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Cohen, Daniel A.'s
Scholarly Papers
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Aggregate Statistics |
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Total
Downloads
30,272 |
Total
Citations
521 |
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1.
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Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes Oxley Periods
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Cohen, Daniel A.
University of Texas at Dallas - Naveen Jindal School of Management Dey, Aiyesha
University of Minnesota - Carlson School of Management Lys, Thomas Z.
Northwestern University - Kellogg School of Management
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Posted:
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28 Sep 05
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Last Revised:
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14 Oct 08
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5,122
(531)
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147
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Cohen, Daniel A.
University of Texas at Dallas - Naveen Jindal School of Management Dey, Aiyesha
University of Minnesota - Carlson School of Management Lys, Thomas Z.
Northwestern University - Kellogg School of Management
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281
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147
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Cohen, Daniel A.
University of Texas at Dallas - Naveen Jindal School of Management Dey, Aiyesha
University of Minnesota - Carlson School of Management Lys, Thomas Z.
Northwestern University - Kellogg School of Management
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0
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Earnings Management, Real Earnings Management, Sarbanes Oxley Act, Executive Compensation
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Cohen, Daniel A.
University of Texas at Dallas - Naveen Jindal School of Management Dey, Aiyesha
University of Minnesota - Carlson School of Management Lys, Thomas Z.
Northwestern University - Kellogg School of Management
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4,841
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147
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Earnings Management, Sarbanse-Oxley Act, Executive Compensation
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2.
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Trends in Earnings Management and Informativeness of Earnings Announcements in the Pre- and Post-Sarbanes Oxley Periods
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Cohen, Daniel A.
University of Texas at Dallas - Naveen Jindal School of Management Dey, Aiyesha
University of Minnesota - Carlson School of Management Lys, Thomas Z.
Northwestern University - Kellogg School of Management
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Posted:
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09 Jan 04
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Last Revised:
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09 Oct 08
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4,132
(790)
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44
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Cohen, Daniel A.
University of Texas at Dallas - Naveen Jindal School of Management Dey, Aiyesha
University of Minnesota - Carlson School of Management Lys, Thomas Z.
Northwestern University - Kellogg School of Management
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276
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43
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Cohen, Daniel A.
University of Texas at Dallas - Naveen Jindal School of Management Dey, Aiyesha
University of Minnesota - Carlson School of Management Lys, Thomas Z.
Northwestern University - Kellogg School of Management
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3,856
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44
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Earnings Management, Sarbanes Oxley Act
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3.
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Quality of Financial Reporting Choice: Determinants and Economic Consequences
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Cohen, Daniel A.
University of Texas at Dallas - Naveen Jindal School of Management
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Posted:
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11 Aug 03
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Last Revised:
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12 Oct 08
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3,022
(1,362)
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22
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Cohen, Daniel A.
University of Texas at Dallas - Naveen Jindal School of Management
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329
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22
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Financial reporting quality, cost of equity capital, proprietary costs, risk factors, endogeneity
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Cohen, Daniel A.
University of Texas at Dallas - Naveen Jindal School of Management
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2,693
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22
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financial reporting quality, earnings quality, disclosure, cost of capital, proprietary costs, risk factors, endogeneity
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4.
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Beyer, Anne
Stanford University - Graduate School of Business Cohen, Daniel A.
University of Texas at Dallas - Naveen Jindal School of Management Lys, Thomas Z.
Northwestern University - Kellogg School of Management Walther, Beverly R.
Northwestern University - Department of Accounting Information & Management
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06 Oct 09
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Last Revised:
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13 Aug 10
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2,886
(1,481)
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78
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Financial Reporting, Information Environment, Disclosure, Analyst Forecasts
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5.
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The Sarbanes Oxley Act of 2002: Implications for Compensation Contracts and Managerial Risk-Taking
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Cohen, Daniel A.
University of Texas at Dallas - Naveen Jindal School of Management Dey, Aiyesha
University of Minnesota - Carlson School of Management Lys, Thomas Z.
Northwestern University - Kellogg School of Management
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Posted:
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26 Jul 04
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Last Revised:
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14 Oct 08
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2,873
(1,490)
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26
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Cohen, Daniel A.
University of Texas at Dallas - Naveen Jindal School of Management Dey, Aiyesha
University of Minnesota - Carlson School of Management Lys, Thomas Z.
Northwestern University - Kellogg School of Management
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196
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26
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Cohen, Daniel A.
University of Texas at Dallas - Naveen Jindal School of Management Dey, Aiyesha
University of Minnesota - Carlson School of Management Lys, Thomas Z.
Northwestern University - Kellogg School of Management
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26 Jul 04
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Last Revised:
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24 Apr 08
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2,677
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26
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Sarbanes Oxley Act, Executive Compensation, Incentives, Regulation
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6.
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Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings
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Versions (3)
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hide multiple versions |
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Cohen, Daniel A.
University of Texas at Dallas - Naveen Jindal School of Management Zarowin, Paul
New York University (NYU) - Department of Accounting, Taxation & Business Law
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Posted:
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09 Jan 08
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Last Revised:
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17 Nov 08
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2,701
(1,680)
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45
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Cohen, Daniel A.
University of Texas at Dallas - Naveen Jindal School of Management Zarowin, Paul
New York University (NYU) - Department of Accounting, Taxation & Business Law
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561
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45
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Cohen, Daniel A.
University of Texas at Dallas - Naveen Jindal School of Management Zarowin, Paul
New York University (NYU) - Department of Accounting, Taxation & Business Law
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229
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45
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Cohen, Daniel A.
University of Texas at Dallas - Naveen Jindal School of Management Zarowin, Paul
New York University (NYU) - Department of Accounting, Taxation & Business Law
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| Posted: |
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09 Jan 08
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Last Revised:
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17 Jun 08
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1,911
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45
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Seasoned Equity Offerings, Earnings Management, Real Earnings Management
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7.
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Does Information Risk Really Matter? An Analysis of the Determinants and Economic Consequences of Financial Reporting Quality
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Cohen, Daniel A.
University of Texas at Dallas - Naveen Jindal School of Management
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Posted:
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21 Apr 06
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Last Revised:
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04 Nov 08
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1,496
(4,760)
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32
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Cohen, Daniel A.
University of Texas at Dallas - Naveen Jindal School of Management
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0
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financial reporting quality, information risk, cost of capital, idiosyncratic risk
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Cohen, Daniel A.
University of Texas at Dallas - Naveen Jindal School of Management
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180
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20
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Cohen, Daniel A.
University of Texas at Dallas - Naveen Jindal School of Management
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1,316
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32
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Financial reporting quality, Earnings quality, cost of capital, systematic risk, idiosyncratic risk
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8.
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Financial Reporting Quality and Proprietary Costs
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Cohen, Daniel A.
University of Texas at Dallas - Naveen Jindal School of Management
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Posted:
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18 Sep 04
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Last Revised:
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10 Oct 08
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1,085
(8,238)
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Cohen, Daniel A.
University of Texas at Dallas - Naveen Jindal School of Management
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205
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Cohen, Daniel A.
University of Texas at Dallas - Naveen Jindal School of Management
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880
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Financial reporting quality, earnings quality, proprietary costs, disclosure, competition
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9.
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The 'Numbers Game' in The Pre-and Post-Sarbanes-Oxley Eras
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Bartov, Eli
New York University Cohen, Daniel A.
University of Texas at Dallas - Naveen Jindal School of Management
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Posted:
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04 Jan 07
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Last Revised:
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12 May 09
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1,028
(9,003)
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17
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Bartov, Eli
New York University Cohen, Daniel A.
University of Texas at Dallas - Naveen Jindal School of Management
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0
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Earnings management, Real Earnings Management, Expectations Management, The Sarbanes Oxley Act
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Bartov, Eli
New York University Cohen, Daniel A.
University of Texas at Dallas - Naveen Jindal School of Management
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| Posted: |
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04 Jan 07
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Last Revised:
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21 Aug 08
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1,028
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17
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Earnings expectations, Analysts' forecasts, Expectations management, Earnings management, Real Earnings Management, Sarbanes Oxley
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10.
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Cohen, Daniel A.
University of Texas at Dallas - Naveen Jindal School of Management Pandit, Shail
University of Illinois at Chicago Wasley, Charles E.
University of Rochester - Simon School of Business Zach, Tzachi
Ohio State University (OSU) - Fisher College of Business
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| Posted: |
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24 Mar 11
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Last Revised:
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15 Mar 13
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790
(13,587)
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2
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Real activity management, real earnings management, earnings management, real activity models, test specification, model specification
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11.
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A Note on Analysts' Earnings Forecast Errors Distribution
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Cohen, Daniel A.
University of Texas at Dallas - Naveen Jindal School of Management Lys, Thomas Z.
Northwestern University - Kellogg School of Management
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Posted:
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21 Nov 03
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Last Revised:
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10 Oct 08
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630
(18,854)
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10
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Cohen, Daniel A.
University of Texas at Dallas - Naveen Jindal School of Management Lys, Thomas Z.
Northwestern University - Kellogg School of Management
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67
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10
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Analysts forecasts, analysts bias, analysts under/overreaction to information, analysts loss function, discretionary accruals
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Cohen, Daniel A.
University of Texas at Dallas - Naveen Jindal School of Management Lys, Thomas Z.
Northwestern University - Kellogg School of Management
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0
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Cohen, Daniel A.
University of Texas at Dallas - Naveen Jindal School of Management Lys, Thomas Z.
Northwestern University - Kellogg School of Management
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563
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10
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Analysts' forecasts, analysts' bias, analysts' under/overreaction to information, analysts' loss function, discretionary accruals.
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12.
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Cohen, Daniel A.
University of Texas at Dallas - Naveen Jindal School of Management Darrough, Masako N.
City University of New York - Baruch College - Stan Ross Department of Accountancy Huang, Rong
City University of New York - Baruch College - Stan Ross Department of Accountancy Zach, Tzachi
Ohio State University (OSU) - Fisher College of Business
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| Posted: |
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30 Jan 08
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Last Revised:
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03 Sep 10
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626
(19,026)
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6
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Warranty, Contigent Liaiblity, Signaling, Earnings Management
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13.
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Earnings Announcement Premia and the Limits to Arbitrage
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Cohen, Daniel A.
University of Texas at Dallas - Naveen Jindal School of Management Dey, Aiyesha
University of Minnesota - Carlson School of Management Lys, Thomas Z.
Northwestern University - Kellogg School of Management Sunder, Shyam V.
University of Arizona
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Posted:
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04 Jan 05
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Last Revised:
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08 Oct 08
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598
(20,283)
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29
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Cohen, Daniel A.
University of Texas at Dallas - Naveen Jindal School of Management Dey, Aiyesha
University of Minnesota - Carlson School of Management Lys, Thomas Z.
Northwestern University - Kellogg School of Management Sunder, Shyam V.
University of Arizona
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102
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29
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Cohen, Daniel A.
University of Texas at Dallas - Naveen Jindal School of Management Dey, Aiyesha
University of Minnesota - Carlson School of Management Lys, Thomas Z.
Northwestern University - Kellogg School of Management Sunder, Shyam V.
University of Arizona
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0
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Earnings Announcements, Announcement Premium, Preannouncements
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Cohen, Daniel A.
University of Texas at Dallas - Naveen Jindal School of Management Dey, Aiyesha
University of Minnesota - Carlson School of Management Lys, Thomas Z.
Northwestern University - Kellogg School of Management Sunder, Shyam V.
University of Arizona
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496
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29
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Earnings announcements, risk, diversification, risk-return tradeoff, limits to arbitrage
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14.
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Weighing the Evidence on the Relation between External Corporate Financing Activities, Accruals and Stock Returns
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Cohen, Daniel A.
University of Texas at Dallas - Naveen Jindal School of Management Lys, Thomas Z.
Northwestern University - Kellogg School of Management
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Posted:
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24 Apr 06
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Last Revised:
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10 Oct 08
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543
(23,080)
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8
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Cohen, Daniel A.
University of Texas at Dallas - Naveen Jindal School of Management Lys, Thomas Z.
Northwestern University - Kellogg School of Management
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102
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8
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External financing, Analysts forecasts, Accruals, Capital Markets, Market Efficiency
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Cohen, Daniel A.
University of Texas at Dallas - Naveen Jindal School of Management Lys, Thomas Z.
Northwestern University - Kellogg School of Management
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441
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8
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External financing, Analysts' forecasts, Accruals, Capital Markets, Market Efficiency
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15.
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Armstrong, Chris
University of Pennsylvania - Accounting Department Balakrishnan, Karthik
University of Pennsylvania - Accounting Department Cohen, Daniel A.
University of Texas at Dallas - Naveen Jindal School of Management
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| Posted: |
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10 Mar 10
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Last Revised:
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15 Nov 11
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517
(24,726)
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11
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antitakeover laws, corporate governance, financial reporting quality, information asymmetry
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16.
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Mechanisms to Meet/Beat Analyst Earnings Expectations in the Pre- and Post-Sarbanes-Oxley Eras
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Show Abstracts |
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Versions (2)
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hide multiple versions |
Export Bibliographic Info |
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Bartov, Eli
New York University Cohen, Daniel A.
University of Texas at Dallas - Naveen Jindal School of Management
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Posted:
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08 Oct 08
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Last Revised:
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22 Oct 08
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498
(25,907)
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12
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Bartov, Eli
New York University Cohen, Daniel A.
University of Texas at Dallas - Naveen Jindal School of Management
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116
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12
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Bartov, Eli
New York University Cohen, Daniel A.
University of Texas at Dallas - Naveen Jindal School of Management
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382
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12
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17.
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Balakrishnan, Karthik
University of Pennsylvania - Accounting Department Cohen, Daniel A.
University of Texas at Dallas - Naveen Jindal School of Management
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463
(28,546)
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2
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Product Market Competition, Disclosure, Financial Reporting Quality, Earnings Restatements, Tariffs
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18.
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The Use of Advertising Activities to Meet Earnings Benchmarks: Evidence from Monthly Data
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Cohen, Daniel A.
University of Texas at Dallas - Naveen Jindal School of Management Mashruwala, Raj
University of Calgary - Haskayne School of Business Zach, Tzachi
Ohio State University (OSU) - Fisher College of Business
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Posted:
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10 Sep 07
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Last Revised:
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17 Jul 09
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458
(28,951)
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10
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Cohen, Daniel A.
University of Texas at Dallas - Naveen Jindal School of Management Mashruwala, Raj
University of Calgary - Haskayne School of Business Zach, Tzachi
Ohio State University (OSU) - Fisher College of Business
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0
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Cohen, Daniel A.
University of Texas at Dallas - Naveen Jindal School of Management Mashruwala, Raj
University of Calgary - Haskayne School of Business Zach, Tzachi
Ohio State University (OSU) - Fisher College of Business
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| Posted: |
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10 Sep 07
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Last Revised:
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05 May 09
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458
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9
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Real earnings management, advertising, earnings benchmarks
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19.
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Venture Capital Financing and the Informativeness of Earnings
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Cohen, Daniel A.
University of Texas at Dallas - Naveen Jindal School of Management Langberg, Nisan
University of Houston - C.T. Bauer College of Business
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Posted:
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11 Jan 07
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Last Revised:
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10 Oct 09
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353
(40,183)
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3
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Cohen, Daniel A.
University of Texas at Dallas - Naveen Jindal School of Management Langberg, Nisan
University of Houston - C.T. Bauer College of Business
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| Posted: |
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08 Oct 08
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Last Revised:
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10 Oct 09
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0
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Venture capital, earnings informativeness, ownership structure, investment horizon
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Cohen, Daniel A.
University of Texas at Dallas - Naveen Jindal School of Management Langberg, Nisan
University of Houston - C.T. Bauer College of Business
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353
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3
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Venture capital, earnings informativeness, ownership structure, investment horizon
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20.
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Another Look at GAAP Versus The Street: An Empirical Assessment of Measurement Error Bias
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Cohen, Daniel A.
University of Texas at Dallas - Naveen Jindal School of Management Hann, Rebecca N.
University of Maryland Ogneva, Maria
University of Southern California - Marshall School of Business
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Posted:
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11 Dec 06
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Last Revised:
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10 Oct 08
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258
(57,833)
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17
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Cohen, Daniel A.
University of Texas at Dallas - Naveen Jindal School of Management Hann, Rebecca N.
University of Maryland Ogneva, Maria
University of Southern California - Marshall School of Business
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58
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17
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capital markets, analyst forecasts, earnings response coefficients, GAAP earnings, Street earnings, measurement error
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Cohen, Daniel A.
University of Texas at Dallas - Naveen Jindal School of Management Hann, Rebecca N.
University of Maryland Ogneva, Maria
University of Southern California - Marshall School of Business
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0
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capital markets, analyst forecasts, earnings response coefficients, GAAP earnings, Street earnings, measurement error
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Cohen, Daniel A.
University of Texas at Dallas - Naveen Jindal School of Management Hann, Rebecca N.
University of Maryland Ogneva, Maria
University of Southern California - Marshall School of Business
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200
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17
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capital markets, analyst forecasts, earnings response coefficients, GAAP earnings, Street earnings, measurement error
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21.
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Zarowin, Paul
New York University (NYU) - Department of Accounting, Taxation & Business Law Cohen, Daniel A.
University of Texas at Dallas - Naveen Jindal School of Management
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193
(78,307)
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earnings management, lean against the wind
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