Tzachi Zach

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

Associate Professor of Accounting

2100 Neil Avenue

Columbus, OH 43210

United States

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

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

21

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15,204

SSRN CITATIONS
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Top 5,481

in Total Papers Citations

198

CROSSREF CITATIONS

96

Scholarly Papers (21)

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1.

Measuring Real Activity Management

Downloads 2,666 ( 8,583)

Measuring Real Activity Management

Number of pages: 45 Posted: 24 Mar 2011 Last Revised: 29 Sep 2020
Daniel A. Cohen, Shail Pandit, Shail Pandit, Charles E. Wasley and Tzachi Zach
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 2,666 (8,435)
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, Shail Pandit, Charles E. Wasley and Tzachi Zach
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

2.

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

Downloads 1,754 (16,682)
Citation 47

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) - Department of Accounting & Management Information Systems
Downloads 1,754 (16,400)
Citation 47

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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) - 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 1,165 (30,891)
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
Vanderbilt University - Owen Graduate School of Management, Baruch College - CUNY, Department of Accounting, School of Management, Fudan University and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Downloads 966 (40,194)
Citation 23

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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) - Department of Accounting & Management Information Systems
Downloads 882 (45,599)
Citation 45

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Industry recommendation, Analysts, Market Efficiency

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 811 (51,255)
Citation 3

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

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, Shail Pandit, Charles E. Wasley and Tzachi Zach
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 775 (54,456)
Citation 19

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

8.

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 757 (56,151)
Citation 19

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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, Shail Pandit, Charles E. Wasley and Tzachi Zach
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 744 (57,470)
Citation 3

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R&D, patents, patent citations

10.

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 699 (62,821)

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Analysts; ESG; Negative Incidents; Operational Risks

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 684 (64,236)
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 660 (67,240)
Citation 18

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13.

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

Downloads 577 (79,607)
Citation 10

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 577 (78,651)
Citation 9

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
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) - Department of Accounting & Management Information Systems
Downloads 529 (88,725)
Citation 5

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Analysts; Benchmarks; Recommendations

15.

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) - Department of Accounting & Management Information Systems
Downloads 387 (128,413)
Citation 2

Abstract:

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accrual models, earning management

16.

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

Downloads 340 (148,176)
Citation 14

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) - Department of Accounting & Management Information Systems
Downloads 340 (147,136)
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
Richard M. Frankel, Chandra Seethamraju and Tzachi Zach
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

17.

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 297 (172,160)
Citation 16

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

18.

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

Number of pages: 58 Posted: 28 Sep 2022
Francine McKenna, Mikhail Pevzner, Amy Sheneman and Tzachi Zach
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 193 (260,829)

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PCAOB, organizational architecture, incentive alignment

19.

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
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) - Department of Accounting & Management Information Systems
Downloads 188 (265,829)

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Financial analysts, stock recommendations, earnings forecasts, price targets

20.

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 130 (360,710)
Citation 1

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

21.

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