Dan Weiss
Biographic Data
| ID | 8940480 |
|---|---|
| NAME | Dan Weiss |
| GIVEN NAMES | Dan |
| FAMILY NAME | Weiss |
| SIGNATURE | WEISS D |
| AFFILIATIONS | Tel Aviv University |
| ORCID | 0000-0003-2450-6930 |
| VERIFIED | Yes |
| TOTAL WORKS | 3 |
| TOTAL CITATIONS | 0 |
| WORKS AS AUTHOR | 3 |
| WORKS AS EDITOR | 0 |
| FIRST PUBLICATION YEAR | 2006 |
| LATEST PUBLICATION YEAR | 2026 |
| H-INDEX | 0 |
Artificial intelligence transforms board decision-making processes
Internal Controls in Family-Owned Firms
This study investigates the relationship between family ownership and material weaknesses in internal controls over financial reporting. Recent Sarbanes-Oxley (SOX) regulation and mandatory disclosure of family relations among block shareholders and directors in Israel offer an ultimate setting for exploring this relationship. The findings reveal that (i) family ownership is significantly associated with less material weaknesses in internal contr…
Some Informational Aspects of Conservatism
When two value estimates are about equally likely, conservatism dictates reporting the less optimistic one (e.g. Lower of Cost or Market). We use an analytical model to investigate informational implications of this dictum, and identify types of environments where the conservative accounting treatment is more informative than a predetermined choice. The bias induced by the conservative choice is found to be adequately moderate, never excessive. I…
No prominent works on this page.
Some Informational Aspects of Conservatism
When two value estimates are about equally likely, conservatism dictates reporting the less optimistic one (e.g. Lower of Cost or Market). We use an analytical model to investigate informational implications of this dictum, and identify types of environments where the conservative accounting treatment is more informative than a predetermined choice. The bias induced by the conservative choice is found to be adequately moderate, never excessive. I…
Internal Controls in Family-Owned Firms
This study investigates the relationship between family ownership and material weaknesses in internal controls over financial reporting. Recent Sarbanes-Oxley (SOX) regulation and mandatory disclosure of family relations among block shareholders and directors in Israel offer an ultimate setting for exploring this relationship. The findings reveal that (i) family ownership is significantly associated with less material weaknesses in internal contr…
Artificial intelligence transforms board decision-making processes
Accounting (2 works) · Auditing, Earnings Management, Governance (2 works) · Corporate governance (2 works) · Economics (2 works) · Accrual (1 work) · Actuarial science (1 work) · Business (1 work) · Computer Science (1 work) · Conservatism (1 work) · Corporate Finance and Governance (1 work)