Tzachi Zach

Ohio State University (OSU) - Department of Accounting & Management Information Systems

Associate Professor of Accounting

2100 Neil Avenue

Columbus, OH 43210

United States

SCHOLARLY PAPERS

24

DOWNLOADS
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Top 4,495

in Total Papers Downloads

16,861

SSRN CITATIONS
Rank 5,299

SSRN RANKINGS

Top 5,299

in Total Papers Citations

259

CROSSREF CITATIONS

95

Scholarly Papers (24)

1.
Downloads 2,717 ( 9,734)
Citation 14

Measuring Real Activity Management

Number of pages: 45 Posted: 24 Mar 2011 Last Revised: 29 Sep 2020
Vanderbilt University - Owen Graduate School of Management, University of Illinois at ChicagoUniversity of Illinois at Chicago, Simon School, University of Rochester and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Downloads 2,717 (9,565)
Citation 14

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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
Vanderbilt University - Owen Graduate School of Management, University of Illinois at ChicagoUniversity of Illinois at Chicago, Simon School, University of Rochester and Ohio State University (OSU) - Department of Accounting & Management Information Systems

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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) - Department of Accounting & Management Information Systems
Downloads 1,830 (17,948)
Citation 59

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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) - Department of Accounting & Management Information Systems

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G14, G24, G28

3.

Inside the 'Accrual Anomaly'

Number of pages: 45 Posted: 23 Jul 2003
Tzachi Zach
Ohio State University (OSU) - Department of Accounting & Management Information Systems
Downloads 1,182 (35,073)
Citation 34

Abstract:

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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
Vanderbilt University - Owen Graduate School of Management, Baruch College - CUNY, Fudan University - School of Management and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Downloads 992 (45,117)
Citation 23

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Warranty, Contigent Liaiblity, Signaling, Earnings Management

5.

Sell-Side Analysts’ Assessment of ESG Risk

Number of pages: 65 Posted: 20 Sep 2022 Last Revised: 12 Aug 2023
Min Park, Aaron Yoon and Tzachi Zach
University of Kansas - Accounting and Information Systems Area, Northwestern University - Department of Accounting Information & Management and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Downloads 989 (45,282)

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Analysts; ESG; Negative Incidents; Operational Risks

6.

Political Events and the Stock Market: Evidence from Israel

Number of pages: 24 Posted: 01 Aug 2003
Tzachi Zach
Ohio State University (OSU) - Department of Accounting & Management Information Systems
Downloads 934 (49,002)
Citation 3

Abstract:

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

7.

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) - Department of Accounting & Management Information Systems
Downloads 919 (50,127)
Citation 62

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Industry recommendation, Analysts, Market Efficiency

8.

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
University of Illinois at ChicagoUniversity of Illinois at Chicago, Simon School, University of Rochester and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Downloads 801 (60,511)
Citation 19

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

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
University of Illinois at ChicagoUniversity of Illinois at Chicago, Simon School, University of Rochester and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Downloads 773 (63,454)
Citation 5

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R&D, patents, patent citations

10.

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

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) - Department of Accounting & Management Information Systems
Downloads 772 (63,563)
Citation 20

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11.

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) - Department of Accounting & Management Information Systems
Downloads 705 (71,523)
Citation 14

Abstract:

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stock options expensing, publicity

12.

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) - Department of Accounting & Management Information Systems
Downloads 682 (74,610)
Citation 19

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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
Vanderbilt University - Owen Graduate School of Management, University of Calgary - Haskayne School of Business and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Downloads 611 (84,520)
Citation 11

Abstract:

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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
Vanderbilt University - Owen Graduate School of Management, University of Calgary - Haskayne School of Business and Ohio State University (OSU) - Department of Accounting & Management Information Systems

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14.

Sell-Side Analysts’ Benchmarks

The Accounting Review, vol. 95, no. 1, pp. 211-232, 2020, AFA 2013 San Diego Meetings Paper
Number of pages: 45 Posted: 18 Nov 2011 Last Revised: 06 Jul 2021
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) - Department of Accounting & Management Information Systems
Downloads 557 (96,284)
Citation 6

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Analysts; Benchmarks; Recommendations

15.

Audit Quality in the Face of a Crisis: Evidence from the Audit Inspection Scandal

Number of pages: 46 Posted: 02 Nov 2020 Last Revised: 30 Jul 2024
affiliation not provided to SSRN, University of Baltimore - Merrick School of Business, Ohio State University (OSU) - Department of Accounting & Management Information Systems and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Downloads 448 (125,343)

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KPMG scandal, PCAOB, audit quality

16.

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 - Haskayne School of Business, Franklin Templeton Investments and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Downloads 396 (144,584)
Citation 3

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accrual models, earning management

17.

Deconstructing the PCAOB: Using Organizational Economics to Assess the State of a Regulator

Number of pages: 58 Posted: 28 Sep 2022
affiliation not provided to SSRN, University of Baltimore - Merrick School of Business, Ohio State University (OSU) - Department of Accounting & Management Information Systems and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Downloads 366 (157,909)

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PCAOB, organizational architecture, incentive alignment

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) - Department of Accounting & Management Information Systems
Downloads 351 (163,905)
Citation 14

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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) - Department of Accounting & Management Information Systems

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Debt Covenants, Goodwill, Financial Accounting

19.

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) - Department of Accounting & Management Information Systems
Downloads 311 (187,944)
Citation 16

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

20.

What Drives the Value of Financial Analysts’ Advice? The Role of Earnings and Growth Forecasts

Number of pages: 41 Posted: 21 Jun 2021 Last Revised: 14 Oct 2022
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) - Department of Accounting & Management Information Systems
Downloads 239 (245,704)

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Financial analysts, stock recommendations, earnings forecasts, price targets

21.

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) - Department of Accounting & Management Information Systems
Downloads 135 (405,519)
Citation 2

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

22.

Auditor-Client Compatibility and Audit Quality

Number of pages: 66 Posted: 13 Feb 2024
Mert Erinc and Tzachi Zach
BI Norwegian Business School and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Downloads 128 (422,644)

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Audit Quality, Auditor Compatibility, PCAOB Inspections, Critical Accounting Policies

23.

Advertising and the IPO Price Revision Process

Number of pages: 51 Posted: 28 Jun 2024
University of Melbourne - Faculty of Business and Economics, University of Delaware, Ohio State University (OSU) - Department of Accounting & Management Information Systems and Simon Graduate School of Business, University of Rochester
Downloads 23 (952,044)

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Advertising, Initial Public Offering (IPO), Price Revision, Incentives

24.

Implications of Survival and Data Trimming for Tests of Market Efficiency

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) - Department of Accounting & Management Information Systems

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Capital markets, Market efficiency