Zobrazeno 1 - 10
of 39
pro vyhledávání: '"Dan Amiram"'
Publikováno v:
Contemporary Accounting Research. 40:1107-1135
Autor:
Dan Amiram, Edward Owens
Publikováno v:
Review of Accounting Studies.
Publikováno v:
Journal of Accounting Research. 60:427-466
This study examines whether we can learn from the behavior of blockchain-based transfers to predict the financing of terrorist attacks. We exploit blockchain transaction transparency to map millions of transfers for hundreds of large on-chain service
Publikováno v:
The Accounting Review. 94:27-55
We exploit changes in a country's integration of corporate and shareholder taxes to identify the effect of investor-level taxes on costly corporate tax avoidance. Specifically, we rely on European countries eliminating imputation systems in different
Publikováno v:
SSRN Electronic Journal.
The largest U.S. banks have adopted, in a staggered manner, an environmental and social risk management framework. Based on a large sample of borrowers, utilizing a staggered difference-in-differences design, we document a significant increase in env
Publikováno v:
SSRN Electronic Journal.
How competition affects product quality and how product quality choices impact firms' operating performance are open empirical questions. We use a setting that is especially suitable to answering these questions: cryptographic exchanges, on which pro
Autor:
Daniel Rabetti, Dan Amiram
Publikováno v:
SSRN Electronic Journal.
Exploring the Paycheck Protection Program, a setting that allows clear identification of relationship lending effects during the COVID-19 crisis, we find that relationship borrowers receive economically significant larger loans and faster approvals.
Publikováno v:
SSRN Electronic Journal.
The proliferation of blockchain-based cryptocurrencies, which essentially use public accounting ledgers, has two opposing effects related to the global financial system's transparency. On the one hand, governments, market regulators, and financial in
Autor:
Jonathan M. Karpoff, Quentin Dupont, Richard G. Sloan, Zahn Bozanic, James D. Cox, Dan Amiram
Publikováno v:
Review of Accounting Studies. 23:732-783
Financial reporting fraud and other forms of financial reporting misconduct are a significant threat to the existence and efficiency of capital markets. This study reviews the literature on financial reporting misconduct from the perspectives of law,
Autor:
Edward L. Owens, Dan Amiram
Publikováno v:
Journal of Business Finance & Accounting. 45:40-71
Despite the fact that income smoothing by managers is a pervasive phenomenon that has been widely researched, extant literature provides incomplete evidence on how smoothing is associated with cost of debt in general, and in the private loan market i