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

23

DOWNLOADS
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17,389

CITATIONS
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in Total Papers Citations

383

Scholarly Papers (23)

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 2,540 (3,692)
Citation 52

Abstract:

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 678 (30,287)
Citation 52

Abstract:

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 276 (92,125)
Citation 52

Abstract:

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 2,685 (3,359)
Citation 5

Abstract:

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 247 (103,670)
Citation 5

Abstract:

3.

Does Income Smoothing Improve Earnings Informativeness?

The Accounting Review, Vol. 81, No. 1, 2006
Number of pages: 38 Posted: 17 Jun 2005 Last Revised: 11 Mar 2013
Jenny Wu Tucker and Paul Zarowin
University of Florida - Warrington College of Business Administration and New York University (NYU) - Department of Accounting
Downloads 2,297 (4,485)
Citation 68

Abstract:

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 1,835 (6,459)
Citation 8

Abstract:

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 422 (56,101)
Citation 8

Abstract:

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 1,859 (6,305)
Citation 36

Abstract:

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 304 (82,557)
Citation 36

Abstract:

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 624 (33,943)
Citation 25

Abstract:

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 253 (101,048)
Citation 25

Abstract:

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, National Bureau of Economic Research (NBER), National University of Singapore - Business School and New York University (NYU) - Department of Accounting
Downloads 746 (26,558)
Citation 121

Abstract:

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, National Bureau of Economic Research (NBER), National University of Singapore - Business School and New York University (NYU) - Department of Accounting
Downloads 77 (269,384)
Citation 121

Abstract:

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, National Bureau of Economic Research (NBER), National University of Singapore - Business School and New York University (NYU) - Department of Accounting

Abstract:

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, National Bureau of Economic Research (NBER), National University of Singapore - Business School and New York University (NYU) - Department of Accounting

Abstract:

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 410 (54,776)
Citation 68

Abstract:

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

The Accounting Review, Vol. 81, No. 2, 2006
Number of pages: 57 Posted: 13 Jun 2005 Last Revised: 11 Mar 2013
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 317 (78,752)

Abstract:

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 85 (253,382)

Abstract:

10.

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 271 (78,747)

Abstract:

earnings management, lean against the wind

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
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 264 (69,176)

Abstract:

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

Capitalization vs Expensing and the Behavior of R&D Expenditures

Number of pages: 66 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
Downloads 252 (101,488)

Abstract:

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

Abstract:

capitalization, expensing, R&D

13.

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 100 (183,935)

Abstract:

Analyst forecast, management forecast, forecast revision, range forecast

14.

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 99 (138,657)

Abstract:

Management Forecasts, Forecast Updates, Analyst Revisions

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 0 (196,958)

Abstract:

resaearch and development, capitalization, relevance, reliability

16.

Earnings Quality of Private and Public Firms: Business Groups versus Stand-Alone Firms

Number of pages: 42 Posted: 16 Nov 2016 Last Revised: 22 Feb 2017
Free University of Bolzano - Faculty of Economics and Management, Bocconi University - Department of Accounting and New York University (NYU) - Department of Accounting
Downloads 0 (168,703)

Abstract:

Private Firms, Earnings Quality, Private versus Public, Business Groups, Stand-Alone Firms, Consolidated/Individual Financial Statements

17.

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 0 (130,071)

Abstract:

Conditional conservatism, goodwill, SFAS 142, acquisition profitability

18.

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

Abstract:

R&D, earnings management, capitalization, expensing

19.

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

Abstract:

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

20.

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

Abstract:

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

21.

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

Abstract:

22.

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

Abstract:

23.

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, 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

Abstract: