Zahn Bozanic

Florida State University

Tallahasse, FL 32306

United States

  • Florida State University

SCHOLARLY PAPERS

19

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12,899

TOTAL CITATIONS
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Top 5,077

in Total Papers Citations

331

Scholarly Papers (19)

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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
Tel Aviv University - Coller School of Management, Florida State University and Harvard Business School
Downloads 3,646 (6,299)
Citation 61

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

2.

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

Review of Accounting Studies, 2018, Vol 23(2), 732-783, Columbia Business School Research Paper No. 17-87
Number of pages: 90 Posted: 22 Aug 2017 Last Revised: 25 May 2018
Dan Amiram, Zahn Bozanic, James D. Cox, Quentin Dupont, Jonathan M. Karpoff and Richard G. Sloan
Tel Aviv University - Coller School of Management, Florida State University, Duke University School of Law, Georgetown University - McDonough School of Business, University of Washington - Michael G. Foster School of Business and University of Southern California - Leventhal School of Accounting
Downloads 2,139 (14,697)
Citation 21

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Financial reporting, fraud, misconduct, irregularities, misreporting, misrepresentation

3.

Management Earnings Forecasts and Other Forward-Looking Statements

Journal of Accounting and Economics, 2018, Vol. 65(1), 1-20
Number of pages: 60 Posted: 15 Aug 2012 Last Revised: 01 Jun 2018
Zahn Bozanic, Darren T. Roulstone and Andrew Van Buskirk
Florida State University, Ohio State University (OSU) - Fisher College of Business and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Downloads 1,536 (24,672)
Citation 79

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Earnings Announcements, Voluntary Disclosure, Management Forecasts, Qualitative Disclosures

4.

The Regulatory Observer Effect: Evidence from SEC Investigations

Number of pages: 59 Posted: 14 Jan 2020 Last Revised: 03 Feb 2021
Terrence Blackburne, Zahn Bozanic, Bret A. Johnson and Darren T. Roulstone
Oregon State University, Florida State University, George Mason University - Department of Accounting and Ohio State University (OSU) - Fisher College of Business
Downloads 999 (46,144)
Citation 10

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Accounting, Financial Reporting, SEC, Investigations, Enforcement, Observer Effect, Regulation

5.

IRS Attention

Downloads 823 (60,299)
Citation 27

IRS Attention

Journal of Accounting Research, Vol. 55, No. 1, 2017
Number of pages: 47 Posted: 23 Nov 2014 Last Revised: 14 Jul 2017
Zahn Bozanic, Jeffrey L. Hoopes, Jake Thornock and Braden Williams
Florida State University, University of North Carolina (UNC) at Chapel Hill - Accounting Area, Brigham Young University and University of Texas at Austin - Department of Accounting
Downloads 823 (59,381)
Citation 27

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financial reporting, tax enforcement, FIN 48, IRS

IRS Attention

Journal of Accounting Research, Vol. 55, No. 1, March 2017
Posted: 25 Jul 2017
Zahn Bozanic, Jeffrey L. Hoopes, Jake Thornock and Braden Williams
Florida State University, University of North Carolina (UNC) at Chapel Hill - Accounting Area, Brigham Young University and University of Texas at Austin - Department of Accounting

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

6.

The Informativeness of Disclosure Tone

Number of pages: 53 Posted: 01 May 2010 Last Revised: 07 Feb 2013
Samuel B. Bonsall, Zahn Bozanic, Paul E. Fischer and Paul E. Fischer
Pennsylvania State University - Department of Accounting, Florida State University and University of Pennsylvania - Accounting DepartmentUniversity of Pennsylvania
Downloads 755 (67,479)
Citation 4

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

7.

Securities Law Expertise and Corporate Disclosure

The Accounting Review, Forthcoming
Number of pages: 61 Posted: 18 Sep 2015 Last Revised: 24 Aug 2018
Zahn Bozanic, Preeti Choudhary and Kenneth J. Merkley
Florida State University, University of Arizona, Eller College of Management and Indiana University - Kelley School of Business
Downloads 737 (69,782)
Citation 6

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

8.

Qualitative Disclosure and Credit Analysts’ Soft Rating Adjustments

European Accounting Review
Number of pages: 46 Posted: 05 May 2017 Last Revised: 15 Feb 2022
Zahn Bozanic, Pepa Kraft and Andrea Tillet
Florida State University, HEC Paris and University of Wisconsin-Madison
Downloads 613 (88,071)
Citation 10

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Credit ratings, soft information, qualitative disclosure

9.

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
Samuel B. Bonsall, Zahn Bozanic, Paul E. Fischer and Paul E. Fischer
Pennsylvania State University - Department of Accounting, Florida State University and University of Pennsylvania - Accounting DepartmentUniversity of Pennsylvania
Downloads 527 (106,547)
Citation 43

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

10.

SEC Comment Letters and Firm Disclosure

Journal of Accounting and Public Policy, 2017, Vol. 36(5), 337-357, George Mason University School of Business Research Paper No. 18-6
Number of pages: 57 Posted: 20 Jun 2017 Last Revised: 25 May 2018
Zahn Bozanic, J. Richard Dietrich and Bret A. Johnson
Florida State University, Ohio State University and George Mason University - Department of Accounting
Downloads 439 (133,290)
Citation 43

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Corporate Disclosure, Disclosure Regulation, Comment Letters, SEC

11.

Corporate Loan Securitization and the Standardization of Financial Covenants

Downloads 334 (180,137)
Citation 25

Corporate Loan Securitization and the Standardization of Financial Covenants

Journal of Accounting Research, 2018, Vol. 56(1), 45-83
Number of pages: 51 Posted: 04 Oct 2016 Last Revised: 01 Jun 2018
Zahn Bozanic, Maria Loumioti and Florin P. Vasvari
Florida State University, The University of Texas at Dallas and London Business School
Downloads 334 (178,697)
Citation 25

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

Corporate Loan Securitization and the Standardization of Financial Covenants

Journal of Accounting Research, Vol. 56, No. 1, 2018
Posted: 05 May 2018
Zahn Bozanic, Maria Loumioti and Florin P. Vasvari
Florida State University, The University of Texas at Dallas and London Business School

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Securitization; Standardization; Collateralized Loan Obligations (CLO); FInancial Covenants; Syndicated Loans

12.

Analyst Contrarianism

Journal of Financial Reporting, Fall 2019, Vol. 4, No. 2, pp. 61-88.
Number of pages: 58 Posted: 19 Aug 2019 Last Revised: 11 Jan 2020
Zahn Bozanic, Jing Chen and Michael J. Jung
Florida State University, Stevens Institute of Technology - School of Business and University of Delaware - Alfred Lerner College of Business and Economics
Downloads 173 (342,489)

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analysts; earnings; contrarianism; textual analysis

13.

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 139 (410,696)
Citation 2

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

14.

Managing Expectations Through Budgetary Slack: Evidence from Project Financing

European Accounting Review, Forthcoming
Number of pages: 58 Posted: 15 Feb 2024
Zahn Bozanic, Andrew Ferguson and Gabriel Pundrich
Florida State University, University of Technology Sydney (UTS) and University of Florida
Downloads 39 (837,538)

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Budgetary slack, mandatory management forecasts, project financing, private loans, transactional lending, non-relationship lending, first-time debt financing, first-time lender monitoring

15.

Have SFAS 166 and SFAS 167 Improved the Financial Reporting for Securitizations?

Journal of Business Finance & Accounting, Forthcoming
Posted: 24 Mar 2020
Min Kwan Ahn, Samuel B. Bonsall, Zahn Bozanic, Yiwei Dou, Gordon Richardson and Dushyantkumar Vyas
University of Hong Kong, Pennsylvania State University - Department of Accounting, Florida State University, New York University (NYU) - Department of Accounting, University of Toronto and University of Toronto - Rotman School of Management

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securitization, securitization accounting, FASB, SFAS 166 and 167, financial reporting, off-balance sheet, risk relevance, real effects

16.

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

Journal of Business Finance & Accounting, Forthcoming
Posted: 04 Aug 2016
Zahn Bozanic
Florida State University

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

17.

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
Florida State University and Florida Atlantic University

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Qualitative disclosure, Earnings press releases, Analysts, BKLS

18.

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

Accounting, Organizations and Society, Vol. 37, No. 7, 2012
Posted: 12 Dec 2012
Zahn Bozanic, Mark W. Dirsmith and Steven J. Huddart
Florida State University, Pennsylvania State University and Pennsylvania State University, University Park - Department of Accounting

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

19.

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
Florida State University

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