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

SCHOLARLY PAPERS

25

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CITATIONS
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382

Scholarly Papers (25)

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
University of Texas at Dallas - Naveen Jindal School of Management and New York University (NYU) - Department of Accounting
Downloads 2,700 (4,126)
Citation 53

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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
University of Texas at Dallas - Naveen Jindal School of Management and New York University (NYU) - Department of Accounting
Downloads 694 (34,677)
Citation 53

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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
University of Texas at Dallas - Naveen Jindal School of Management and New York University (NYU) - Department of Accounting
Downloads 405 (69,389)
Citation 53

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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 2,768 (3,964)
Citation 5

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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 254 (117,002)
Citation 5

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3.

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
Jenny Wu Tucker and Paul Zarowin
University of Florida - Warrington College of Business Administration and New York University (NYU) - Department of Accounting
Downloads 2,344 (5,346)
Citation 66

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Income smoothing, earnings management

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 1,870 (7,706)
Citation 8

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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 466 (58,415)
Citation 8

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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 1,886 (7,584)
Citation 36

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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 309 (94,892)
Citation 36

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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 638 (38,790)
Citation 25

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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 272 (108,923)
Citation 25

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Research & Development, Informativeness, Capitalization

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

Number of pages: 64 Posted: 14 Jun 2001
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 776 (29,765)
Citation 120

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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
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 88 (283,941)
Citation 120

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

Journal of Accounting Research, Forthcoming
Posted: 17 Oct 2003
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
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.

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 441 (63,156)
Citation 69

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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: 24 Mar 2019
Stephen G. Ryan, Jenny Wu Tucker and Paul Zarowin
New York University (NYU) - Leonard N. Stern School of Business, University of Florida - Warrington College of Business Administration and New York University (NYU) - Department of Accounting
Downloads 323 (90,317)

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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 86 (288,112)

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10.

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
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 407 (69,580)

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

Capitalization vs Expensing and the Behavior of R&D Expenditures

Number of pages: 59 Posted: 19 Feb 2016 Last Revised: 17 Feb 2019
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 374 (76,112)

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capitalization, expensing, R&D

Capitalization vs Expensing and the Behavior of R&D Expenditures

Posted: 19 Feb 2016
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

12.

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 University of Texas at Dallas - Naveen Jindal School of Management
Downloads 340 (85,812)

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earnings management, lean against the wind

13.

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
University of Pennsylvania - Accounting Department, New York University - Stern School of Business and New York University (NYU) - Department of Accounting
Downloads 282 (105,271)

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Conditional conservatism, goodwill, SFAS 142, acquisition profitability

14.

Organizational Structure and Earnings Quality of Private and Public Firms

Number of pages: 68 Posted: 16 Nov 2016 Last Revised: 31 Mar 2019
Free University of Bolzano - Faculty of Economics and Management, Bocconi University - Department of Accounting and New York University (NYU) - Department of Accounting
Downloads 264 (113,313)

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

15.

The Information Benefits of R&D Capitalization

Number of pages: 42 Posted: 14 Apr 2017 Last Revised: 01 May 2017
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 226 (132,137)

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resaearch and development, capitalization, relevance, reliability

16.

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

Number of pages: 56 Posted: 20 Aug 2014 Last Revised: 27 Jun 2016
Michael (Minye) Tang, Li Yao and Paul Zarowin
New York University (NYU), Concordia University, Quebec and New York University (NYU) - Department of Accounting
Downloads 215 (138,596)

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Management Forecasts, Forecast Updates, Analyst Revisions

17.

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

Number of pages: 36 Posted: 02 Jan 2007 Last Revised: 19 Jul 2018
Jenny Wu Tucker and Paul Zarowin
University of Florida - Warrington College of Business Administration and New York University (NYU) - Department of Accounting
Downloads 213 (139,847)

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voluntary disclosure, bad-news disclosure, return distributions

18.

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
New York University (NYU), New York University (NYU) - Department of Accounting and Rutgers, The State University of New Jersey - Accounting
Downloads 145 (196,550)

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Analyst forecast, management forecast, forecast revision, range forecast

19.

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

Number of pages: 43 Posted: 19 Apr 2019
Yongoh Roh and Paul Zarowin
New York University (NYU), Leonard N. Stern School of Business and New York University (NYU) - Department of Accounting
Downloads 70 (324,638)

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financial statement line items, insider trading, earnings announcements

20.

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

21.

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

Accounting Review, Vol. 80, No. 3, July 2005
Posted: 03 Feb 2005
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

22.

Why Has the Contemporaneous Linear Returns-Earnings Relation Declined?

Accounting Review, April 2003
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

23.

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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24.

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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25.

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
National Chengchi University, Bocconi University, New York University (NYU) - Leonard N. Stern School of Business and New York University (NYU) - Department of Accounting

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