User profiles for P. Zarowin
Paul Zarowinnew york university Verified email at stern.nyu.edu Cited by 15231 |
Accrual-based and real earnings management activities around seasoned equity offerings
We show that SEO firms engage in real activities manipulation, and the decline in post-SEO
performance due to the real activities management is more severe than that due to accrual …
performance due to the real activities management is more severe than that due to accrual …
The boundaries of financial reporting and how to extend them
In this study we investigate the usefulness of financial information to investors in comparison
to the total information in the marketplace. 1 Our evidence indicates that the usefulness of …
to the total information in the marketplace. 1 Our evidence indicates that the usefulness of …
Does greater firm‐specific return variation mean more or less informed stock pricing?
… He concludes that this implies “either private information or else occasional frenzy unrelated
to concrete information”[p. 56]. We show that firms and industries with lower market model R …
to concrete information”[p. 56]. We show that firms and industries with lower market model R …
Does income smoothing improve earnings informativeness?
JW Tucker, PA Zarowin - The accounting review, 2006 - publications.aaahq.org
This paper uses a new approach to examine whether income smoothing garbles earnings
information or improves the informativeness of past and current earnings about future …
information or improves the informativeness of past and current earnings about future …
Corporate disclosure policy and the informativeness of stock prices
DS Gelb, P Zarowin - Review of accounting studies, 2002 - Springer
We examine the association between voluntary corporate disclosure and the informativeness
of stock prices. We measure corporate disclosure using the AIMR-FAF annual corporate …
of stock prices. We measure corporate disclosure using the AIMR-FAF annual corporate …
Size, seasonality, and stock market overreaction
P Zarowin - Journal of Financial and Quantitative analysis, 1990 - cambridge.org
Recent research finds that the prior period's worst stock return performers (losers) outperform
the prior period's best return performers (winners) in the subsequent period. This potential …
the prior period's best return performers (winners) in the subsequent period. This potential …
The incremental information content of cash-flow components
This study examines whether components of operating, financing, and investing cash flows
are differentially associated with annual security returns, as predicted by theoretical models …
are differentially associated with annual security returns, as predicted by theoretical models …
The role of earnings levels in annual earnings-returns studies
… Since we group firms based on E/P ratios, the differential incremental explanatory power of
the earnings level variable might be due to the presence of a differential Basu effect between …
the earnings level variable might be due to the presence of a differential Basu effect between …
The impact of SFAS No. 131 business segment data on the market's ability to anticipate future earnings
…, SY Kwon, DB Smith, PA Zarowin - The Accounting …, 2005 - publications.aaahq.org
… Our tests are based on those in Gelb and Zarowin (2002) and Lundholm and Myers (2002),
who relate measures of voluntary corporate disclosure to the FERC. In their case, the …
who relate measures of voluntary corporate disclosure to the FERC. In their case, the …
Does the stock market overreact to corporate earnings information?
P Zarowin - The journal of Finance, 1989 - Wiley Online Library
… Although the comparison of P 11 vs. P 51 in Panel B shows that our size control is not … of
significant positive abnormal performance in the P 11 − P 51 comparison since small losers are …
significant positive abnormal performance in the P 11 − P 51 comparison since small losers are …