Zahn Bozanic

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

2100 Neil Avenue

Columbus, OH 43210

United States

SCHOLARLY PAPERS

13

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CITATIONS
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Top 45,234

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3

Scholarly Papers (13)

1.

Financial Statement Errors: Evidence from the Distributional Properties of Financial Statement Numbers

Review of Accounting Studies, December 2015, Volume 20, Issue 4, pp 1540-1593
Number of pages: 76 Posted: 03 Jan 2014 Last Revised: 10 Dec 2015
Dan Amiram, Zahn Bozanic and Ethan Rouen
Columbia Business School - Accounting, Business Law & Taxation, Ohio State University (OSU) - Department of Accounting & Management Information Systems and Columbia Business School
Downloads 1,413 (5,136)

Abstract:

Benford’s Law, Financial Statements Errors, Accounting Quality, Earnings Management

2.

Management Earnings Forecasts and Other Forward-Looking Statements

Number of pages: 58 Posted: 15 Aug 2012 Last Revised: 02 Jul 2015
Ohio State University (OSU) - Department of Accounting & Management Information Systems, Ohio State University (OSU) - Fisher College of Business and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Downloads 510 (24,259)

Abstract:

Earnings Announcements, Voluntary Disclosure, Management Forecasts, Qualitative Disclosures

3.

The Informativeness of Disclosure Tone

Number of pages: 53 Posted: 01 May 2010 Last Revised: 07 Feb 2013
Ohio State University (OSU) - Department of Accounting & Management Information Systems, Ohio State University (OSU) - Department of Accounting & Management Information Systems and University of Pennsylvania - Accounting Department
Downloads 393 (46,401)

Abstract:

qualitative disclosure, tone, earnings guidance, litigation, tenure, distress

4.

What Do Management Earnings Forecasts Convey About the Macroeconomy?

Journal of Accounting Research, 2013, Vol. 51(2), 225-266
Number of pages: 53 Posted: 08 Jan 2012 Last Revised: 02 Jun 2014
Ohio State University (OSU) - Department of Accounting & Management Information Systems, Ohio State University (OSU) - Department of Accounting & Management Information Systems and University of Pennsylvania - Accounting Department
Downloads 325 (59,663)
Citation 3

Abstract:

Voluntary disclosure, management earnings forecasts, bellwether firms, macroeconomic risk

5.

IRS Attention

Number of pages: 47 Posted: 23 Nov 2014 Last Revised: 17 Sep 2016
Ohio State University (OSU) - Department of Accounting & Management Information Systems, University of North Carolina (UNC) at Chapel Hill, Brigham Young University and University of Texas at Austin - Department of Accounting
Downloads 206 (47,158)

Abstract:

financial reporting, tax enforcement, FIN 48, IRS

6.

Securities Law Expertise and Corporate Disclosure

Number of pages: 50 Posted: 18 Sep 2015 Last Revised: 07 Oct 2016
Ohio State University (OSU) - Department of Accounting & Management Information Systems, University of Arizona, Eller College of Management and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 23 (85,390)

Abstract:

External advisor, legal counsel, securities law, disclosure, SEC, comment letters, regulation

7.

Qualitative Corporate Disclosure and Credit Analysts' Soft Rating Adjustments

Number of pages: 48 Posted: 05 May 2017 Last Revised: 22 May 2017
Zahn Bozanic and Pepa Kraft
Ohio State University (OSU) - Department of Accounting & Management Information Systems and New York University (NYU) - Leonard N. Stern School of Business
Downloads 0 (473,911)

Abstract:

Credit ratings, soft information, qualitative disclosure

8.

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 (290,566)

Abstract:

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

9.

Corporate Loan Securitization and the Standardization of Financial Covenants

Number of pages: 52 Posted: 04 Oct 2016
Zahn Bozanic, Maria Loumioti and Florin P. Vasvari
Ohio State University (OSU) - Department of Accounting & Management Information Systems, MIT Sloan School of Management and London Business School
Downloads 0 (250,186)

Abstract:

Securitization, Standardization, Collateralized Loan Obligations (CLO), Financial Covenants, Syndicated Loans

The Ex‐Ante Monitoring Role of Accounting Covenants in Public Debt

Journal of Business Finance & Accounting, Vol. 43, Issue 7-8, pp. 803-829, 2016
Number of pages: 27 Posted: 30 Sep 2016
Zahn Bozanic
Ohio State University (OSU) - Department of Accounting & Management Information Systems
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Abstract:

public debt, bonds, covenants, consent solicitations, monitoring, renegotiation, information environment quality, financial reporting quality

The Ex-Ante Monitoring Role of Accounting Covenants in Public Debt

Journal of Business Finance & Accounting, Forthcoming
Posted: 04 Aug 2016
Zahn Bozanic
Ohio State University (OSU) - Department of Accounting & Management Information Systems

Abstract:

Public debt, bonds, covenants, consent solicitations, monitoring, renegotiation, information environment quality, financial reporting quality

11.

Qualitative Disclosure and Changes in Sell-Side Financial Analysts' Information Environment

Contemporary Accounting Research, Volume 32, Issue 4, pages 1595–1616, Winter 2015,
Posted: 03 Feb 2015 Last Revised: 10 Dec 2015
Zahn Bozanic and Maya Thevenot
Ohio State University (OSU) - Department of Accounting & Management Information Systems and Florida Atlantic University

Abstract:

Qualitative disclosure, Earnings press releases, Analysts, BKLS

12.

The Social Constitution of Regulation: The Endogenization of Insider Trading Laws

Accounting, Organizations and Society, Vol. 37, No. 7, 2012
Posted: 12 Dec 2012
Ohio State University (OSU) - Department of Accounting & Management Information Systems, Pennsylvania State University and Pennsylvania State University, University Park - Department of Accounting

Abstract:

Insider trading, institutional theory, endogenous regulation, linguistic content analysis

13.

Managerial Motivation and Timing of Open Market Share Repurchases

Review of Quantitative Finance and Accounting, Vol. 34, No. 4, 2010
Posted: 05 Jan 2012
Zahn Bozanic
Ohio State University (OSU) - Department of Accounting & Management Information Systems

Abstract:

Share repurchases, Market timing, Anti-takeover provisions, Earnings management, Herfindahl index