Tzachi Zach

Ohio State University (OSU) - Fisher College of Business

Assistant Professor of Accounting

2100 Neil Avenue

Columbus, OH 43210-1144

United States

  • Ohio State University (OSU) - Fisher College of Business

    • Email
    • Tel: 614-292-4101
SCHOLARLY PAPERS

18

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12,823

SSRN CITATIONS
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SSRN RANKINGS

Top 5,884

in Total Papers Citations

97

CROSSREF CITATIONS

105

Scholarly Papers (18)

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1.

Measuring Real Activity Management

Downloads 2,478 ( 5,658)

Measuring Real Activity Management

Number of pages: 45 Posted: 24 Mar 2011 Last Revised: 21 Jul 2019
Daniel A. Cohen, Shail Pandit, Charles E. Wasley and Tzachi Zach
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 2,478 (5,551)
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
Daniel A. Cohen, Shail Pandit, Charles E. Wasley and Tzachi Zach
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

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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

2.

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

Downloads 1,681 ( 10,826)

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
Leonardo Madureira, Ohad Kadan, Rong Wang and Tzachi Zach
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 1,681 (10,641)
Citation 30

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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
Ohad Kadan, Leonardo Madureira, Rong Wang and Tzachi Zach
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

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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) - Fisher College of Business
Downloads 1,078 (21,472)
Citation 34

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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
Daniel A. Cohen, Masako N. Darrough, Rong Huang and Tzachi Zach
Texas A&M University College Station, Baruch College - CUNY, City University of New York (CUNY) - Stan Ross Department of Accountancy and Ohio State University (OSU) - Fisher College of Business
Downloads 906 (27,632)
Citation 13

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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
Ohad Kadan, Leonardo Madureira, Rong Wang and Tzachi Zach
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 815 (32,113)
Citation 23

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Industry recommendation, Analysts, Market Efficiency

6.

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) - Fisher College of Business
Downloads 714 (38,424)
Citation 19

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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 691 (40,190)
Citation 16

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

8.

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 663 (42,456)
Citation 3

Abstract:

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R&D, patents, patent citations

9.

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 657 (43,000)
Citation 15

Abstract:

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stock options expensing, publicity

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 610 (47,414)
Citation 19

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11.

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

Downloads 532 ( 56,490)
Citation 9

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 - Haskayne School of Business and Ohio State University (OSU) - Fisher College of Business
Downloads 532 (55,831)
Citation 9

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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
Texas A&M University College Station, University of Calgary - Haskayne School of Business and Ohio State University (OSU) - Fisher College of Business

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12.

Political Events and the Stock Market: Evidence from Israel

Number of pages: 24 Posted: 01 Aug 2003
Tzachi Zach
Ohio State University (OSU) - Fisher College of Business
Downloads 525 (57,446)
Citation 2

Abstract:

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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
Ohad Kadan, Leonardo Madureira, Rong Wang and Tzachi Zach
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 445 (70,480)

Abstract:

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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
Nicholas Dopuch, Raj Mashruwala, Chandra Seethamraju and Tzachi Zach
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 368 (88,106)
Citation 1

Abstract:

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accrual models, earning management

15.

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

Downloads 316 (104,538)

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

Number of pages: 47 Posted: 15 Sep 2006
Richard M. Frankel, Chandra Seethamraju and Tzachi Zach
Washington University in Saint Louis - Olin Business School, Franklin Templeton Investments and Ohio State University (OSU) - Fisher College of Business
Downloads 316 (103,930)
Citation 15

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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
Richard M. Frankel, Chandra Seethamraju and Tzachi Zach
Washington University in Saint Louis - Olin Business School, Franklin Templeton Investments and Ohio State University (OSU) - Fisher College of Business

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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 241 (138,873)
Citation 9

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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 103 (282,782)
Citation 1

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

18.

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) - Fisher College of Business

Abstract:

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Capital markets, Market efficiency