Lecturers Page Prof. Amihud Dotan

Prof. Amihud Dotan



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BA in Accounting and Economics (magna cum laude) from Tel Aviv University; Chief economist of Kibbutz Givat Brenner; MA and Ph.D. from Cornell University. Chairman of the Accounting Department at Tel Aviv University and, later, at Sapir Academic College. Served as visiting professor at universities in the USA (Temple, MIT, CUNY, NYU) and Hong Kong (HKUST). Teaching courses in managerial and financial accounting at the undergraduate and graduate level. Published in academic journals in the areas of accounting and financial economics. Member of the examination committee of the Israel Auditors Council. Engaged in consulting to organizations on accounting issues, valuations, compensation and other economic issues. Served as director in various companies and organizations.

Curriculum Vitae

Prof. Amihud Dotan - CV

Areas of Interest

  • Financial and Managerial Accounting



Financial Leverage, Systematic Risk, Dividends Signalling, Cost Variance Investigation, Capital Budgeting, Learning Curve, Deferred Taxes.



1. J. Aharony and A. Dotan, “A Comparative Analysis of Auditor, Manager and Financial Analyst Interpretations of SFAS 5 Disclosure Guidelines”. Journal of Business Finance and Accounting, Vol. 31, No. 3 & 4, April/May 2004, pp. 251-280.

2. A. Dotan, “On the Value of Deferred Taxes”. Asia-Pacific Journal of Accounting & Economics, Vol. 10, No. 2, December 2003, pp. 173-186.

3. J. Aharony and A. Dotan, “Regular Dividend Announcements and Future Unexpected Earnings: An Empirical Analysis”. The Financial Review, Vol. 29, No. 1, February 1994, pp. 125-151.

4. A. Dotan and M. Henig, “The Value of Multiple Testing In Cost Variance Investigation”. Management Accounting Research, Vol. 4, September 1993, pp. 217-229.

5. A. Dotan and A. Ovadia, “A Capital Budgeting Decision - The case of a Multinational Corporation Operating in High Inflation Countries”. Journal of Business Research, Vol. 14, No. 5, 1986, pp. 403-410.

6. A. Dotan and A. S. Ravid, “On the Interaction of Real and Financial Decisions of the Firm Under Uncertainty”. The Journal of Finance, Vol. 40, No. 2, June 1985, pp. 501-517.

7. A. Dotan, M. Gross and Z. Lieber, “Optimal Production in the Presence of Learning”. Economic Letters, 19, 1985, pp. 79-83.

8. J. M. Edrey and A. Dotan, “The Income Tax on Prepaid Rent: A Legal and Financial Analysis” (in Hebrew). Law Studies, Vol. 4, 1985, pp. 79-104.

9. A. Dotan and A. Ofer, “Variable versus Stationary Beta in the Market Model: A Comparative Analysis”. Journal of Banking and Finance, Vol. 8, 4, 1984, pp. 525-534.

10. A. Dotan, M. Gross and Z. Lieber, “Optimal Production in the Presence of Learning”. Methods of Operations Research, Vol. 46, 1983, pp.. 583-594.

11. M. Davis and A. Dotan, “Accounting for Changing Prices: Opinion No. 23 (Isr.) in Perspective” (in Hebrew). Roeh Haheshbon (The Journal of the Institute of Certified Public Accountants in Israel), Vol. 32, December 1982, pp. 7-14.

12. A. Barnea, A. Dotan and J. Lakonishok, “The Effect of Price Level Uncertainty on the Determination of Nominal Interest Rates: Some Empirical Evidence”. Southern Economic Journal, Vol. 46, October 1979, pp. 609-614.


Various papers were presented in academic conferences in the USA, Europe and The Far East.

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