Daniel A. Cohen

Texas A&M University College Station

Department of Accounting

College Station, TX 77843

United States

SCHOLARLY PAPERS

25

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SSRN CITATIONS
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Top 506

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1,011

CROSSREF CITATIONS

895

Scholarly Papers (25)

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1.

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

Downloads 7,274 ( 1,029)
Citation 355

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
Texas A&M University College Station, Harvard Business School and Northwestern University - Kellogg School of Management
Downloads 6,720 (1,185)
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
Texas A&M University College Station, Harvard Business School and Northwestern University - Kellogg School of Management
Downloads 554 (59,837)
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
Texas A&M University College Station, 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 5,453 ( 1,701)
Citation 41

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
Texas A&M University College Station, Harvard Business School and Northwestern University - Kellogg School of Management
Downloads 5,030 (1,931)
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
Texas A&M University College Station, Harvard Business School and Northwestern University - Kellogg School of Management
Downloads 423 (83,363)

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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 University - Graduate School of Business, Texas A&M University College Station, Northwestern University - Kellogg School of Management and Northwestern University - Department of Accounting Information & Management
Downloads 4,694 (2,228)
Citation 268

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Financial Reporting, Information Environment, Disclosure, Analyst Forecasts

4.

Quality of Financial Reporting Choice: Determinants and Economic Consequences

Downloads 4,636 ( 2,284)
Citation 33

Quality of Financial Reporting Choice: Determinants and Economic Consequences

Number of pages: 56 Posted: 11 Aug 2003
Daniel A. Cohen
Texas A&M University College Station
Downloads 4,012 (2,860)
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
Texas A&M University College Station
Downloads 624 (51,377)

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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 4,077 ( 2,831)
Citation 113

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
Texas A&M University College Station and New York University (NYU) - Department of Accounting
Downloads 2,860 (5,121)
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
Texas A&M University College Station and New York University (NYU) - Department of Accounting
Downloads 709 (43,341)
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
Texas A&M University College Station and New York University (NYU) - Department of Accounting
Downloads 508 (66,625)
Citation 9

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6.

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

Downloads 3,520 ( 3,604)
Citation 27

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
Texas A&M University College Station, Harvard Business School and Northwestern University - Kellogg School of Management
Downloads 3,096 (4,470)
Citation 36

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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
Texas A&M University College Station, Harvard Business School and Northwestern University - Kellogg School of Management
Downloads 424 (83,115)

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7.

Measuring Real Activity Management

Downloads 2,538 ( 6,362)
Citation 14

Measuring Real Activity Management

Number of pages: 45 Posted: 24 Mar 2011 Last Revised: 29 Sep 2020
Daniel A. Cohen, Shail Pandit, Charles E. Wasley and Tzachi Zach
Texas A&M University College Station, University of Illinois at Chicago, Simon School, University of Rochester and Ohio State University (OSU) - Fisher College of Business
Downloads 2,538 (6,244)
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, Charles E. Wasley and Tzachi Zach
Texas A&M University College Station, University of Illinois at Chicago, Simon School, University of Rochester and Ohio State University (OSU) - Fisher College of Business

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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 1,812 ( 10,976)
Citation 26

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
Texas A&M University College Station
Downloads 1,585 (13,325)
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
Texas A&M University College Station
Downloads 227 (163,216)
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
Texas A&M University College Station

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

9.

Competition and Financial Accounting Misreporting

Downloads 1,550 ( 14,066)
Citation 18

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 Texas A&M University College Station
Downloads 1,255 (19,155)
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 Texas A&M University College Station
Downloads 295 (125,059)
Citation 11

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Product market competition, Fraud, Earnings restatements, Tarriffs

10.

Financial Reporting Quality and Proprietary Costs

Downloads 1,513 ( 14,605)

Financial Reporting Quality and Proprietary Costs

Number of pages: 39 Posted: 18 Sep 2004
Daniel A. Cohen
Texas A&M University College Station
Downloads 1,186 (20,888)
Citation 1

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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
Texas A&M University College Station
Downloads 327 (111,979)

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11.

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

Downloads 1,222 ( 20,304)

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 Texas A&M University College Station
Downloads 1,222 (19,954)
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 Texas A&M University College Station

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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
Texas A&M University College Station, Baruch College - CUNY, Department of Accounting, School of Management, Fudan University and Ohio State University (OSU) - Fisher College of Business
Downloads 916 (30,959)
Citation 17

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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
University of Pennsylvania - Accounting Department, Rice University - Jesse H. Jones Graduate School of Business and Texas A&M University College Station
Downloads 822 (35,895)
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 781 ( 38,524)
Citation 35

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
Texas A&M University College Station, Harvard Business School, Northwestern University - Kellogg School of Management and University of Arizona - Department of Accounting
Downloads 654 (48,306)
Citation 8

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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
Texas A&M University College Station, Harvard Business School, Northwestern University - Kellogg School of Management and University of Arizona - Department of Accounting
Downloads 127 (270,304)
Citation 8

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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
Texas A&M University College Station, 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.

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

Downloads 713 ( 43,610)
Citation 2

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 Texas A&M University College Station
Downloads 540 (61,788)

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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 Texas A&M University College Station
Downloads 173 (209,711)

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16.

A Note on Analysts' Earnings Forecast Errors Distribution

Downloads 697 ( 44,978)
Citation 16

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
Texas A&M University College Station and Northwestern University - Kellogg School of Management
Downloads 595 (54,663)
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
Texas A&M University College Station and Northwestern University - Kellogg School of Management
Downloads 102 (316,362)
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
Texas A&M University College Station and Northwestern University - Kellogg School of Management

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17.

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

Downloads 654 ( 48,942)
Citation 8

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
Texas A&M University College Station and Northwestern University - Kellogg School of Management
Downloads 519 (64,883)

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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
Texas A&M University College Station and Northwestern University - Kellogg School of Management
Downloads 135 (258,119)
Citation 1

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

18.

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

Downloads 541 ( 62,336)
Citation 14

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
Texas A&M University College Station, University of Calgary - Haskayne School of Business and Ohio State University (OSU) - Fisher College of Business
Downloads 541 (61,645)
Citation 14

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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
Texas A&M University College Station, University of Calgary - Haskayne School of Business and Ohio State University (OSU) - Fisher College of Business

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19.

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
Texas A&M University College Station and University of Houston - Department of Accountancy & Taxation
Downloads 428 (83,145)
Citation 5

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

20.

Venture Capital Financing and the Informativeness of Earnings

Downloads 397 ( 90,483)
Citation 1

Venture Capital Financing and the Informativeness of Earnings

Number of pages: 42 Posted: 11 Jan 2007
Daniel A. Cohen and Nisan Langberg
Texas A&M University College Station and University of Houston - C.T. Bauer College of Business
Downloads 397 (89,714)
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
Texas A&M University College Station and University of Houston - C.T. Bauer College of Business

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Venture capital, earnings informativeness, ownership structure, investment horizon

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 Texas A&M University College Station
Downloads 363 (100,256)
Citation 1

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earnings management, lean against the wind

22.

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
Texas A&M University College Station, University of Houston - Department of Accountancy & Taxation, University of Texas at Dallas and Singapore Management University - School of Accountancy
Downloads 321 (114,982)
Citation 3

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

23.

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

Downloads 320 (115,383)
Citation 23

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
Texas A&M University College Station, University of Maryland - Robert H. Smith School of Business and University of Southern California - Marshall School of Business
Downloads 244 (152,129)
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
Texas A&M University College Station, University of Maryland - Robert H. Smith School of Business and University of Southern California - Marshall School of Business
Downloads 76 (380,596)
Citation 6

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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
Texas A&M University College Station, 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

24.

Unemployment Risk and Debt Contract Design

Number of pages: 54 Posted: 05 Dec 2018
Chris Armstrong, Daniel A. Cohen, Nir Yehuda and Xiaolu Zhou
University of Pennsylvania - Accounting Department, Texas A&M University College Station, University of Delaware - Accounting & MIS and University of Texas at Dallas
Downloads 215 (172,266)

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Unemployment, Debt Contract Design

25.

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
Texas A&M University College Station and University of Houston - Department of Accountancy & Taxation

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