Zahn Bozanic

Ohio State University (OSU) - Fisher College of Business

2100 Neil Avenue

Columbus, OH 43210-1144

United States

SCHOLARLY PAPERS

15

DOWNLOADS
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5,561

CITATIONS
Rank 45,357

SSRN RANKINGS

Top 45,357

in Total Papers Citations

3

Scholarly Papers (15)

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) - Fisher College of Business and Harvard Business School
Downloads 1,413 (4,975)

Abstract:

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

2.

Management Earnings Forecasts and Other Forward-Looking Statements

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 60 Posted: 15 Aug 2012 Last Revised: 14 Jul 2017
Ohio State University (OSU) - Fisher College of Business, Ohio State University (OSU) - Fisher College of Business and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Downloads 510 (21,673)

Abstract:

Earnings Announcements, Voluntary Disclosure, Management Forecasts, Qualitative Disclosures

3.
Downloads 507 ( 45,094)

IRS Attention

Journal of Accounting Research, Vol. 55, No. 1, 2017
Number of pages: 47 Posted: 23 Nov 2014 Last Revised: 14 Jul 2017
Ohio State University (OSU) - Fisher College of Business, University of North Carolina (UNC) at Chapel Hill, Brigham Young University and University of Texas at Austin - Department of Accounting
Downloads 507 (44,533)

Abstract:

financial reporting, tax enforcement, FIN 48, IRS

IRS Attention

Journal of Accounting Research, Vol. 55, No. 1, March 2017
Posted: 25 Jul 2017
Ohio State University (OSU) - Fisher College of Business, University of North Carolina (UNC) at Chapel Hill, Brigham Young University and University of Texas at Austin - Department of Accounting

Abstract:

IRS; Corporate Disclosure; Tax Enforcement; FIN 48; UTP; XBRL

4.

The Informativeness of Disclosure Tone

Number of pages: 53 Posted: 01 May 2010 Last Revised: 07 Feb 2013
Pennsylvania State University - Department of Accounting, Ohio State University (OSU) - Fisher College of Business and University of Pennsylvania - Accounting Department
Downloads 393 (45,790)

Abstract:

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

5.

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
Pennsylvania State University - Department of Accounting, Ohio State University (OSU) - Fisher College of Business and University of Pennsylvania - Accounting Department
Downloads 325 (59,792)
Citation 3

Abstract:

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

6.

Securities Law Expertise and Corporate Disclosure

Number of pages: 50 Posted: 18 Sep 2015 Last Revised: 07 Oct 2016
Ohio State University (OSU) - Fisher College of Business, University of Arizona, Eller College of Management and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 23 (77,146)

Abstract:

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

7.

Financial Reporting Fraud and Other Forms of Misconduct: A Multidisciplinary Review of the Literature

Review of Accounting Studies, Forthcoming, Columbia Business School Research Paper No. 17-87
Number of pages: 90 Posted: 22 Aug 2017
Columbia Business School - Accounting, Business Law & Taxation, Ohio State University (OSU) - Fisher College of Business, Duke University School of Law, University of Washington - Michael G. Foster School of Business, University of Washington - Michael G. Foster School of Business and University of California, Berkeley - Accounting Group
Downloads 0 (62,379)

Abstract:

Fraud, Misconduct, Irregularities, Misreporting, and Misrepresentation

8.

SEC Comment Letters and Firm Disclosure

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 57 Posted: 20 Jun 2017
Ohio State University (OSU) - Fisher College of Business, Ohio State University and George Mason University
Downloads 0 (211,366)

Abstract:

Corporate Disclosure, Disclosure Regulation, Comment Letters, SEC

9.

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) - Fisher College of Business and New York University (NYU) - Leonard N. Stern School of Business
Downloads 0 (211,366)

Abstract:

Credit ratings, soft information, qualitative disclosure

10.

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) - Fisher College of Business, The University of Arizona - Eller College of Management and Ohio State University (OSU) - Fisher College of Business
Downloads 0 (279,493)

Abstract:

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

11.

Corporate Loan Securitization and the Standardization of Financial Covenants

Journal of Accounting Research, Forthcoming
Number of pages: 51 Posted: 04 Oct 2016 Last Revised: 24 Aug 2017
Zahn Bozanic, Maria Loumioti and Florin P. Vasvari
Ohio State University (OSU) - Fisher College of Business, The University of Texas at Dallas and London Business School
Downloads 0 (215,575)

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) - Fisher College of Business
Downloads 0
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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) - Fisher College of Business

Abstract:

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

13.

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) - Fisher College of Business and Florida Atlantic University

Abstract:

Qualitative disclosure, Earnings press releases, Analysts, BKLS

14.

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) - Fisher College of Business, Pennsylvania State University and Pennsylvania State University, University Park - Department of Accounting

Abstract:

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

15.

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) - Fisher College of Business

Abstract:

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