Daniel A. Cohen

Vanderbilt University - Owen Graduate School of Management

401 21st Avenue South

Nashville, TN 37203

United States

  • Vanderbilt University - Owen Graduate School of Management

SCHOLARLY PAPERS

30

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TOTAL CITATIONS
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1,320

Scholarly Papers (30)

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1.

Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes Oxley Periods

Downloads 8,300 ( 1,667)
Citation 188

Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes Oxley Periods

AAA 2006 Financial Accounting and Reporting Section (FARS) Meeting Paper
Number of pages: 52 Posted: 28 Sep 2005
Daniel A. Cohen, Aiyesha Dey and Thomas Z. Lys
Vanderbilt University - Owen Graduate School of Management, Harvard Business School and Northwestern University - Kellogg School of Management
Downloads 7,596 (1,901)
Citation 73

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Earnings Management, Sarbanse-Oxley Act, Executive Compensation

Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes Oxley Periods

NYU Working Paper No. 2451/27548
Number of pages: 52 Posted: 08 Oct 2008
Daniel A. Cohen, Aiyesha Dey and Thomas Z. Lys
Vanderbilt University - Owen Graduate School of Management, Harvard Business School and Northwestern University - Kellogg School of Management
Downloads 704 (77,866)
Citation 115

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Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes Oxley Periods

Accounting Review, Forthcoming
Posted: 26 Oct 2007
Daniel A. Cohen, Aiyesha Dey and Thomas Z. Lys
Vanderbilt University - Owen Graduate School of Management, Harvard Business School and Northwestern University - Kellogg School of Management

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Earnings Management, Real Earnings Management, Sarbanes Oxley Act, Executive Compensation

2.

Trends in Earnings Management and Informativeness of Earnings Announcements in the Pre- and Post-Sarbanes Oxley Periods

Downloads 5,790 ( 3,067)
Citation 68

Trends in Earnings Management and Informativeness of Earnings Announcements in the Pre- and Post-Sarbanes Oxley Periods

Number of pages: 44 Posted: 09 Jan 2004
Daniel A. Cohen, Aiyesha Dey and Thomas Z. Lys
Vanderbilt University - Owen Graduate School of Management, Harvard Business School and Northwestern University - Kellogg School of Management
Downloads 5,321 (3,532)
Citation 68

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Earnings Management, Sarbanes Oxley Act

Trends in Earnings Management and Informativeness of Earnings Announcements in the Pre- and Post-Sarbanes Oxley Periods

NYU Working Paper No. 2451/27545
Number of pages: 44 Posted: 08 Oct 2008
Daniel A. Cohen, Aiyesha Dey and Thomas Z. Lys
Vanderbilt University - Owen Graduate School of Management, Harvard Business School and Northwestern University - Kellogg School of Management
Downloads 469 (129,747)

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3.

The Financial Reporting Environment: Review of the Recent Literature

Number of pages: 150 Posted: 06 Oct 2009 Last Revised: 13 Aug 2010
Anne Beyer, Daniel A. Cohen, Thomas Z. Lys and Beverly R. Walther
Stanford Graduate School of Business, Vanderbilt University - Owen Graduate School of Management, Northwestern University - Kellogg School of Management and Northwestern University - Department of Accounting Information & Management
Downloads 5,769 (3,092)
Citation 630

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Financial Reporting, Information Environment, Disclosure, Analyst Forecasts

4.

Quality of Financial Reporting Choice: Determinants and Economic Consequences

Downloads 4,962 ( 4,037)
Citation 49

Quality of Financial Reporting Choice: Determinants and Economic Consequences

Number of pages: 56 Posted: 11 Aug 2003
Daniel A. Cohen
Vanderbilt University - Owen Graduate School of Management
Downloads 4,228 (5,161)
Citation 49

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financial reporting quality, earnings quality, disclosure, cost of capital, proprietary costs, risk factors, endogeneity

Quality of Financial Reporting Choice: Determinants and Economic Consequences

NYU Working Paper No. 2451/27547
Number of pages: 56 Posted: 08 Oct 2008
Daniel A. Cohen
Vanderbilt University - Owen Graduate School of Management
Downloads 734 (73,733)

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Financial reporting quality, cost of equity capital, proprietary costs, risk factors, endogeneity

5.

Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings

Downloads 4,841 ( 4,213)
Citation 105

Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings

Number of pages: 49 Posted: 09 Jan 2008 Last Revised: 17 Jun 2008
Daniel A. Cohen and Paul Zarowin
Vanderbilt University - Owen Graduate School of Management and New York University (NYU) - Department of Accounting
Downloads 3,357 (7,539)
Citation 89

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Seasoned Equity Offerings, Earnings Management, Real Earnings Management

Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings

NYU Working Paper No. 2451/27595
Number of pages: 47 Posted: 09 Oct 2008
Daniel A. Cohen and Paul Zarowin
Vanderbilt University - Owen Graduate School of Management and New York University (NYU) - Department of Accounting
Downloads 743 (72,597)
Citation 7

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Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings

NYU Working Paper No. 2451/27554
Number of pages: 47 Posted: 08 Oct 2008
Daniel A. Cohen and Paul Zarowin
Vanderbilt University - Owen Graduate School of Management and New York University (NYU) - Department of Accounting
Downloads 741 (72,856)
Citation 9

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6.

The Sarbanes Oxley Act of 2002: Implications for Compensation Contracts and Managerial Risk-Taking

Downloads 3,772 ( 6,368)
Citation 42

The Sarbanes Oxley Act of 2002: Implications for Compensation Contracts and Managerial Risk-Taking

Number of pages: 44 Posted: 26 Jul 2004 Last Revised: 24 Apr 2008
Daniel A. Cohen, Aiyesha Dey and Thomas Z. Lys
Vanderbilt University - Owen Graduate School of Management, Harvard Business School and Northwestern University - Kellogg School of Management
Downloads 3,276 (7,835)
Citation 42

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Sarbanes Oxley Act, Executive Compensation, Incentives, Regulation

The Sarbanes Oxley Act of 2002: Implications for Compensation Contracts and Managerial Risk-Taking

NYU Working Paper No. 2451/27546
Number of pages: 44 Posted: 08 Oct 2008
Daniel A. Cohen, Aiyesha Dey and Thomas Z. Lys
Vanderbilt University - Owen Graduate School of Management, Harvard Business School and Northwestern University - Kellogg School of Management
Downloads 496 (121,216)

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7.

Measuring Real Activity Management

Downloads 2,763 (10,425)
Citation 14

Measuring Real Activity Management

Number of pages: 45 Posted: 24 Mar 2011 Last Revised: 29 Sep 2020
Daniel A. Cohen, Shail Pandit, Shail Pandit, Charles E. Wasley and Tzachi Zach
Vanderbilt University - Owen Graduate School of Management, University of Illinois at ChicagoUniversity of Illinois at Chicago, Simon School, University of Rochester and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Downloads 2,763 (10,223)
Citation 14

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Real activity management; real earnings management; earnings management; real activity models, test specification, Type I errors, Type II errors, power of the test, meet or beat, earnings benchmarks, model specification

Measuring Real Activity Management

Contemporary Accounting Research, Forthcoming
Posted: 17 Aug 2019
Daniel A. Cohen, Shail Pandit, Shail Pandit, Charles E. Wasley and Tzachi Zach
Vanderbilt University - Owen Graduate School of Management, University of Illinois at ChicagoUniversity of Illinois at Chicago, Simon School, University of Rochester and Ohio State University (OSU) - Department of Accounting & Management Information Systems

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real activity management, real earnings management, earnings management, real activity models, test specification, Type I errors, Type II errors, power of the test, meet or beat, earnings benchmarks, model specification

8.

Does Information Risk Really Matter? An Analysis of the Determinants and Economic Consequences of Financial Reporting Quality

Downloads 1,939 (18,436)
Citation 19

Does Information Risk Really Matter? An Analysis of the Determinants and Economic Consequences of Financial Reporting Quality

Number of pages: 58 Posted: 21 Apr 2006
Daniel A. Cohen
Vanderbilt University - Owen Graduate School of Management
Downloads 1,671 (22,779)
Citation 13

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Financial reporting quality, Earnings quality, cost of capital, systematic risk, idiosyncratic risk

Does Information Risk Really Matter? An Analysis of the Determinants and Economic Consequences of Financial Reporting Quality

NYU Working Paper No. 2451/27550
Number of pages: 58 Posted: 08 Oct 2008
Daniel A. Cohen
Vanderbilt University - Owen Graduate School of Management
Downloads 268 (241,842)
Citation 6

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Does Information Risk Really Matter? An Analysis of the Determinants and Economic Consequences of Financial Reporting Quality

Asia Pacific Journal of Accounting and Economics, Vol. 15, No. 2, pp. 69-90, August 2008
Posted: 12 Oct 2008
Daniel A. Cohen
Vanderbilt University - Owen Graduate School of Management

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financial reporting quality, information risk, cost of capital, idiosyncratic risk

9.

Competition and Financial Accounting Misreporting

Downloads 1,824 (20,287)
Citation 37

Competition and Financial Accounting Misreporting

Number of pages: 52 Posted: 15 Sep 2011 Last Revised: 02 Oct 2013
Karthik Balakrishnan and Daniel A. Cohen
Rice University - Jesse H. Jones Graduate School of Business and Vanderbilt University - Owen Graduate School of Management
Downloads 1,362 (30,917)
Citation 18

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Product Market Competition, Disclosure, Financial Reporting Quality, Earnings Restatements, Tariffs

Competition and Financial Accounting Misreporting

Number of pages: 51 Posted: 10 Jun 2014 Last Revised: 13 Sep 2014
Karthik Balakrishnan and Daniel A. Cohen
Rice University - Jesse H. Jones Graduate School of Business and Vanderbilt University - Owen Graduate School of Management
Downloads 462 (132,193)
Citation 19

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Product market competition, Fraud, Earnings restatements, Tarriffs

10.

Financial Reporting Quality and Proprietary Costs

Downloads 1,652 (23,591)
Citation 2

Financial Reporting Quality and Proprietary Costs

Number of pages: 39 Posted: 18 Sep 2004
Daniel A. Cohen
Vanderbilt University - Owen Graduate School of Management
Downloads 1,247 (35,263)
Citation 2

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Financial reporting quality, earnings quality, proprietary costs, disclosure, competition

Financial Reporting Quality and Proprietary Costs

NYU Working Paper No. 2451/27551
Number of pages: 39 Posted: 08 Oct 2008
Daniel A. Cohen
Vanderbilt University - Owen Graduate School of Management
Downloads 405 (154,428)

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11.

The 'Numbers Game' in The Pre-and Post-Sarbanes-Oxley Eras

Downloads 1,307 (33,459)
Citation 23

The 'Numbers Game' in The Pre-and Post-Sarbanes-Oxley Eras

NYU Law and Economics Research Paper No. 07-18
Number of pages: 45 Posted: 04 Jan 2007 Last Revised: 21 Aug 2008
Eli Bartov and Daniel A. Cohen
NYU Stern School of Business and Vanderbilt University - Owen Graduate School of Management
Downloads 1,307 (32,875)
Citation 23

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Earnings expectations, Analysts' forecasts, Expectations management, Earnings management, Real Earnings Management, Sarbanes Oxley

The 'Numbers Game' in the Pre- and Post-Sarbanes-Oxley Eras

Journal of Accounting, Auditing and Finance, Forthcoming
Posted: 18 Jan 2009
Eli Bartov and Daniel A. Cohen
NYU Stern School of Business and Vanderbilt University - Owen Graduate School of Management

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Earnings management, Real Earnings Management, Expectations Management, The Sarbanes Oxley Act

12.

Warranty Reserve: Contingent Liability, Information Signal, or Earnings Management Tool?

Accounting Review, 2011
Number of pages: 49 Posted: 30 Jan 2008 Last Revised: 03 Sep 2010
Daniel A. Cohen, Masako N. Darrough, Rong Huang and Tzachi Zach
Vanderbilt University - Owen Graduate School of Management, Baruch College - CUNY, Fudan University - School of Management and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Downloads 1,019 (47,927)
Citation 26

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Warranty, Contigent Liaiblity, Signaling, Earnings Management

13.

Corporate Governance and the Information Environment: Evidence from State Antitakeover Laws

Journal of Accounting & Economics (JAE), Forthcoming.
Number of pages: 51 Posted: 10 Mar 2010 Last Revised: 15 Nov 2011
Chris Armstrong, Karthik Balakrishnan and Daniel A. Cohen
Stanford Graduate School of Business, Rice University - Jesse H. Jones Graduate School of Business and Vanderbilt University - Owen Graduate School of Management
Downloads 920 (55,347)
Citation 21

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antitakeover laws, corporate governance, financial reporting quality, information asymmetry

14.

Earnings Announcement Premia and the Limits to Arbitrage

Downloads 918 (55,454)
Citation 38

Earnings Announcement Premia and the Limits to Arbitrage

Number of pages: 50 Posted: 04 Jan 2005
Daniel A. Cohen, Aiyesha Dey, Thomas Z. Lys and Shyam V. Sunder
Vanderbilt University - Owen Graduate School of Management, Harvard Business School, Northwestern University - Kellogg School of Management and University of Arizona - Department of Accounting
Downloads 756 (70,944)
Citation 11

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Earnings announcements, risk, diversification, risk-return tradeoff, limits to arbitrage

Earnings Announcement Premia and the Limits to Arbitrage

NYU Working Paper No. 2451/27555
Number of pages: 50 Posted: 08 Oct 2008
Daniel A. Cohen, Aiyesha Dey, Thomas Z. Lys and Shyam V. Sunder
Vanderbilt University - Owen Graduate School of Management, Harvard Business School, Northwestern University - Kellogg School of Management and University of Arizona - Department of Accounting
Downloads 162 (390,627)
Citation 27

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Earnings Announcement Premia and the Limits to Arbitrage

Forthcoming, Journal of Accounting & Economics (JAE)
Posted: 09 Apr 2007
Daniel A. Cohen, Aiyesha Dey, Thomas Z. Lys and Shyam V. Sunder
Vanderbilt University - Owen Graduate School of Management, Harvard Business School, Northwestern University - Kellogg School of Management and University of Arizona - Department of Accounting

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Earnings Announcements, Announcement Premium, Preannouncements

15.

A Note on Analysts' Earnings Forecast Errors Distribution

Downloads 797 (67,418)
Citation 4

A Note on Analysts' Earnings Forecast Errors Distribution

JAE Boston Conference October 2002
Number of pages: 31 Posted: 21 Nov 2003
Daniel A. Cohen and Thomas Z. Lys
Vanderbilt University - Owen Graduate School of Management and Northwestern University - Kellogg School of Management
Downloads 635 (88,963)
Citation 1

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Analysts' forecasts, analysts' bias, analysts' under/overreaction to information, analysts' loss function, discretionary accruals.

A Note on Analysts' Earnings Forecast Errors Distribution

NYU Working Paper No. 2451/27553
Number of pages: 31 Posted: 08 Oct 2008
Daniel A. Cohen and Thomas Z. Lys
Vanderbilt University - Owen Graduate School of Management and Northwestern University - Kellogg School of Management
Downloads 162 (394,948)
Citation 3

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Analysts forecasts, analysts bias, analysts under/overreaction to information, analysts loss function, discretionary accruals

A Note on Analysts' Earnings Forecast Errors Distribution

Journal of Accounting & Economics, Vol. 36, No. 1-3, pp. 147-164, December 2003
Posted: 07 Jan 2004
Daniel A. Cohen and Thomas Z. Lys
Vanderbilt University - Owen Graduate School of Management and Northwestern University - Kellogg School of Management

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16.

Mechanisms to Meet/Beat Analyst Earnings Expectations in the Pre- and Post-Sarbanes-Oxley Eras

Downloads 791 (67,854)

Mechanisms to Meet/Beat Analyst Earnings Expectations in the Pre- and Post-Sarbanes-Oxley Eras

NYU Working Paper No. 2451/27549
Number of pages: 44 Posted: 08 Oct 2008
Eli Bartov and Daniel A. Cohen
NYU Stern School of Business and Vanderbilt University - Owen Graduate School of Management
Downloads 592 (97,259)

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Mechanisms to Meet/Beat Analyst Earnings Expectations in the Pre- and Post-Sarbanes-Oxley Eras

NYU Working Paper No. 2451/27568
Number of pages: 44 Posted: 08 Oct 2008
Eli Bartov and Daniel A. Cohen
NYU Stern School of Business and Vanderbilt University - Owen Graduate School of Management
Downloads 199 (323,937)

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17.

Unemployment Risk and Debt Contract Design

Number of pages: 54 Posted: 05 Dec 2018
Chris Armstrong, Daniel A. Cohen, Nir Yehuda and Xiaolu Zhou
Stanford Graduate School of Business, Vanderbilt University - Owen Graduate School of Management, University of Delaware - Accounting & MIS and University of Texas at Dallas
Downloads 763 (71,196)

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Unemployment, Debt Contract Design

18.

Weighing the Evidence on the Relation between External Corporate Financing Activities, Accruals and Stock Returns

Downloads 712 (77,866)
Citation 3

Weighing the Evidence on the Relation between External Corporate Financing Activities, Accruals and Stock Returns

Journal of Accounting & Economics (JAE), Vol. 42, pp. 87-105, 2006
Number of pages: 30 Posted: 24 Apr 2006
Daniel A. Cohen and Thomas Z. Lys
Vanderbilt University - Owen Graduate School of Management and Northwestern University - Kellogg School of Management
Downloads 551 (106,487)

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External financing, Analysts' forecasts, Accruals, Capital Markets, Market Efficiency

Weighing the Evidence on the Relation between External Corporate Financing Activities, Accruals and Stock Returns

NYU Working Paper No. 2451/27556
Number of pages: 30 Posted: 08 Oct 2008
Daniel A. Cohen and Thomas Z. Lys
Vanderbilt University - Owen Graduate School of Management and Northwestern University - Kellogg School of Management
Downloads 161 (392,783)
Citation 3

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External financing, Analysts forecasts, Accruals, Capital Markets, Market Efficiency

19.

The Use of Advertising Activities to Meet Earnings Benchmarks: Evidence from Monthly Data

Downloads 653 (86,973)
Citation 11

The Use of Advertising Activities to Meet Earnings Benchmarks: Evidence from Monthly Data

AAA 2008 Financial Accounting and Reporting Section (FARS) Paper, NYU Working Paper No. 2451/27558
Number of pages: 41 Posted: 10 Sep 2007 Last Revised: 05 May 2009
Daniel A. Cohen, Raj Mashruwala and Tzachi Zach
Vanderbilt University - Owen Graduate School of Management, University of Calgary - Haskayne School of Business and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Downloads 653 (85,783)
Citation 11

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Real earnings management, advertising, earnings benchmarks

The Use of Advertising Activities to Meet Earnings Benchmarks: Evidence from Monthly Data

Review of Accounting Studies, Forthcoming
Posted: 07 May 2009
Daniel A. Cohen, Raj Mashruwala and Tzachi Zach
Vanderbilt University - Owen Graduate School of Management, University of Calgary - Haskayne School of Business and Ohio State University (OSU) - Department of Accounting & Management Information Systems

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20.

Substitution between Accrual- Based Earnings Management and Real Activities Manipulation – A Commentary and Guidance for Future Research

Number of pages: 18 Posted: 11 Mar 2022
Daniel A. Cohen and Thomas Z. Lys
Vanderbilt University - Owen Graduate School of Management and Northwestern University - Kellogg School of Management
Downloads 595 (98,106)

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accrual-based earnings management, real earnings manipulation, Sarbanes-Oxley Act

21.

Major Government Customers and Loan Contract Terms

HEC Paris Research Paper No. ACC-2016-1179, Singapore Management University School of Accountancy Research Paper No. 2021-122
Number of pages: 51 Posted: 16 Nov 2016 Last Revised: 07 Jan 2021
Daniel A. Cohen, Bin Li, Ningzhong Li and Yun Lou
Vanderbilt University - Owen Graduate School of Management, Vanderbilt University - Owen Graduate School of Management, University of Texas at Dallas and Singapore Management University - School of Accountancy
Downloads 534 (112,217)
Citation 20

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major government customers; major corporate customers; loan contract terms.

22.

Why Do Firms Hold Less Cash? A Customer Base Explanation

Number of pages: 46 Posted: 24 May 2014 Last Revised: 08 Dec 2016
Daniel A. Cohen and Bin Li
Vanderbilt University - Owen Graduate School of Management and Vanderbilt University - Owen Graduate School of Management
Downloads 533 (112,487)
Citation 6

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Cash holdings; customer base composition; government sales; marginal value of cash; segment disclosures

23.

Venture Capital Financing and the Informativeness of Earnings

Downloads 438 (142,518)
Citation 1

Venture Capital Financing and the Informativeness of Earnings

Number of pages: 42 Posted: 11 Jan 2007
Daniel A. Cohen and Nisan Langberg
Vanderbilt University - Owen Graduate School of Management and Tel Aviv University - Coller School of Management
Downloads 438 (140,933)
Citation 1

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Venture capital, earnings informativeness, ownership structure, investment horizon

Venture Capital Financing and the Informativeness of Earnings

Asia Pacific Journal of Accounting and Economics, Vol. 16, No. 2, pp. 171-190, August 2009
Posted: 08 Oct 2008 Last Revised: 10 Oct 2009
Daniel A. Cohen and Nisan Langberg
Vanderbilt University - Owen Graduate School of Management and Tel Aviv University - Coller School of Management

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Venture capital, earnings informativeness, ownership structure, investment horizon

24.

Do 'Firms Lean Against the Wind'? Earnings Management and Stock Market Returns

Number of pages: 37 Posted: 18 Jan 2012
Paul Zarowin and Daniel A. Cohen
New York University (NYU) - Department of Accounting and Vanderbilt University - Owen Graduate School of Management
Downloads 405 (156,014)
Citation 1

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earnings management, lean against the wind

25.

Another Look at Gaap Versus the Street: An Empirical Assessment of Measurement Error Bias

Downloads 377 (168,950)
Citation 12

Another Look at Gaap Versus the Street: An Empirical Assessment of Measurement Error Bias

Number of pages: 47 Posted: 11 Dec 2006
Daniel A. Cohen, Rebecca N. Hann and Maria Ogneva
Vanderbilt University - Owen Graduate School of Management, University of Maryland - Robert H. Smith School of Business and University of Southern California - Marshall School of Business
Downloads 275 (235,522)
Citation 1

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capital markets, analyst forecasts, earnings response coefficients, GAAP earnings, Street earnings, measurement error

Another Look at Gaap Versus the Street: An Empirical Assessment of Measurement Error Bias

NYU Working Paper No. 2451/27559
Number of pages: 47 Posted: 08 Oct 2008
Daniel A. Cohen, Rebecca N. Hann and Maria Ogneva
Vanderbilt University - Owen Graduate School of Management, University of Maryland - Robert H. Smith School of Business and University of Southern California - Marshall School of Business
Downloads 102 (567,173)
Citation 11

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capital markets, analyst forecasts, earnings response coefficients, GAAP earnings, Street earnings, measurement error

Another Look at Gaap Versus the Street: An Empirical Assessment of Measurement Error Bias

Review of Accounting Studies, Forthcoming
Posted: 24 Jan 2007
Daniel A. Cohen, Rebecca N. Hann and Maria Ogneva
Vanderbilt University - Owen Graduate School of Management, University of Maryland - Robert H. Smith School of Business and University of Southern California - Marshall School of Business

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capital markets, analyst forecasts, earnings response coefficients, GAAP earnings, Street earnings, measurement error

26.

Unintended Consequences from Downward Audit Adjustments: Evidence from China

Number of pages: 59 Posted: 28 Jan 2022 Last Revised: 01 Feb 2022
Daniel A. Cohen, Zhonglan Dai, XIAOMEI HAN, Liansheng Wu and Kaitang Zhou
Vanderbilt University - Owen Graduate School of Management, University of Texas at Dallas - School of Management, affiliation not provided to SSRN, Peking University - Guanghua School of Management and School of Economics and Management, Wuhan University
Downloads 173 (369,094)

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Audit adjustments, auditing, earnings management, real earnings management

27.

Uncertainty of Firm Operating Environment and the Usefulness of Management Forward-Looking Information

Rotman School of Management Working Paper No. 4147973
Number of pages: 50 Posted: 07 Jul 2022
Daniel A. Cohen, Yiwen Li and Ron Shalev
Vanderbilt University - Owen Graduate School of Management, Villanova University and University of Toronto - Rotman School of Management
Downloads 141 (438,310)

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28.

Late Trade Credit Payments to Meet Cash Flow Forecasts

Number of pages: 46 Posted: 04 Dec 2024 Last Revised: 19 Dec 2024
Daniel A. Cohen, Chuchu Liang, Ben Lourie and Alex Nekrasov
Vanderbilt University - Owen Graduate School of Management, University of California, Irvine - Paul Merage School of Business, University of California, Irvine and University of Illinois Chicago
Downloads 98 (577,920)

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real activity management, late trade credit payments, cash flow forecasts, meeting or beating expectations

29.

Do SPAC Combinations Affect Their Peers' Financial Reporting Choices?

Number of pages: 50 Posted: 07 Nov 2024
Daniel A. Cohen, Kelly Ha, Sunay Mutlu and John Schomburger
Vanderbilt University - Owen Graduate School of Management, Kennesaw State University, Kennesaw State University - Michael J. Coles College of Business and Texas A&M University (TAMU), Central Texas
Downloads 91 (605,874)

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SPAC, mergers, earnings management, contagion

30.

Customer-Base Concentration, Investment, and Profitability: The U.S. Government as a Major Customer

The Accounting Review, Forthcoming
Posted: 10 Nov 2016 Last Revised: 06 Aug 2019
Daniel A. Cohen and Bin Li
Vanderbilt University - Owen Graduate School of Management and Vanderbilt University - Owen Graduate School of Management

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customer concentration; major government customers; major corporate customers; customer-specific investment; firm profitability