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
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SSRN RANKINGS

Top 2,553

in Total Papers Downloads

11,254

CITATIONS
Rank 3,077

SSRN RANKINGS

Top 3,077

in Total Papers Citations

178

Scholarly Papers (18)

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 1,617 (7,714)
Citation 64

Abstract:

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:

G14, G24, G28

2.

Measuring Real Activity Management

Number of pages: 54 Posted: 24 Mar 2011 Last Revised: 06 Aug 2016
University of Texas at Dallas - Naveen Jindal School of Management, University of Illinois at Chicago, University of Rochester - Simon Business School and Ohio State University (OSU) - Fisher College of Business
Downloads 1,408 (5,922)
Citation 3

Abstract:

Real activity management, real earnings management, earnings management, real activity models, test specification, meet or beat, earnings benchmarks, model specification

3.

Inside the 'Accrual Anomaly'

Number of pages: 45 Posted: 23 Jul 2003
Tzachi Zach
Ohio State University (OSU) - Fisher College of Business
Downloads 962 (16,600)
Citation 23

Abstract:

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
University of Texas at Dallas - Naveen Jindal School of Management, 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 750 (22,262)
Citation 5

Abstract:

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 734 (25,294)
Citation 3

Abstract:

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 674 (28,480)
Citation 21

Abstract:

7.

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 626 (31,883)
Citation 13

Abstract:

stock options expensing, publicity

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
Shail Pandit, Charles E. Wasley and Tzachi Zach
University of Illinois at Chicago, University of Rochester - Simon Business School and Ohio State University (OSU) - Fisher College of Business
Downloads 565 (33,995)

Abstract:

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

9.

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 543 (37,439)
Citation 12

Abstract:

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
University of Texas at Dallas - Naveen Jindal School of Management, University of Calgary - Haskayne School of Business and Ohio State University (OSU) - Fisher College of Business
Downloads 503 (43,351)
Citation 10

Abstract:

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
University of Texas at Dallas - Naveen Jindal School of Management, University of Calgary - Haskayne School of Business and Ohio State University (OSU) - Fisher College of Business

Abstract:

11.

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, University of Rochester - Simon Business School and Ohio State University (OSU) - Fisher College of Business
Downloads 454 (39,291)
Citation 8

Abstract:

R&D, patents, patent citations

12.

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) - Fisher College of Business
Downloads 327 (67,387)
Citation 1

Abstract:

accrual models, earning management

13.

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 300 (66,498)

Abstract:

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

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 299 (81,085)
Citation 14

Abstract:

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:

Debt Covenants, Goodwill, Financial Accounting

15.

What Are Analysts Really Good At?

AFA 2013 San Diego Meetings Paper, 26th Australasian Finance and Banking Conference 2013
Number of pages: 54 Posted: 18 Nov 2011 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 290 (72,070)

Abstract:

Analysts, Benchmarks, Stock Picking, Industry Picking, Market Timing

16.

Non-Recurring Items in Debt Contracts

Number of pages: 51 Posted: 19 Apr 2015
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 76 (146,911)

Abstract:

Non-recurring Items, Debt Contracting, Financial Covenants, Accounting Conservatism

17.

Soft Information in Loan Agreements

Journal of Accounting, Auditing and Finance, Forthcoming
Number of pages: 46 Posted: 23 Dec 2016
Zahn Bozanic, 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 0 (290,874)

Abstract:

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:

Capital markets, Market efficiency