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

DOWNLOADS
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Top 1,734

in Total Papers Downloads

19,790

SSRN CITATIONS
Rank 1,264

SSRN RANKINGS

Top 1,264

in Total Papers Citations

329

CROSSREF CITATIONS

581

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
Texas A&M University College Station and New York University (NYU) - Department of Accounting
Downloads 2,816 (4,656)
Citation 74

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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
Texas A&M University College Station and New York University (NYU) - Department of Accounting
Downloads 702 (39,794)
Citation 2

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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
Texas A&M University College Station and New York University (NYU) - Department of Accounting
Downloads 484 (64,528)
Citation 10

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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 2,828 (4,629)
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 257 (132,812)

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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 1,911 (8,908)
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 490 (63,580)

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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 2,379 (6,272)

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Income smoothing, earnings management

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 1,897 (9,001)
Citation 35

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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 314 (107,304)
Citation 1

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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 656 (43,592)
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 278 (122,189)
Citation 6

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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 795 (33,576)
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
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 98 (300,741)
Citation 22

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

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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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 509 (60,744)
Citation 4

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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

9.

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 452 (70,925)
Citation 16

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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 434 (74,459)
Citation 6

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

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 327 (102,534)

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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 88 (322,490)

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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 Texas A&M University College Station
Downloads 358 (93,140)

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earnings management, lean against the wind

13.

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 331 (101,808)
Citation 2

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resaearch and development, capitalization, relevance, reliability

Organizational Structure and Earnings Quality of Private and Public Firms

Number of pages: 68 Posted: 16 Nov 2016 Last Revised: 29 Jul 2019
Free University of Bolzano - Faculty of Economics and Management, Bocconi University - Department of Accounting and New York University (NYU) - Department of Accounting
Downloads 330 (101,502)
Citation 3

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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
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

15.

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 310 (109,403)
Citation 5

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Conditional conservatism, goodwill, SFAS 142, acquisition profitability

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
Florida International University (FIU), Concordia University, Quebec and New York University (NYU) - Department of Accounting
Downloads 233 (146,870)
Citation 4

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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 217 (157,178)
Citation 1

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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
Florida International University (FIU), New York University (NYU) - Department of Accounting and Rutgers, The State University of New Jersey - Accounting
Downloads 151 (216,829)
Citation 3

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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

NYU Stern School of Business
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 145 (224,062)
Citation 1

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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

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?

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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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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Other Papers (1)

Total Downloads: 32
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 Jenny Wu Tucker
New York University (NYU) - Department of Accounting and University of Florida - Warrington College of Business Administration
Downloads 32

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voluntary disclosure, bad news disclosure, return distribution