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		Research Interests My research focuses on financial reporting and disclosure, discretionary accounting choices, corporate governance, and analyst earnings forecasts. In some current projects I investigate the determinants and consequences of financial reporting as well as the effects of regulation on corporate governance. PUBLICATIONS Warranty Reserve: Contingent Liability, Information Signal, or Earnings Management Tool? (With M. Darrough, R. Huang, and T. Zach), Forthcoming, The Accounting Review. The Use of Advertising Activities to Meet Earnings Benchmarks: Evidence from Monthly Data. (With R. Mashruwala and T. Zach), Review of Accounting Studies 15 (4), December 2010. Accrual-Based and Real Earnings Management Activities around Seasoned Equity Offerings.(With P. Zarowin), Journal of Accounting and Economics 50(1), May 2010: 2-19 (Lead Article). The ‘Numbers Game’ in the Pre- and Post-Sarbanes Oxley Eras. (With E. Bartov), Journal of Accounting, Auditing, and Finance 24(4), Fall 2009: 505-534. Venture Capital Financing and the Informativeness of Earnings. (With N. Langberg), Asia Pacific Journal of Accounting and Economics 16(2), August 2009: 171-190. Does Information Risk Really Matter? An Analysis of the Determinants and Economic Consequences of Financial Reporting Quality, Asia-Pacific Journal of Accounting and Economics, August 2008 15(2): 69-90. Real and Accrual-based Earnings Management in the Pre- and Post-Sarbanes Oxley Periods, (With A. Dey and T. Lys), The Accounting Review, May 2008, 83(3): 757-787. Earnings Announcement Premia and the Limits to Arbitrage, (With A. Dey, T. Lys and S. Sunder), Journal of Accounting and Economics, July 2007, 43: 153-180 (Lead Article). Another Look at GAAP Versus The Street: An Empirical Assessment of Measurement Error Bias, (With R. Hann and M. Ogneva), Review of Accounting Studies, September 2007, 12: 271-303. Weighing the evidence on the relation between external corporate financing activities, accruals and stock returns (With T. Lys), Journal of Accounting and Economics, October 2006, 42: 87-105. A Note on Analysts’ Earnings Forecasts Errors Distribution, (With T. Lys), Journal of Accounting and Economics, December 2003, 36: 147-164. Substitution between Diesel and Petrol Engines in Private Automobiles: Effects on the Israeli Economy, (With E. Sandrow), Israeli Taxation Quarterly, (April 1998). WORKING PAPERS: Corporate Governance and the Information Environment: Evidence from State Antitakeover Laws (With C. Armstrong and K. Balakrishnan). The Financial Reporting Environment: Evidence from the Last Decade (With A. Beyer, T. Lys, and B. Walther). Survey Paper prepared for the 2009 JAE Conference. Product Market Competition, Financial Accounting Misreporting and Corporate Governance: Evidence from Accounting Restatements (With K. Balakrishnan). The Sarbanes Oxley Act of 2002: Implications for Compensation Structure and Risk Taking Incentives of CEOs (With A. Dey and T. Lys). Earnings Management over the Business Cycle (With P. Zarowin). For the most updated versions of my working papers please click on the following link: My Papers on SSRN
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