Tzachi Zach

Ohio State University (OSU) - Fisher College of Business

Assistant Professor of Accounting

2100 Neil Avenue

Columbus, OH 43210-1144

United States

SCHOLARLY PAPERS

18

DOWNLOADS
Rank 2,897

SSRN RANKINGS

Top 2,897

in Total Papers Downloads

12,384

CITATIONS
Rank 4,700

SSRN RANKINGS

Top 4,700

in Total Papers Citations

173

Scholarly Papers (18)

1.
Downloads 2,381 ( 5,320)

Measuring Real Activity Management

Number of pages: 45 Posted: 24 Mar 2011 Last Revised: 21 Jul 2019
Texas A&M University College Station, University of Illinois at Chicago, Simon School, University of Rochester and Ohio State University (OSU) - Fisher College of Business
Downloads 2,381 (5,204)
Citation 10

Abstract:

Loading...

Real activity management; real earnings management; earnings management; real activity models, test specification, Type I errors, Type II errors, power of the test, meet or beat, earnings benchmarks, model specification

Measuring Real Activity Management

Contemporary Accounting Research, Forthcoming
Posted: 17 Aug 2019
Texas A&M University College Station, University of Illinois at Chicago, Simon School, University of Rochester and Ohio State University (OSU) - Fisher College of Business

Abstract:

Loading...

real activity management, real earnings management, earnings management, real activity models, test specification, Type I errors, Type II errors, power of the test, meet or beat, earnings benchmarks, model specification

Conflicts of Interest and Stock Recommendations: The Effects of the Global Settlement and Related Regulations

AFA 2006 Boston Meetings Paper, Review of Financial Studies, vol. 22, no. 2, 4189-4217, 2009, AAA 2006 Financial Accounting and Reporting Section (FARS) Meeting Paper, EFA 2005 Moscow Meetings
Number of pages: 37 Posted: 03 Aug 2005 Last Revised: 14 Nov 2013
Case Western Reserve University - Weatherhead School of Management, Washington University in St. Louis - John M. Olin Business School, Singapore Management University and Ohio State University (OSU) - Fisher College of Business
Downloads 1,661 (9,548)
Citation 5

Abstract:

Loading...

Recommendation, Global Settlement, NASD 2711, NYSE 472, Underwriting Business, Broker

Conflicts of Interest and Stock Recommendations: The Effects of the Global Settlement and Related Regulations

The Review of Financial Studies, Vol. 22, Issue 10, pp. 4189-4217, 2009
Posted: 28 Sep 2009
Washington University in St. Louis - John M. Olin Business School, Case Western Reserve University - Weatherhead School of Management, Singapore Management University and Ohio State University (OSU) - Fisher College of Business

Abstract:

Loading...

G14, G24, G28

3.

Inside the 'Accrual Anomaly'

Number of pages: 45 Posted: 23 Jul 2003
Tzachi Zach
Ohio State University (OSU) - Fisher College of Business
Downloads 1,059 (19,715)
Citation 28

Abstract:

Loading...

accruals, market efficiency, mispricing

4.

Warranty Reserve: Contingent Liability, Information Signal, or Earnings Management Tool?

Accounting Review, 2011
Number of pages: 49 Posted: 30 Jan 2008 Last Revised: 03 Sep 2010
Texas A&M University College Station, City University of New York - Baruch College - Stan Ross Department of Accountancy, City University of New York (CUNY) - Stan Ross Department of Accountancy and Ohio State University (OSU) - Fisher College of Business
Downloads 896 (25,239)
Citation 5

Abstract:

Loading...

Warranty, Contigent Liaiblity, Signaling, Earnings Management

5.

Analysts’ Industry Expertise

AFA 2010 Atlanta Meetings Paper, AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 55 Posted: 17 Mar 2009 Last Revised: 14 Nov 2013
Washington University in St. Louis - John M. Olin Business School, Case Western Reserve University - Weatherhead School of Management, Singapore Management University and Ohio State University (OSU) - Fisher College of Business
Downloads 791 (29,998)
Citation 16

Abstract:

Loading...

Industry recommendation, Analysts, Market Efficiency

6.

Implications of Data Restrictions on Performance Measurement and Tests of Rational Pricing

EFA 0174
Number of pages: 41 Posted: 29 Nov 1999
S.P. Kothari, Jowell S. Sabino and Tzachi Zach
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Massachusetts Institute of Technology (MIT) and Ohio State University (OSU) - Fisher College of Business
Downloads 711 (34,701)
Citation 15

Abstract:

Loading...

7.

Information Externalities Along the Supply Chain: The Economic Determinants of Suppliers’ Stock Price Reaction to Their Customers’ Earnings Announcements

AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Paper, UIC College of Business Administration Research Paper No. 10-09
Number of pages: 49 Posted: 04 May 2010 Last Revised: 16 Jan 2011
Shail Pandit, Charles E. Wasley and Tzachi Zach
University of Illinois at Chicago, Simon School, University of Rochester and Ohio State University (OSU) - Fisher College of Business
Downloads 663 (38,129)
Citation 1

Abstract:

Loading...

Information externalities, Information transfers, Customers, Suppliers, Supply Chain

8.

Expensing Stock Options: The Role of Publicity

Number of pages: 41 Posted: 05 Nov 2003
Chandra Seethamraju and Tzachi Zach
Franklin Templeton Investments and Ohio State University (OSU) - Fisher College of Business
Downloads 649 (39,207)
Citation 12

Abstract:

Loading...

stock options expensing, publicity

9.

The Effect of R&D Inputs and Outputs on the Relation Between the Uncertainty of Future Operating Performance and R&D Expenditures

Simon School Working Paper No. FR 09-05
Number of pages: 44 Posted: 27 Jan 2009 Last Revised: 02 Jan 2010
Shail Pandit, Charles E. Wasley and Tzachi Zach
University of Illinois at Chicago, Simon School, University of Rochester and Ohio State University (OSU) - Fisher College of Business
Downloads 634 (40,503)
Citation 3

Abstract:

Loading...

R&D, patents, patent citations

10.

Evaluating the 'Accrual-Fixation' Hypothesis as an Explanation for the Accrual Anomaly

AAA 2005 FARS Meeting Paper
Number of pages: 54 Posted: 09 Sep 2004
Tzachi Zach
Ohio State University (OSU) - Fisher College of Business
Downloads 603 (43,320)
Citation 17

Abstract:

Loading...

The Use of Advertising Activities to Meet Earnings Benchmarks: Evidence from Monthly Data

AAA 2008 Financial Accounting and Reporting Section (FARS) Paper, NYU Working Paper No. 2451/27558
Number of pages: 41 Posted: 10 Sep 2007 Last Revised: 05 May 2009
Daniel A. Cohen, Raj Mashruwala and Tzachi Zach
Texas A&M University College Station, University of Calgary and Ohio State University (OSU) - Fisher College of Business
Downloads 520 (51,733)
Citation 5

Abstract:

Loading...

Real earnings management, advertising, earnings benchmarks

The Use of Advertising Activities to Meet Earnings Benchmarks: Evidence from Monthly Data

Review of Accounting Studies, Forthcoming
Posted: 07 May 2009
Daniel A. Cohen, Raj Mashruwala and Tzachi Zach
Texas A&M University College Station, University of Calgary and Ohio State University (OSU) - Fisher College of Business

Abstract:

Loading...

12.

Political Events and the Stock Market: Evidence from Israel

International Journal of Business, Vol. 8, No. 3, 2003
Number of pages: 24 Posted: 01 Aug 2003
Tzachi Zach
Ohio State University (OSU) - Fisher College of Business
Downloads 426 (67,053)
Citation 1

Abstract:

Loading...

Political event, Stock market, Israel, Middle East, News

13.

Sell-Side Analysts’ Benchmarks

Forthcoming, The Accounting Review, AFA 2013 San Diego Meetings Paper
Number of pages: 45 Posted: 18 Nov 2011 Last Revised: 14 Apr 2019
Washington University in St. Louis - John M. Olin Business School, Case Western Reserve University - Weatherhead School of Management, Singapore Management University and Ohio State University (OSU) - Fisher College of Business
Downloads 390 (74,465)

Abstract:

Loading...

Analysts; Benchmarks; Recommendations

14.

The Impact of a Heterogeneous Accrual-Generating Process on Empirical Accrual Models

Journal of Accounting, Auditing and Finance, Forthcoming
Number of pages: 44 Posted: 17 May 2007 Last Revised: 27 Feb 2011
Washington University in St. Louis - John M. Olin Business School, University of Calgary, Franklin Templeton Investments and Ohio State University (OSU) - Fisher College of Business
Downloads 364 (80,696)

Abstract:

Loading...

accrual models, earning management

Gaap Goodwill and Debt Contracting Efficiency: Evidence from Net-Worth Covenants

Number of pages: 47 Posted: 15 Sep 2006
Washington University in Saint Louis - Olin Business School, Franklin Templeton Investments and Ohio State University (OSU) - Fisher College of Business
Downloads 313 (95,114)
Citation 4

Abstract:

Loading...

Debt Covenants, Goodwill, Financial Accounting

GAAP Goodwill and Debt Contracting Efficiency: Evidence from Net-Worth Covenants

Review of Accounting Studies, Vol. 13, No. 1, 2007
Posted: 26 Oct 2007
Washington University in Saint Louis - Olin Business School, Franklin Templeton Investments and Ohio State University (OSU) - Fisher College of Business

Abstract:

Loading...

Debt Covenants, Goodwill, Financial Accounting

16.

Nonrecurring Items in Debt Contracts

Contemporary Accounting Research, Forthcoming
Number of pages: 41 Posted: 19 Apr 2015 Last Revised: 22 Nov 2017
Anne Beatty, Lin Cheng and Tzachi Zach
Ohio State University (OSU) - Department of Accounting & Management Information Systems, The University of Arizona - Eller College of Management and Ohio State University (OSU) - Fisher College of Business
Downloads 227 (133,779)
Citation 7

Abstract:

Loading...

Nonrecurring items; debt contracting; financial covenants; agency costs; covenant slack

17.

Soft Information in Loan Agreements

Journal of Accounting, Auditing and Finance, 2018, Vol. 33(1), 40-71
Number of pages: 46 Posted: 23 Dec 2016 Last Revised: 01 Jun 2018
Zahn Bozanic, Lin Cheng and Tzachi Zach
Florida State University, The University of Arizona - Eller College of Management and Ohio State University (OSU) - Fisher College of Business
Downloads 96 (270,654)
Citation 1

Abstract:

Loading...

Soft information, loan agreements, contract language, borrower risk, credit risk, uncertainty

18.

Implications of Survival and Data Trimming for Tests of Market Efficiency

Journal of Accounting and Economics, Forthcoming
Posted: 14 Sep 2004
S.P. Kothari, Jowell S. Sabino and Tzachi Zach
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Massachusetts Institute of Technology (MIT) and Ohio State University (OSU) - Fisher College of Business

Abstract:

Loading...

Capital markets, Market efficiency