Daniel A. Cohen

University of Texas at Dallas - Naveen Jindal School of Management

P.O. Box 830688

Richardson, TX 75083-0688

United States

  • University of Texas at Dallas - Naveen Jindal School of Management

    • Email
    • Tel: 972-883-4772
    • Fax: 972-883-6811
SCHOLARLY PAPERS

24

DOWNLOADS
Rank 388

SSRN RANKINGS

Top 388

in Total Papers Downloads

42,034

CITATIONS
Rank 1,005

SSRN RANKINGS

Top 1,005

in Total Papers Citations

539

Scholarly Papers (24)

Actions:
Email selected abstracts
1.

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

Downloads 6,771 ( 787)
Citation 148

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
University of Texas at Dallas - Naveen Jindal School of Management, Harvard Business School and Northwestern University - Kellogg School of Management
Downloads 6,276 (905)
Citation 148

Abstract:

Loading...

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
University of Texas at Dallas - Naveen Jindal School of Management, Harvard Business School and Northwestern University - Kellogg School of Management
Downloads 495 (51,172)
Citation 148

Abstract:

Loading...

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
University of Texas at Dallas - Naveen Jindal School of Management, Harvard Business School and Northwestern University - Kellogg School of Management

Abstract:

Loading...

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 5,150 ( 1,276)
Citation 45

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
University of Texas at Dallas - Naveen Jindal School of Management, Harvard Business School and Northwestern University - Kellogg School of Management
Downloads 4,741 (1,451)
Citation 45

Abstract:

Loading...

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
University of Texas at Dallas - Naveen Jindal School of Management, Harvard Business School and Northwestern University - Kellogg School of Management
Downloads 409 (64,802)
Citation 44

Abstract:

Loading...

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 University - Graduate School of Business, University of Texas at Dallas - Naveen Jindal School of Management, Northwestern University - Kellogg School of Management and Northwestern University - Department of Accounting Information & Management
Downloads 4,347 (1,713)
Citation 90

Abstract:

Loading...

Financial Reporting, Information Environment, Disclosure, Analyst Forecasts

4.

Quality of Financial Reporting Choice: Determinants and Economic Consequences

Downloads 4,114 ( 1,891)
Citation 23

Quality of Financial Reporting Choice: Determinants and Economic Consequences

Number of pages: 56 Posted: 11 Aug 2003
Daniel A. Cohen
University of Texas at Dallas - Naveen Jindal School of Management
Downloads 3,690 (2,254)
Citation 23

Abstract:

Loading...

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
University of Texas at Dallas - Naveen Jindal School of Management
Downloads 424 (62,066)
Citation 23

Abstract:

Loading...

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 3,712 ( 2,266)
Citation 53

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
University of Texas at Dallas - Naveen Jindal School of Management and New York University (NYU) - Department of Accounting
Downloads 2,641 (4,008)
Citation 53

Abstract:

Loading...

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
University of Texas at Dallas - Naveen Jindal School of Management and New York University (NYU) - Department of Accounting
Downloads 688 (33,180)
Citation 53

Abstract:

Loading...

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
University of Texas at Dallas - Naveen Jindal School of Management and New York University (NYU) - Department of Accounting
Downloads 383 (70,092)
Citation 53

Abstract:

Loading...

6.

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

Downloads 3,371 ( 2,687)
Citation 23

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
University of Texas at Dallas - Naveen Jindal School of Management, Harvard Business School and Northwestern University - Kellogg School of Management
Downloads 3,020 (3,191)
Citation 23

Abstract:

Loading...

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
University of Texas at Dallas - Naveen Jindal School of Management, Harvard Business School and Northwestern University - Kellogg School of Management
Downloads 351 (77,681)
Citation 23

Abstract:

Loading...

7.

Measuring Real Activity Management

Number of pages: 54 Posted: 24 Mar 2011 Last Revised: 06 Aug 2016
Daniel A. Cohen, Shail Pandit, Charles E. Wasley and Tzachi Zach
University of Texas at Dallas - Naveen Jindal School of Management, University of Illinois at Chicago, Simon School, University of Rochester and Ohio State University (OSU) - Fisher College of Business
Downloads 2,215 (5,503)
Citation 3

Abstract:

Loading...

Real activity management, real earnings management, earnings management, real activity models, test specification, 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 1,769 ( 8,101)
Citation 30

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
University of Texas at Dallas - Naveen Jindal School of Management
Downloads 1,547 (9,861)
Citation 30

Abstract:

Loading...

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
University of Texas at Dallas - Naveen Jindal School of Management
Downloads 222 (127,365)
Citation 18

Abstract:

Loading...

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
University of Texas at Dallas - Naveen Jindal School of Management

Abstract:

Loading...

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

9.

Financial Reporting Quality and Proprietary Costs

Downloads 1,450 ( 11,142)

Financial Reporting Quality and Proprietary Costs

Number of pages: 39 Posted: 18 Sep 2004
Daniel A. Cohen
University of Texas at Dallas - Naveen Jindal School of Management
Downloads 1,164 (15,484)

Abstract:

Loading...

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
University of Texas at Dallas - Naveen Jindal School of Management
Downloads 286 (97,956)

Abstract:

Loading...

10.

Competition and Financial Accounting Misreporting

Downloads 1,290 ( 13,445)
Citation 2

Competition and Financial Accounting Misreporting

Number of pages: 52 Posted: 15 Sep 2011 Last Revised: 02 Oct 2013
Karthik Balakrishnan and Daniel A. Cohen
London Business School and University of Texas at Dallas - Naveen Jindal School of Management
Downloads 1,074 (17,475)
Citation 2

Abstract:

Loading...

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
London Business School and University of Texas at Dallas - Naveen Jindal School of Management
Downloads 216 (130,844)
Citation 2

Abstract:

Loading...

Product market competition, Fraud, Earnings restatements, Tarriffs

11.

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

Downloads 1,182 ( 15,394)

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 University of Texas at Dallas - Naveen Jindal School of Management
Downloads 1,182 (15,086)
Citation 18

Abstract:

Loading...

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 University of Texas at Dallas - Naveen Jindal School of Management

Abstract:

Loading...

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
University of Texas at Dallas - Naveen Jindal School of Management, City University of New York - Baruch College - Stan Ross Department of Accountancy, City University of New York (CUNY) - Stan Ross Department of Accountancy and Ohio State University (OSU) - Fisher College of Business
Downloads 877 (24,007)
Citation 5

Abstract:

Loading...

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
University of Pennsylvania - Accounting Department, London Business School and University of Texas at Dallas - Naveen Jindal School of Management
Downloads 767 (29,020)
Citation 17

Abstract:

Loading...

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

14.

Earnings Announcement Premia and the Limits to Arbitrage

Downloads 726 ( 31,314)
Citation 27

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
University of Texas at Dallas - Naveen Jindal School of Management, Harvard Business School, Northwestern University - Kellogg School of Management and University of Arizona - Department of Accounting
Downloads 614 (38,603)
Citation 27

Abstract:

Loading...

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
University of Texas at Dallas - Naveen Jindal School of Management, Harvard Business School, Northwestern University - Kellogg School of Management and University of Arizona - Department of Accounting
Downloads 112 (229,597)
Citation 27

Abstract:

Loading...

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
University of Texas at Dallas - Naveen Jindal School of Management, Harvard Business School, Northwestern University - Kellogg School of Management and University of Arizona - Department of Accounting

Abstract:

Loading...

Earnings Announcements, Announcement Premium, Preannouncements

15.

A Note on Analysts' Earnings Forecast Errors Distribution

Downloads 677 ( 34,480)
Citation 10

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
University of Texas at Dallas - Naveen Jindal School of Management and Northwestern University - Kellogg School of Management
Downloads 586 (41,115)
Citation 10

Abstract:

Loading...

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
University of Texas at Dallas - Naveen Jindal School of Management and Northwestern University - Kellogg School of Management
Downloads 91 (265,125)
Citation 10

Abstract:

Loading...

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
University of Texas at Dallas - Naveen Jindal School of Management and Northwestern University - Kellogg School of Management

Abstract:

Loading...

16.

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

Downloads 657 ( 35,889)
Citation 12

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 University of Texas at Dallas - Naveen Jindal School of Management
Downloads 510 (49,248)
Citation 12

Abstract:

Loading...

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 University of Texas at Dallas - Naveen Jindal School of Management
Downloads 147 (185,438)
Citation 12

Abstract:

Loading...

17.

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

Downloads 633 ( 37,667)
Citation 6

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
University of Texas at Dallas - Naveen Jindal School of Management and Northwestern University - Kellogg School of Management
Downloads 507 (49,620)
Citation 6

Abstract:

Loading...

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
University of Texas at Dallas - Naveen Jindal School of Management and Northwestern University - Kellogg School of Management
Downloads 126 (210,105)
Citation 6

Abstract:

Loading...

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

18.

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

Downloads 512 ( 49,597)
Citation 10

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
University of Texas at Dallas - Naveen Jindal School of Management, University of Calgary - Haskayne School of Business and Ohio State University (OSU) - Fisher College of Business
Downloads 512 (49,001)
Citation 10

Abstract:

Loading...

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
University of Texas at Dallas - Naveen Jindal School of Management, University of Calgary - Haskayne School of Business and Ohio State University (OSU) - Fisher College of Business

Abstract:

Loading...

19.

Venture Capital Financing and the Informativeness of Earnings

Downloads 382 ( 70,966)
Citation 3

Venture Capital Financing and the Informativeness of Earnings

Number of pages: 42 Posted: 11 Jan 2007
Daniel A. Cohen and Nisan Langberg
University of Texas at Dallas - Naveen Jindal School of Management and University of Houston - C.T. Bauer College of Business
Downloads 382 (70,333)
Citation 3

Abstract:

Loading...

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
University of Texas at Dallas - Naveen Jindal School of Management and University of Houston - C.T. Bauer College of Business

Abstract:

Loading...

Venture capital, earnings informativeness, ownership structure, investment horizon

20.

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
University of Texas at Dallas - Naveen Jindal School of Management and University of Oklahoma - Michael F. Price College of Business
Downloads 341 (80,977)

Abstract:

Loading...

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

21.

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 University of Texas at Dallas - Naveen Jindal School of Management
Downloads 332 (83,500)

Abstract:

Loading...

earnings management, lean against the wind

22.

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

Downloads 309 ( 90,457)
Citation 13

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
University of Texas at Dallas - Naveen Jindal School of Management, University of Maryland - Robert H. Smith School of Business and University of Southern California - Marshall School of Business
Downloads 237 (119,270)
Citation 13

Abstract:

Loading...

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
University of Texas at Dallas - Naveen Jindal School of Management, University of Maryland - Robert H. Smith School of Business and University of Southern California - Marshall School of Business
Downloads 72 (305,850)
Citation 13

Abstract:

Loading...

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
University of Texas at Dallas - Naveen Jindal School of Management, University of Maryland - Robert H. Smith School of Business and University of Southern California - Marshall School of Business

Abstract:

Loading...

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

23.

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

Number of pages: 48 Posted: 10 Nov 2016 Last Revised: 08 Dec 2016
Daniel A. Cohen and Bin Li
University of Texas at Dallas - Naveen Jindal School of Management and University of Oklahoma - Michael F. Price College of Business
Downloads 296 (94,857)

Abstract:

Loading...

Customer base concentration, government procurement, DuPont analysis, operational uncertainty, information environment

24.

Major Government Customers and Loan Contract Terms

HEC Paris Research Paper No. ACC-2016-1179
Number of pages: 51 Posted: 16 Nov 2016 Last Revised: 03 Aug 2017
Daniel A. Cohen, Bin Li, Ningzhong Li and Yun Lou
University of Texas at Dallas - Naveen Jindal School of Management, University of Oklahoma - Michael F. Price College of Business, University of Texas at Dallas and Singapore Management University
Downloads 154 (178,000)

Abstract:

Loading...

Government Customers, Loan Contract Terms