Zahn Bozanic

Ohio State University (OSU) - Fisher College of Business

2100 Neil Avenue

Columbus, OH 43210-1144

United States

SCHOLARLY PAPERS

15

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7,450

CITATIONS
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Top 44,967

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
Tel Aviv University - Coller School of Management, Ohio State University (OSU) - Fisher College of Business and Harvard Business School
Downloads 2,459 (4,823)

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

2.

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
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 1,119 (17,343)

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Earnings Announcements, Voluntary Disclosure, Management Forecasts, Qualitative Disclosures

3.

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
Tel Aviv University - Coller School of Management, 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 Southern California - Leventhal School of Accounting
Downloads 1,040 (19,359)

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

4.
Downloads 577 ( 44,007)

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 - Accounting Area, Brigham Young University and University of Texas at Austin - Department of Accounting
Downloads 577 (43,411)

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

5.

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 558 (45,953)

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

6.

Securities Law Expertise and Corporate Disclosure

The Accounting Review, Forthcoming
Number of pages: 61 Posted: 18 Sep 2015 Last Revised: 24 Aug 2018
Ohio State University (OSU) - Fisher College of Business, University of Arizona, Eller College of Management and Indiana University - Kelley School of Business - Department of Accounting
Downloads 473 (56,679)

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

7.

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 443 (61,419)
Citation 3

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

8.

Qualitative Disclosure and Credit Analysts' Soft Rating Adjustments

Number of pages: 48 Posted: 05 May 2017 Last Revised: 24 Aug 2018
Zahn Bozanic and Pepa Kraft
Ohio State University (OSU) - Fisher College of Business and HEC Paris
Downloads 302 (95,794)

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Credit ratings, soft information, qualitative disclosure

9.

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
Ohio State University (OSU) - Fisher College of Business, Ohio State University and George Mason University - Department of Accounting
Downloads 200 (145,482)

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Corporate Disclosure, Disclosure Regulation, Comment Letters, SEC

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
Ohio State University (OSU) - Fisher College of Business, The University of Texas at Dallas and London Business School
Downloads 186 (155,452)

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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
Ohio State University (OSU) - Fisher College of Business, The University of Texas at Dallas and London Business School

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

11.

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
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 93 (266,958)

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

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
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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

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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

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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

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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

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