Dan Amiram

Tel Aviv University - Coller School of Management

Tel Aviv

Israel

SCHOLARLY PAPERS

24

DOWNLOADS
Rank 3,252

SSRN RANKINGS

Top 3,252

in Total Papers Downloads

16,182

SSRN CITATIONS
Rank 8,949

SSRN RANKINGS

Top 8,949

in Total Papers Citations

92

CROSSREF CITATIONS

50

Scholarly Papers (24)

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 3,126 (5,523)
Citation 1

Abstract:

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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
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 1,642 (15,487)
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 1,349 (20,776)
Citation 10

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

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 1,065 (29,418)
Citation 10

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

5.

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 1,051 (30,001)
Citation 7

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

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 946 (34,312)
Citation 3

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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
Downloads 2 (915,331)
Citation 3

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debt contracts, income smoothing, private benefits

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, Michigan State University - Eli Broad College of Business and Technion-Israel Institute of Technology - The William Davidson Faculty of Industrial Engineering & Management
Downloads 754 (47,480)
Citation 2

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

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
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 709 (51,631)
Citation 19

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

9.

Accounting-based Expected Loss Given Default and Debt Contract Design

Number of pages: 41 Posted: 02 Aug 2011 Last Revised: 19 Feb 2021
Dan Amiram and Edward Owens
Tel Aviv University - Coller School of Management and University of Utah - David Eccles School of Business
Downloads 705 (51,926)
Citation 2

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Debt contracts; Loss given default; Conservatism

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 646 (58,132)
Citation 24

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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 580 (65,933)
Citation 7

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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 2 (915,331)
Citation 4

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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 559 (69,836)
Citation 2

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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
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 542 (72,605)
Citation 3

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executive compensation; governance; optimal contracts

14.

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
Tel Aviv University - Coller School of Management, affiliation not provided to SSRN and Tel Aviv University - Coller School of Management
Downloads 537 (73,494)

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

15.

Competition and Product Quality: Fake Trading on Crypto Exchanges

Number of pages: 72 Posted: 12 Jan 2021 Last Revised: 15 Mar 2021
Tel Aviv University - Coller School of Management, Tel Aviv University and Tel Aviv University - Coller School of Management
Downloads 525 (75,742)
Citation 3

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Crypto exchanges, fake trading, competition, product quality, reputation

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
Tel Aviv University - Coller School of Management, Stanford University, University of North Carolina Kenan-Flagler Business School and Emory University
Downloads 406 (102,419)
Citation 2

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

17.

Industry sensitivity to external forces, and the industry-level information advantage of analysts over managers when forecasting earnings

Columbia Business School Research Paper No. 15-86
Number of pages: 42 Posted: 22 Sep 2015 Last Revised: 30 Nov 2020
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 359 (117,815)

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

18.

The Economic Consequences of Firms’ Commitment to ESG Policies

HKUST Business School Research Paper No. 2021-29
Number of pages: 51 Posted: 05 May 2021 Last Revised: 06 Dec 2021
Dan Amiram, Ilanit Gavious, Chao Jin and Xinlei Li
Tel Aviv University - Coller School of Management, Ben-Gurion University of the Negev, HKUST Business School and Hong Kong University of Science and Technology
Downloads 309 (138,336)
Citation 1

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Cost of Debt, Cost of Equity, Credible Commitment, ESG, Equator Principles

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
Tel Aviv University - Coller School of Management, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 201 (210,726)
Citation 5

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

20.

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, Hong Kong University of Science and Technology and University of Utah - David Eccles School of Business
Downloads 167 (247,282)

Abstract:

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

21.

Information Asymmetry and the Bond Coupon Choice

The Accounting Review (2018) 93 (2): 37–59.
Posted: 22 Dec 2015 Last Revised: 01 Dec 2020
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

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

22.

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

Abstract:

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

23.

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

24.

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

Journal of Accounting Research, Volume 60, Issue 2
Tel Aviv University - Coller School of Management, Copenhagen Business School and Tel Aviv University - Coller School of Management

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G15, G18, G29, K29, K42, M40, M41, O16