  We study spin-polarized transient transport in a quantum dot coupled to two
ferromagnetic leads subjected to a rectangular bias voltage pulse.
Time-dependent spin-resolved currents, occupations, spin accumulation, and
tunneling magnetoresistance (TMR) are calculated using both nonequilibrium
Green function and master equation techniques. Both parallel and antiparallel
leads' magnetization alignments are analyzed. Our main findings are: a
dynamical spin accumulation that changes sign in time, a short-lived pulse of
spin polarized current in the emitter lead (but not in the collector lead), and
a dynamical TMR that develops negative values in the transient regime. We also
observe that the intra-dot Coulomb interaction can enhance even further the
negative values of the TMR.
