Accounting Research, Forthcoming
Number of pages: 54 Posted: 22 Sep 2015 Last Revised: 03 Nov 2022
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, Michigan State University - Eli Broad College of Business and University of Texas at Dallas
Downloads 451 (133,880)
Citation 5

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Management earnings forecasts, analyst earnings forecasts, analysts’ industry expertise, analysts’ industry-level information advantage over managers, industry sensitivity risk

Industry Sensitivity to External Forces and the Information Advantage of Analysts Over Managers

Contemporary Accounting Research, Forthcoming
Posted: 09 Mar 2023
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, Michigan State University - Eli Broad College of Business and University of Texas at Dallas

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management earnings forecasts, analyst earnings forecasts, analysts’ industry expertise, analysts’ information advantage over managers, industry sensitivity risk

18.

Lending Along the Supply Chain

Number of pages: 40 Posted: 28 Dec 2019 Last Revised: 07 Dec 2020
Dan Amiram, Xinlei Li and Edward Owens
Tel Aviv University - Coller School of Management, University of California, Davis and University of Utah - David Eccles School of Business
Downloads 382 (163,939)

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debt contracts, syndicated loans, supply chain, moral hazard, adverse selection

19.

Does Financial Reporting Misconduct Pay Off Even When Discovered?

Review of Accounting Studies, Forthcoming
Number of pages: 70 Posted: 09 Apr 2019 Last Revised: 07 Apr 2020
Dan Amiram, Serene Huang and Shivaram Rajgopal
Tel Aviv University - Coller School of Management, Peking University - Guanghua School of Management and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 290 (220,689)
Citation 10

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

20.

Strategic IPO Timing: Counterfactual Evidence 

Boston University Questrom School of Business Research Paper No. 4634215
Number of pages: 52 Posted: 30 Nov 2023 Last Revised: 18 Dec 2024
Heylel-li Biton, Dan Amiram and Eddie Riedl
The Hebrew University of Jerusalem - Business School, Tel Aviv University - Coller School of Management and Boston University - Questrom School of Business
Downloads 120 (488,447)

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IPO, IPO timing, Section 12(g)

21.

Coins for Bombs: The Predictive Ability of On-Chain Transfers for Terrorist Attacks

Journal of Accounting Research, Volume 60, Issue 2, 2022
Posted: 11 Oct 2022
Dan Amiram, Bjorn Jorgensen and Daniel Rabetti
Tel Aviv University - Coller School of Management, Copenhagen Business School and National University of Singapore (NUS)

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transparency, terrorist financing, economics of blockchain, forensic accounting, bitcoin

22.

Information Asymmetry and the Bond Coupon Choice

The Accounting Review (2018) 93 (2): 37–59.
Posted: 22 Dec 2015 Last Revised: 01 Dec 2020
Dan Amiram, Alon Kalay, Avner Kalay and N. Bugra Ozel
Tel Aviv University - Coller School of Management, Michigan State University - Eli Broad College of Business, Tel Aviv University - Faculty of Management and University of Texas at Dallas - Naveen Jindal School of Management

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

23.

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, Michigan State University - Eli Broad College of Business and University of Texas at Dallas

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

24.

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