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Prof. Yoram Eden
Department Chair for Economics and Accounting and Head of Interdisciplinary School for Society and Community
Professor Yoram Eden is the Department Chair for Economics and Accounting and Head of Interdisciplinary School for Society and Community.
ACADEMIC DEGREES
Ph.D. - Tel-Aviv University, (May 1986). Dissertation topic:
"Asymmetry in information, Self Retention, and the
Demand for Capital in the Insurance Industry".
M.B.A. - (with honor), Tel-Aviv University, (December 1977). Thesis
Topic: "Index Linked Life Insurance in a Free Competitive Market".
B.A. - (Accountancy) Tel-Aviv University, (1976).
B.A. - (Economics), The Hebrew University of Jerusalem, (1972).
ACADEMIC APPOINTMENTS
Oct. 2016 - Head, The interdisciplinary School for Society & Community, Hadassah Academic College, Jerusalem.
2013 - 2016 Vice President for Academic Affairs, The College of
Management, Academic Studies
2007 - 2012 Professor of Accountancy
2000 - 2007 Dean, The School of Business Administration, The College of
Management, Academic Studies
1998 - 2000 Associate Professor, Associate Dean for Academic Affairs The College of Management, Academic Studies, And The School of Business Administration. Head of the Curriculum Committee.
2000 - Member of the Academic Committee of the College of Management, Academic Studies.
1990 – 1998 Head of the Accounting Era, The College of Management, Academic Studies, The School of Business Administration.
1988 – 1999 - Adjunct Lecturer, The Hebrew University at Jerusalem, The School of Business Administration.
1987-1990: Lecturer, The Accounting Department, Tel-Aviv University, member of the Curriculum Committee.
1987: Visiting Assistant Professor, The Accounting Department, Baruch College, CUNY.
1983-1986: Instructor, The Accounting Department, Tel-Aviv University.
1980-1983: Assistant, The Accounting Department, Tel-Aviv University.
PROFESSIONAL EXPERIENCE
1978 - Present: C.P.A (Isr.).
2011 – 2016 Director and Chairman of the Investment Committee of "Infinity Pension Fund (IEC) Management Ltd."
2010 – 2012 Director and Chairman of the Audit Committee of Shlomo insurance, Ltd.
2005- 2010 Director and Chairman of the Investment Committee of C.P.Y. The Israeli Company For Right's Management of the Electric Company Employees Ltd.
1993 – 2000 Director and Chairman of the Investment Committee of Dikla,
Mutual Funds Management Company Ltd.
OTHER PROFESSIONAL ACTIVITIES
Editor of "Roeh Haheshbon" the journal of the Institute of Certified Public Accountants in Israel (1991-present).
Member of the Council of the Institute of Certified Public Accountants in Israel. (1988-present).
Member of the Ministry of Justice, Auditors' council and of its Examination Committee (2000- May 2006).
Member of the Educational Committee of the International Federation of Accountants (IFAC) (2000 – 2004)
Referee: The Journal of Risk and Insurance. The Geneva Papers on Risk and Insurance Theory, The Economic Quarterly (Heb).
PRESENTATIONS IN INTERNATIONAL CONFERENCES
The XIX ASTIN Colloquium, September 1986, Tel-Aviv Israel. Paper presented: "Moral Hazard and Insurance Market Structure" (with Y. Kahane).
The 1989 American Risk and Insurance Association (ARIA) Annual Meeting, Denver (Colorado) USA. Paper presented:" Avoidance of Over-Classification of Risks in the Insurance Industry" (with Shimeon Pass).
The 1992 Western Risk and Insurance Association (WRIA) Annual Meeting Phoenix (Arizona), USA. Paper presented: "Improving Workflow in the Insurance Industry", (with Boaz Ronen).
The 1993 American Risk and Insurance Association (ARIA) Annual Meeting, San Francisco (California) USA. Paper presented: "Lawsuits against Public Accountants: A Put Option Approach".
The 1994 American Risk and Insurance Association (ARIA) Annual Meeting, Toronto, (Canada). Paper presented: "Storing Too Much Information in the Insurance Industry" (with B. Ronen and I. Spiegler).
The 1996 Western Risk and Insurance Association (WRIA) Annual Meeting, Monterey, (California), USA. Paper presented: "Should Insurance Companies Invest in Risk Classification" (with Eliakim Katz and Jacob Rosenberg).
The 1999 Western Risk and Insurance Association (WRIA) Annual Meeting, Las Vegas (Nevada), USA. Paper presented: "Loading Factors and Equilibria in Insurance Markets" (with Eliakim Katz and Jacob Rosenberg).
The 2000 American Risk and Insurance Association (ARIA) Annual Meeting,
Baltimore (Maryland). Paper presented: "Underwriting Cycles in Israel: Regulation Aspects and the Case for Separating Property and Liability Insurance from Life and Health Insurance" (with Ben-Ami Zuckerman).
The 2002 Western Risk and Insurance Association (WRIA) Annual Meeting, San Diego (California) USA. Paper presented: Underwriting Cycles in Israel: Regulation Aspects and the Case for Separating Property and Liability Insurance from Life and Health Insurance" (with Ben-Ami Zuckerman).
The ninth World Congress of Accounting Educators, November 2002, Hong Kong. Paper presented, "Student Career Aspirations and Perceptions: The Case of Israeli Accounting Students (with Nira Danziger)
The 2004 Western Risk and Insurance Association (WRIA) Annual Meeting, Las Vegas (Nevada) USA. Paper presented: “The neglect of Damage Recurrence in Claiming Decisions”, (with Doron Sonsino).
World Risk and Insurance Economics Congress, August 2005, Salt Lake City, paper presented: "Probability Weighting in Damage Claiming Decisions" (with Doron Sonsino).
The International Research Conference for Accounting Educators, September 2005 Bordeaux. Paper presented: “Gender-Related Differences in the Occupational Aspirations and Career Style Preferences of Accounting Students: a Cross-sectional Comparison between Academic School Years (with Nira Danziger).
The 2007 Western Risk and Insurance Association (WRIA) Annual Meeting, San-Diego, (California) USA. Paper presented: “Estimates of Loss Reserves in P-L Insurance in Israel Insurance Companies: Accounting and Regulatory Aspects”, (with Ben-Ami Zuckerman).
The 2007 American Risk and Insurance Association (ARIA) Annual Meeting, Quebec City (Canada). Paper presented: “The Accuracy of the Estimates of Loss Reserves in Property and Liability Insurance of Israeli Insurance Companies, (with Arie Ovadia and Ben-Ami Zuckerman).
The 2009 Western Risk and Insurance Association (WRIA) Annual Meeting, Las-Vegas (Nevada) USA. Paper presented: “The Embedded Value Puzzle: Preliminary Lessons from the Israeli’s Experience”.
The 2009 Asian Pacific Risk and Insurance Association (APRIA) Annual Meetings, Beijing, China. Paper presented: “The Embedded Value Puzzle: Preliminary Lessons from the Israeli’s Experience”.
The 2010 Western Risk and Insurance Association (WRIA) Annual Meeting, Napa Valley, USA. Paper presented: “Discount Rate for Employee Benefits".
The 2014 Western Risk and Insurance Association (WRIA) Annual Meeting, Napa Valley, USA. Paper presented: “Benchmarking Pension Funds: The Case of Israel", (with Ido Kallir).
The 2015 Western Risk and Insurance Association (WRIA) Annual Meeting, Scottsdale Arizona, USA. Paper presented: “Does Compulsory Motor Insurance Subsidize Casco Insurance? Evidence from Israel".
The 2016 Asian Pacific Risk and Insurance Association (APRIA) Annual Meetings, Chengdu, China. Paper presented: “Audit Fees for Insurance Companies: Evidence from Israel" (with Dalia Rachman Moore).
The 2017 Western Risk and Insurance Association (WRIA) Annual Meeting, Santa Barbara CA, USA. Paper presented: “Audit Fees for Insurance Companies: Evidence from Israel" (with Dalia Rachman Moore)
The 2019 Asian Pacific Risk and Insurance Association (APRIA) Annual Meetings, Seoul South Korea. China. Paper presented: “Evaluating Insurance Companies: Implications of IFRS 17" (with Ziv Cohen).
Refereed journal articles (En)
1. Eden Y. and Kahane Y., "Reinsurance Contracts - A Utility Approach Vs. Insurance Capacity Consideration", Studies In Banking and Finance, Vol. 6 1988, pp. 247-269.
2. Eden Y., Locas H.C. and Ronen B., "The Declining Price of Personal Computers, The Question of When to Invest", Human System Management, Vol. 9, November 1990, pp. 173-186.
3. Eden Y. and Ronen B., "Service Organization Costing: A Synchronized Manufacturing Approach", Industrial Management, Vol. 32 (5), September/October 1990, pp. 24-26.
4. Eden Y. and Ronen B., "The Hourly Rate: Myth and Reality", Industrial Management, Vol. 33 (5), September/October 1991, pp. 28-30.
5. Eden Y. and Ronen B., "Improving Workflow in the Insurance Industry: A Focused Management Approach", Journal of Insurance Issues, March 1993, pp. 49-62.
6. Eden Y. and Ronen B.,"The Declining Price Paradox of New Technologies", Omega International Journal .of Management Science , Vol. 21 (3) pp. 345-351, 1993.
7. Eden Y. Ronen B. and Spiegler I., "Storing Too Much Information in the Insurance Industry?" International Journal of Computer Applications in Technology, Vol. 9 Nos 2/3 (1996) pp. 144-150.
8. Eden Y. and Ronen B., "Managing Credit Collateral", The Journal of Systems Improvements, Winter/Fall 1997, pp. 25-28.
9. Eden Y. and Ronen B., Activity Based Costing (ABC) and Activity Based Management (ABM) The Same Thing in a Different Guise", FMAC Articles of Merit Award Program for Distinguished Contribution to Management Accounting, issued by the International Federation of Accountants, November 2002.
10. Danziger N. and Y. Eden, "Student Career Aspirations and Perceptions: The Case of Israeli Accounting Students", Accounting Education: An International Journal", Vol, 15, No. 2, (June 2006), pp. 113-134.
11. Eden Y., Katz E. and J. Rosenberg, “Loading Factors and Equilibria in Insurance Markets, Journal of Insurance Issues, Spring 2003, Vol. 26, No. 1, pp. 51-62.
12. Eden Yoram and Sonsiono D., “Probability Weighting in Damage Claiming Decisions”, Journal of Insurance Issues, Fall 2006, Vol. 29, No.2, pp. 179-192.
13. Danziger N. and Y. Eden, “Gender-Related Differences in the Occupational Aspirations and Career Style Preferences of Accounting Students: a Cross-sectional Comparison between Academic School Years, Career Development International, Vol. 12 Nos 2-3, 2007, pp. 127-149.
14. Eden Y. and Shlomi Shuv, "The Emperor's New Clothes-Report on the Value of Benefits to Executives in Respect of Capital Grants", Articles of Merits Award Program for Distinguished Contribution to the Roles and Domain of PAIBs 2009, published by the Professional Accountants in Business Committee of International Federation of Accountants (IFAC), January 2010.
15. Eden Yoram, "The Implementation of Embedded Value (EV) Reporting in Israel: Myth and Reality", Asia-Pacific Journal of Risk and Insurance, Vol. 8, (2014) issue 1 pp. 83-104.
Books (EN)
Eden Y. and Ronen B., "Approximately Right, Not precisely Wrong – Cost Accounting Pricing & Decision Making", North River Press, 2007
Chapters in Books (En):
1. Eden Y. and Kahane Y., "Moral Hazard and Insurance Market Structure", in Risk, Information and Insurance, Edited by H. Louberge, pp. 143-163, Kluwer Academic Publishers, 1990.
2. Eden Y. and Ronen B., "Indirect Cost Management" in The Institute of Certified Public Accountants In Israel 1991 Year Book, pp. 153-159.
3. Eden Y. and Ronen B.,"Easy as ABC?" in Handbook of Design Manufacturing and Automation, pp. 867-877, R. Droff and A. Kusiak (Editors), John Wiley, New-York, 1994.
4. Eden Y., Elnathan D., "Israel", in "A Global History of Accounting, Financial Reporting and Public Policy Volume", 14D, edited by Gary J. Previts, Peter Walton and Peter Wolnizer", Emerald Group Publishing Ltd. (July 2012).
Refereed journal articles (HEB)
1. Eden Y., "Index Linked Life Insurance in a Free Competitive Market" Quarterly Economic Review, 104, March 1980, pp. 31-39. (Heb).
2. Eden Y., "Economics of Scale and Centralization in the Insurance Industry in Israel", Quarterly Banking Review, 74, April 1980, pp. 27-43. (Heb). (The paper won the Berliner Prize for Research Excellency, 1979).
3. Eden Y. and Edrey J.M., "The Interpretation of Section 94b of the Income Tax Ordinance in Times of Inflation", Bar-Ilan Law Studies, 6, 1988, pp. 76-93. (Heb).
4. Eden Y. and Edrey J.M., "Corporate Taxation of Special Legal Entities - A Unique Approach for Piercing the Veil", Law Review, Vol. 13 No. 2 (August 1988), pp 307-357. (Heb).
5. Eden Y. and Levy D. "Value Added Tax in Israel", Hamishpat, Vol 6, (1998), pp. 383-401, (Heb).
6. Eden Y. and Zuckerman Ben-Ami, “The September 11th event – Preliminary Implications to the Insurance Industry”, The Economic Quarterly ,pp. 343-362 (Heb).
7. Eden Y. and Zuckerman Ben-Ami, “Underwriting Cycles in the Property Liability Insurance Markets in Israel”, The Economic Quarterly, Vol. 53 No. 2 (June 2006) pp. 290-308 (Heb).
8. Danziger N. and Y. Eden, “Accounting Students' Occupational Aspirations and Career Style Preferences: Gender-Related and Academic School Year Differences", Megamot, Vol. 45, No. 1 June 2007, pp. 145-169 (Heb).
9. Eden Y., A. Ovadia and B. Zuckerman, "Accrual or Actuarial Accounting in Casualty and Liability Insurance of Israeli Insurance Companies", Quarterly Banking Review. 162, October 2007, pp. 36-56 (Heb).
10. Eden Y. and Zuckerman Ben-Ami, "Puzzle of the Embedded Value", Quarterly Banking Review, 167 March 2010 pp. 14-39 (Heb).
11. Elnathan D., Eden T. and L. Pahima, "Lending for the Purpose of Investment in Stocks: Lessons from the Israel Capital Market", Quarterly Banking Review, 169 April 2011 pp. 46-72 (Heb).
12. Eden Y., and E Gillbai, "Auditor's Liability to Client's Adjusted Income Report for Tax Purposes", Hapraklit, Vol. 52 No. 2 October 2013, pp. 505-518 (Heb).
13. Hofner Robert and Eden Yoram, "the Factors that Impact Seed Funding of Technological Startups at Early Stages", Quarterly Banking Review, Vol.177, April 2015, PP. 31-43 (Heb).
14. Gelander H., Eden T. and Elnathan D., "The Concern Disclosure: Too Early or too Late", Quarterly Banking Review, 180 June 2017, pp. 10-25 (Heb).
15. Eden Y., Horovirz E. and Rachman Moore D., Factors Influencing the Audit Fees of Companies Listed on The Tel Aviv Stock Exchange, The Economic Quarterly, Vol. 62 No. 3-4 (September – December 2017). pp. 104-117 (Heb).
Books (Heb)
1. Eden Y. and Ronen B., ”It Cost Me More – Decision Making, Cost Accounting and Value Creation”, Tel-Aviv University, The Joseph Kasierer Institute for Research in Accounting”, (2003) (heb).
2. Eden Y. and Ronen B., “Selected Topics in Managerial Accounting”, The Open University of Israel, 2008 (Heb).
3. Eden Y. and Shuv Shlomi, "The Digits Theory of the Business World- Financial Statements Analysis and Valuations", IFRS Consulting 2013 (Heb).
Chapters in Books (Heb):
Eden Y., Horesh R. and Kogman A., “Management Discussion and Analysis – (M.D. and A.) – Leading or Misleading”, in “Israel at the Beginning of the 21st Century, Society, Law, Economics and Communication”, H. Nossek editor, 2002, pp. 205-227 (Heb).
Other Publications
1. Eden Y., "Improved Measurement of the Profit from General Insurance Business in 1977-1988", Roeh Haheshbon, 1-3(321-323), 1980-1981, pp. 60-69. (Heb). (The paper won the Berliner Prize for research Excellency, 1981).
2. Eden Y., "Tax Considerations of the Purchasing of General Insurance by the Business Sector", Roeh Haheshbon, 4(340) March 1985 pp. 330-336, (Heb).
3. Eden Y. and Edrey J.M., "Income Tax and Inflation Measuring with a Linked Unit", The Israeli Tax Review 57, January 1986, pp. 58-73 (Heb).
4. Eden Y., "The Banks, The Position of the Institute and the Background to the
Publication of Opinion 40, and to Statement of Clarification No. 8", Roeh Haheshbon, 1(345), June 1986, pp. 23-33. (Heb).
5. Eden Y. and Ronen B. "New Approach to Allocation of Overheads", Roeh Haheshbon 3(351), September 1987, pp. 211-215. (Heb).
6. Eden Y. "Determinations of Accounting Principles", Roeh Haheshbon, 1(359), February 1989, pp. 26-30. (Heb).
7. Eden Y. and Ronen B., "Activity Based Costing System (A.B.C.) Roeh Haheshbon 5(363), October 1989, pp. 343-346 (Heb). And 6(364), December 1989, pp. 415-418 (Heb).
8. Eden Y. and Ronen B., "Managing Securities for Granting of Credit", Roeh Hahesbon, 5)369, October 1990, pp. 413-420. (Heb).
9. Eden Y. and Ronen B., "Total Quality Management (TQM) of an Accounting Firm", Roeh Haheshbon, 4(374), August 1991, pp. 272-281. (Heb).
10 Eden Y. and Ronen B., "As Easy as the ABC?" Roeh Haheshbon, 5(381), pp. 525-539. (Heb).
11. Eden Y. and Ronen B., "The Syndrome of Current Plus 60 (30) Roeh Haheshbon, 3(385), June 1993, pp. 191-198 (Heb).
12. Eden Y. and Ronen B. "Different Type of Accounting - Whether and How - Can Audit Be Completed Within Three Weeks From Year End", Roeh Haheshbon, 2(390), (April 1994), pp. 134-142. (Heb).
13. Eden Y., "Activity Based Costing - A Critical Evaluation", Executive, (August- September 1994).
14. Eden Y. and Ronen B., "Costing, Pricing and Transfer Prices in Resource Constrained Environment", The Joseph Kasierer Institute for Research in Accounting, (February 1995), (Heb).
15. Eden Y. and Ronen B., "Target Costing", Roeh Haheshbon, 2(396), (April 1995), pp. 135-139 (Heb).
16. Eden Y. and Hanes L., "Accounting Changes, Switching Public Accountants, and Initial Public Offering", The Israel Security Authority, May 1995 (Heb).
17. Eden Y. and Greenberg D., "Lawsuits against Public Accountants - A Put Option Approach", Roeh Haheshbon, 5(399), (October 1995). pp. 471-478 (Heb).
18. Accounting Today, The English Journal of The Institute of Certified Public Accountants in Israel, 1996, pp. 38-43.
19. Eden Y. and Ronen B., "The Relationships Between Operational Improvements and Accounting Reporting". The Joseph Kasierer Institute for Research in Accounting. December 1996), (Heb).
20. Eden Y. and Ronen B., "Standard Costing - A New Approach", Roeh Haheshbon, 1(407), (February 1997), pp. 30-44, (Heb).
21. Eden Y. and Meir Y., "Managerial Risks and Their Influence on A Company's Profitability", Roeh Haheshbon, 5(411), (October 1997), pp. 521-528. (Heb).
22. Eden Y. and Raviv R., "Academic Imperialism in Accounting", Executive, (December 1997 January 1998). (Heb).
23. Eden Y. and Ronen B., "Just In Time (JIT) Management: Managerial and Accounting Aspects", Roeh Haheshbon, 5(417), (October 1998), pp. 589-597. (Heb).
24. Eden Y. "The Puzzle of the Price Earnings Ratio", Executive, (February – March 1999), pp. 12-16). (Heb).
25. Eden Y. and Assayag H. "Economic Control, Consolidated Financial Statements and the Market for Accounting Excuses", Roeh Haheshbon, 2(420), (April 1999), pp. 149-157. (Heb).
26. Eden Y. and Assayag H. "Distribution of Earnings Through Repurchasing of Shares - Financial Reporting and Tax Aspects", Roeh Haheshbon, 5(423), (October 1999), pp. 592-595. (Heb).
27. Eden Y. and Ronen B., Activity Based Costing (ABC) and Activity Based Management (ABM)", Roeh Haheshbon, 6(430) (December 2000), pp. 651-657. (Heb).
28. Eden Y. and Assayag H. “Comprehensive Income", Roeh Haheshbon, 2(432) (April 2001), pp.117-125 (Heb).
29. Eden Y. and Ovadia A., "The Accountants' Profession at a Crossroads", Roeh Haheshbon, 2(438) (June 2002), pp.132-137 (Heb).
30. Eden Y. Ovadia A. and Zuckerman Ben-Ami, “Rethinking Sarbanes-Oxley: Why the Act doesn’t serve the interests of the industry or the markets” CMA Management, May 2003, pp. 32 – 35.
31. Eden Y. and Assayag H., “Accounting for Employee Options – The End of the Road”, Roeh Haheshbon, 2(442) (June 2003), pp.115-123 (Heb).
32. Eden Y., "The Roles of the Board of Directors in the Post-Enron Era: Balancing the Duties of Compliance and Reporting with the Pressure to Achieve High Performance Levels" Roeh Haheshbon, 3 (447) (September 2004), pp.243-248 (Heb).
33. Eden Y. and Elnathan D., “The Estimate of Cost of Capital in Valuation and Performance Assessments" Roeh Haheshbon, 4 (456) (December 2006), pp. 363-372 (Heb).
34. Eden Y. and Assayag H., "The Race toward a Second Enron", The Accountant, The Journal of the Institute of Certified Public Accountants in Israel, No. 3, 2007, pp.84-91.
35. Eden Y. and Meir Y., “Between Edward Altman and Boaz Yona”, The Accountant, The Journal of the Institute of Certified Public Accountants in Israel, No.5, October 2007, pp. 101-102 (Heb).
36. Eden Y. and Patal H., "Not Only State of Mind", The Accountant, The Journal of the Institute of Certified Public Accountants in Israel, No.9, June 2008, pp. 114-127 (Heb).
37. Eden Y. and Shuv. S., "New Horizons for Options", The Accountant, The Journal of the
Institute of Certified Public Accountants in Israel, No.11, October 2008, pp. 94-101 (Heb).
38. Eden Y. and Assayag H.,” Did the Fair Value Accountancy Contribute to the Real Estate and the Financial Crisis”, The Accountant, The Journal of the Institute of Certified Public Accountants in Israel, No.12, December 2008, pp. 92-97 (Heb).
39. Eden Y. and Assayag H. ,”A matter of Goodwill", The Accountant, The Journal of the Institute of Certified Public Accountants in Israel, No.16, August 2009, pp. 96-105 (Heb).
40. Eden Y., "Anti-Aircraft Guns on Board", The Accountant, The Journal of the Institute of Certified Public Accountants in Israel, No.22, August 2010, pp. 126-127( Heb).
41. Eden Y., Elnathan D., and K. Ahroni-Levine, "Testing, Testing", The Accountant, The Journal of the Institute of Certified Public Accountants in Israel, No.29, March 2012, pp. 100-107 (Heb).
42. Eden Y., Cohen A., and G. Tolchinsky, "Start and Estimate – Value Appraisal For Start-Ups Firms, The Accountant, The Journal the Institute of Certified Public Accountants in Israel, No.32, December 2012, pp. 88-99 (Heb).
43. Eden Yoram and Eli Or, "The Walk to Canossa, How does the Tax Authority Implement the Administrative Offences Law?" The Accountant, The Journal of the Institute of Certified Public Accountants in Israel, No.38, June 2014, pp. 60-73 (Heb).
44. Eden Y., Cohen A., "Securities Fraud Class Action: Calculation of Damages", The Accountant, The Journal of the Institute of Certified Public Accountants in Israel, No.38, December 2014, pp. 72-75 (Heb).
45. Eden Y., Cohen A., "Cost and Distortion", The Accountant, The Journal of the Institute of Certified Public Accountants in Israel, No. 44, December 2015, pp. 62 – 64 (Heb).
46. Eden Y., Cohen Z., "Looking into Materiality", The Accountant, The Journal of the Institute of Certified Public Accountants in Israel, No. 50, June 2017, pp. 74 – 77 (Heb).
47. Eden Y., Cohen Z., "Profitability in a Complicated Business", The Accountant, The Journal of the Institute of Certified Public Accountants in Israel, No. 53, March 2018, pp. 60 – 63 (Heb).
48. Eden Y., Cohen A., "Actual Materiality", The Accountant, The Journal of the Institute of Certified Public Accountants in Israel, No. 54, June 2018, pp. 66 –75 (Heb).
49. Eden Y. and Assayag H. ,”Israel and the World, Mapping of the Differences Between the International and the Israeli Accounting Standards" Part one, The Accountant, The Journal of the Institute of Certified Public Accountants in Israel, No .56, December 2018, pp. 62-69 (Heb).
Part two, The Accountant, The Journal of the Institute of Certified Public Accountants in
Israel, No .56, December 2018, pp. 64-69 (Heb).
50. Eden Y. and Shuv Shlomi, "Companies Lease Shops", The Accountant, The Journal of the Institute of Certified Public Accountants in Israel, No .59, September 2019, pp. 61-67 (Heb).
51. Eden Y., Cohen A., "When Black Swan Meets Hyman Minsky", The Accountant, The Journal of the Institute of Certified Public Accountants in Israel, No.62, March 2020, pp. 8 –10 (Heb).
52. Eden Y., "Left behind in the Digital Era", The Accountant, The Journal of the Institute of Certified Public Accountants in Israel, No.63, June 2020, pp. 7– 9 (Heb).
