Paul Zarowin

New York University (NYU) - Department of Accounting

Associate Professor, Accounting

40 West 4th Street, Suite 400

422 Tisch Hall

New York, NY 10012-1118

United States

  • New York University (NYU) - Department of Accounting

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    • Tel: 212-998-0015
    • Fax: 212-995-4004
SCHOLARLY PAPERS

28

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Top 851

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273

Scholarly Papers (28)

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1.

Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings

Downloads 4,835 ( 4,213)
Citation 105

Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings

Number of pages: 49 Posted: 09 Jan 2008 Last Revised: 17 Jun 2008
Daniel A. Cohen and Paul Zarowin
Vanderbilt University - Owen Graduate School of Management and New York University (NYU) - Department of Accounting
Downloads 3,351 (7,548)
Citation 89

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Seasoned Equity Offerings, Earnings Management, Real Earnings Management

Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings

NYU Working Paper No. 2451/27595
Number of pages: 47 Posted: 09 Oct 2008
Daniel A. Cohen and Paul Zarowin
Vanderbilt University - Owen Graduate School of Management and New York University (NYU) - Department of Accounting
Downloads 743 (72,403)
Citation 7

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Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings

NYU Working Paper No. 2451/27554
Number of pages: 47 Posted: 08 Oct 2008
Daniel A. Cohen and Paul Zarowin
Vanderbilt University - Owen Graduate School of Management and New York University (NYU) - Department of Accounting
Downloads 741 (72,658)
Citation 9

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2.

The Value Relevance of Dividends, Book Value and Earnings

Downloads 3,286 ( 7,918)
Citation 6

The Value Relevance of Dividends, Book Value and Earnings

New York University Dept. of Accounting Working Paper No. 99-3
Number of pages: 31 Posted: 01 Sep 1999
Richard P. Brief and Paul Zarowin
New York University and New York University (NYU) - Department of Accounting
Downloads 3,004 (8,967)
Citation 6

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The Value Relevance of Dividends, Book Value and Earnings

NYU Working Paper No. 2451/27590
Number of pages: 31 Posted: 09 Oct 2008
Richard P. Brief and Paul Zarowin
New York University and New York University (NYU) - Department of Accounting
Downloads 282 (228,650)

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3.

Does Income Smoothing Make Stock Prices More Informative?

Downloads 2,582 (11,606)
Citation 13

Does Income Smoothing Make Stock Prices More Informative?

New York University Stern School of Business
Number of pages: 40 Posted: 25 Jun 2002
Paul Zarowin
New York University (NYU) - Department of Accounting
Downloads 2,006 (17,050)
Citation 13

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income smoothing, stock price informativeness

Does Income Smoothing Make Stock Prices More Informative?

NYU Working Paper No. 2451/27592
Number of pages: 40 Posted: 09 Oct 2008
Paul Zarowin
New York University (NYU) - Department of Accounting
Downloads 576 (100,430)

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4.

Does Income Smoothing Improve Earnings Informativeness?

The Accounting Review, 2016, Vol. 81 (1): 251-270
Number of pages: 38 Posted: 17 Jun 2005 Last Revised: 24 Mar 2019
Jennifer Tucker and Paul Zarowin
University of Florida - Warrington College of Business and New York University (NYU) - Department of Accounting
Downloads 2,543 (11,881)

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Income smoothing, earnings management

5.

Corporate Disclosure Policy and the Informativeness of Stock Prices

Downloads 2,379 (13,216)
Citation 39

Corporate Disclosure Policy and the Informativeness of Stock Prices

New York University, Stern School of Business
Number of pages: 30 Posted: 22 Aug 2000
David Gelb and Paul Zarowin
Seton Hall University - Accounting and New York University (NYU) - Department of Accounting
Downloads 2,029 (16,754)
Citation 38

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Corporate Disclosure Policy and the Informativeness of Stock Prices

NYU Working Paper No. 2451/27591
Number of pages: 30 Posted: 09 Oct 2008
David Gelb and Paul Zarowin
Seton Hall University - Accounting and New York University (NYU) - Department of Accounting
Downloads 350 (181,359)
Citation 1

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6.

Capitalization of R&D and the Informativeness of Stock Prices

Downloads 1,166 (39,413)
Citation 22

Capitalization of R&D and the Informativeness of Stock Prices

European Accounting Review, Forthcoming
Number of pages: 39 Posted: 01 Sep 2007
Dennis R. Oswald and Paul Zarowin
University of Michigan - Ross School of Business and New York University (NYU) - Department of Accounting
Downloads 810 (64,567)
Citation 1

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research & development, informativeness, capitalization

Capitalization of R&D and the Informativeness of Stock Prices

NYU Working Paper No. 2451/27597
Number of pages: 39 Posted: 09 Oct 2008
Dennis R. Oswald and Paul Zarowin
University of Michigan - Ross School of Business and New York University (NYU) - Department of Accounting
Downloads 356 (177,969)
Citation 21

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Research & Development, Informativeness, Capitalization

7.

Does Greater Firm-Specific Return Variation Mean More or Less Informed Stock Pricing?

Downloads 1,053 (45,618)
Citation 30

Does Greater Firm-Specific Return Variation Mean More or Less Informed Stock Pricing?

Number of pages: 64 Posted: 14 Jun 2001
Art Durnev, Randall Morck, Bernard Yin Yeung and Paul Zarowin
University of Iowa - Henry B. Tippie College of Business, University of Alberta - Department of Finance and Statistical Analysis, National University of Singapore - Business School and New York University (NYU) - Department of Accounting
Downloads 913 (54,845)
Citation 7

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Stock price informativeness; Functional efficiency

Does Greater Firm-Specific Return Variation Mean More or Less Informed Stock Pricing?

NYU Working Paper No. 2451/27594
Number of pages: 64 Posted: 09 Oct 2008
Art Durnev, Randall Morck, Bernard Yin Yeung and Paul Zarowin
University of Iowa - Henry B. Tippie College of Business, University of Alberta - Department of Finance and Statistical Analysis, National University of Singapore - Business School and New York University (NYU) - Department of Accounting
Downloads 140 (440,413)
Citation 23

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Does Greater Firm-Specific Return Variation Mean More or Less Informed Stock Pricing?

Posted: 17 Oct 2003
Art Durnev, Randall Morck, Bernard Yin Yeung and Paul Zarowin
University of Iowa - Henry B. Tippie College of Business, University of Alberta - Department of Finance and Statistical Analysis, National University of Singapore - Business School and New York University (NYU) - Department of Accounting

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Does Greater Firm-Specific Return Variation Mean More or Less Informed Stock Pricing?

Journal of Accounting Research 41(5)797, 2003, University of Alberta School of Business Research Paper No. 2013-614
Posted: 07 Jun 2013
Art Durnev, Randall Morck, Bernard Yin Yeung and Paul Zarowin
University of Iowa - Henry B. Tippie College of Business, University of Alberta - Department of Finance and Statistical Analysis, National University of Singapore - Business School and New York University (NYU) - Department of Accounting

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8.

Capitalization vs Expensing and the Behavior of R&D Expenditures

Downloads 842 (62,267)
Citation 5

Capitalization vs Expensing and the Behavior of R&D Expenditures

Number of pages: 59 Posted: 19 Feb 2016 Last Revised: 17 Feb 2019
Dennis R. Oswald, Ana Vidolovska Simpson and Paul Zarowin
University of Michigan - Ross School of Business, London School of Economics & Political Science - Department of Accounting and New York University (NYU) - Department of Accounting
Downloads 842 (61,307)
Citation 5

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capitalization, expensing, R&D

Capitalization vs Expensing and the Behavior of R&D Expenditures

Posted: 19 Feb 2016
Dennis R. Oswald, Ana Vidolovska Simpson and Paul Zarowin
University of Michigan - Ross School of Business, London School of Economics & Political Science - Department of Accounting and New York University (NYU) - Department of Accounting

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capitalization, expensing, R&D

9.

The Information Benefits of R&D Capitalization

Number of pages: 42 Posted: 14 Apr 2017 Last Revised: 01 May 2017
Dennis R. Oswald, Ana Vidolovska Simpson and Paul Zarowin
University of Michigan - Ross School of Business, London School of Economics & Political Science - Department of Accounting and New York University (NYU) - Department of Accounting
Downloads 757 (71,747)
Citation 3

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resaearch and development, capitalization, relevance, reliability

10.

Does Income Smoothing Improve Earnings Informativeness?

NYU Working Paper No. 2451/27593
Number of pages: 37 Posted: 09 Oct 2008
X. Jenny Tucker and Paul Zarowin
affiliation not provided to SSRN and New York University (NYU) - Department of Accounting
Downloads 526 (114,256)
Citation 22

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11.

Parents Use of Subsidiaries to 'Push Down' Earnings Management: Evidence from Italy

Contemporary Accounting Research, Forthcoming
Number of pages: 50 Posted: 08 May 2013 Last Revised: 15 Jul 2017
Massimiliano Bonacchi, Fabrizio Cipollini and Paul Zarowin
Free University of Bolzano - Faculty of Economics and Management, Universita di Firenze, DiSIA (Dipartimento di Statistica, Informatica, Applicazioni) and New York University (NYU) - Department of Accounting
Downloads 512 (117,826)
Citation 6

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Earnings management, Private subsidiaries, Consolidation process, Accounting accruals, Real activities

12.

Organizational Structure and Earnings Quality of Private and Public Firms

Downloads 503 (120,612)
Citation 4

Organizational Structure and Earnings Quality of Private and Public Firms

Number of pages: 68 Posted: 16 Nov 2016 Last Revised: 29 Jul 2019
Massimiliano Bonacchi, Antonio Marra and Paul Zarowin
Free University of Bolzano - Faculty of Economics and Management, Bocconi University - Department of Accounting and New York University (NYU) - Department of Accounting
Downloads 503 (118,864)
Citation 4

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private firms; business groups; standalone; stakeholder incentives, earnings quality; non-market forces

Organizational Structure and Earnings Quality of Private and Public Firms

Forthcoming, Review of Accounting Studies. doi/article/10.1007/s11142-019-09495-y
Posted: 30 Jun 2019
Massimiliano Bonacchi, Antonio Marra and Paul Zarowin
Free University of Bolzano - Faculty of Economics and Management, Bocconi University - Department of Accounting and New York University (NYU) - Department of Accounting

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Private firms, Business groups, Standalone, Stakeholder incentives, Earnings quality, Non-market forces

13.

Classification and Market Pricing of the Cash Flows and Accruals on Trading Positions

Downloads 478 (127,994)

Classification and Market Pricing of the Cash Flows and Accruals on Trading Positions

The Accounting Review, 2006, Vol. 81 (2): 443-472
Number of pages: 57 Posted: 13 Jun 2005 Last Revised: 27 Mar 2025
Stephen G. Ryan, Jennifer Tucker and Paul Zarowin
New York University (NYU) - Leonard N. Stern School of Business, University of Florida - Warrington College of Business and New York University (NYU) - Department of Accounting
Downloads 367 (171,918)

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Classification, cash flows, accruals, trading, banks

The Classification and Market Pricing of the Cash Flows and Accruals on Trading Positions

NYU Working Paper No. 2451/27596
Number of pages: 51 Posted: 09 Oct 2008
Stephen G. Ryan, X. Jenny Tucker and Paul Zarowin
New York University (NYU) - Leonard N. Stern School of Business, affiliation not provided to SSRN and New York University (NYU) - Department of Accounting
Downloads 111 (530,033)

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14.

SFAS 142, Conditional Conservatism, and Acquisition Profitability and Risk

Number of pages: 50 Posted: 25 Nov 2015
Matthew C. Cedergren, Baruch Lev and Paul Zarowin
Santa Clara University, New York University - Stern School of Business and New York University (NYU) - Department of Accounting
Downloads 417 (150,459)
Citation 6

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Conditional conservatism, goodwill, SFAS 142, acquisition profitability

15.

Do 'Firms Lean Against the Wind'? Earnings Management and Stock Market Returns

Number of pages: 37 Posted: 18 Jan 2012
Paul Zarowin and Daniel A. Cohen
New York University (NYU) - Department of Accounting and Vanderbilt University - Owen Graduate School of Management
Downloads 405 (155,535)
Citation 1

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earnings management, lean against the wind

16.

Capital Markets and Short-Termism: Evidence from the Investment Behavior of Public and Private Firms.

NYU Stern School of Business Forthcoming
Number of pages: 65 Posted: 11 Jun 2021 Last Revised: 30 May 2023
Olga Bogachek, Massimiliano Bonacchi and Paul Zarowin
Free University of Bolzano - Faculty of Economics and Management, Free University of Bolzano - Faculty of Economics and Management and New York University (NYU) - Department of Accounting
Downloads 355 (180,110)

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capital market short-termism, private firms, investment opportunity, legal institutional infrastructure, investor protection

17.

Once Is Not Enough: Properties and Implications of Management Forecast Updates

Number of pages: 68 Posted: 20 Aug 2014 Last Revised: 24 Jul 2023
Michael (Minye) Tang, Li Yao and Paul Zarowin
Florida International University (FIU), Concordia University, Quebec and New York University (NYU) - Department of Accounting
Downloads 327 (196,794)
Citation 5

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Management Forecasts, Forecast Updates, Analyst Revisions

18.

R&D Accounting, Earnings Management, and Investment Efficiency

Number of pages: 57 Posted: 23 Dec 2022
Dennis Oswald, Han Seong Ryu and Paul Zarowin
University of Michigan at Ann Arbor, New York University (NYU) - Leonard N. Stern School of Business and New York University (NYU) - Department of Accounting
Downloads 300 (215,880)

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Research &Development, Capitalization, Earnings Management

19.

Disclosure of Financial Statement Line Items and Insider Trading Around Earnings Announcements

NYU Stern School of Business
Number of pages: 43 Posted: 19 Apr 2019
Yongoh Roh and Paul Zarowin
McGill University - Desautels Faculty of Management and New York University (NYU) - Department of Accounting
Downloads 284 (228,607)
Citation 1

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financial statement line items, insider trading, earnings announcements

20.

Relative Timeliness of Good vs. Bad News Inferred from Stock Returns

Number of pages: 36 Posted: 02 Jan 2007 Last Revised: 19 Jul 2018
Jennifer Tucker and Paul Zarowin
University of Florida - Warrington College of Business and New York University (NYU) - Department of Accounting
Downloads 267 (243,620)
Citation 1

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voluntary disclosure, bad-news disclosure, return distributions

21.

Capitalization vs Expensing and the Behavior of R&D Expenditures

Number of pages: 57 Posted: 18 Feb 2021
Dennis Oswald, Ana Simpson and Paul Zarowin
University of Michigan at Ann Arbor, London School of Economics & Political Science (LSE) and New York University (NYU) - Department of Accounting
Downloads 230 (282,519)

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R&D Expenditures

22.

How Do Analysts Interpret Management Range Forecasts?

Forthcoming at Accounting, Organizations and Society
Number of pages: 55 Posted: 03 Jun 2014 Last Revised: 05 May 2015
Michael (Minye) Tang, Paul Zarowin and Li Zhang
Florida International University (FIU), New York University (NYU) - Department of Accounting and Rutgers, The State University of New Jersey - Accounting
Downloads 188 (341,519)
Citation 4

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Analyst forecast, management forecast, forecast revision, range forecast

23.

Capitalization vs Expensing of R&D and Earnings Management

Posted: 08 Jun 2005
Paul Zarowin and Dennis R. Oswald
New York University (NYU) - Department of Accounting and University of Michigan - Ross School of Business

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R&D, earnings management, capitalization, expensing

24.

The Impact of SFAS No. 131 Business Segment Data on the Market's Ability to Anticipate Future Earnings

Posted: 03 Feb 2005
Michael Ettredge, Soo Young Kwon, David B. Smith and Paul Zarowin
University of Kansas - Accounting and Information Systems Area, Korea University, University of Nebraska and New York University (NYU) - Department of Accounting

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SFAS No. 131, segment reporting, forward earnings response coefficient

25.

Why Has the Contemporaneous Linear Returns-Earnings Relation Declined?

Posted: 22 Jan 2003
Stephen G. Ryan and Paul Zarowin
New York University (NYU) - Leonard N. Stern School of Business and New York University (NYU) - Department of Accounting

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capital markets, returns-earnings relation, earnings lags, earnings asymmetry

26.

The Permanent Income Hypothesis of Corporate Dividend Policy: Empirical Tests

Posted: 16 Sep 1999
Roger C. Kormendi and Paul Zarowin
Kormendi/Gardner Partners, Washington, DC and New York University (NYU) - Department of Accounting

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27.

The Market Valuation of R&D Expenditures

Posted: 11 Jan 1999
Baruch Lev and Paul Zarowin
New York University - Stern School of Business and New York University (NYU) - Department of Accounting

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28.

The Accuracy and Complementarity of Analyst and Earnings-to-Price-Ratio-Based Forecasts of Annual Earnings

Lancaster University Working Paper No. 95/006
Posted: 27 Feb 1998
Chi-Chun Liu, Peter F. Pope, Stephen G. Ryan and Paul Zarowin
National Chengchi University, London School of Economics & Political Science (LSE), New York University (NYU) - Leonard N. Stern School of Business and New York University (NYU) - Department of Accounting

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Other Papers (1)

Total Downloads: 50
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1.

Firms' Voluntary Disclosure Behavior Inferred from Stock Returns in the Earnings-Announcement and Non-Announcement Windows

Number of pages: 45 Posted: 16 Sep 2004
Paul Zarowin and Jennifer Tucker
New York University (NYU) - Department of Accounting and University of Florida - Warrington College of Business
Downloads 50

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voluntary disclosure, bad news disclosure, return distribution