Aiyesha Dey

Harvard Business School

Soldiers Field Road

Morgan 270C

Boston, MA 02163

United States

  • Harvard Business School

SCHOLARLY PAPERS

20

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28,407

SSRN CITATIONS
Rank 1,071

SSRN RANKINGS

Top 1,071

in Total Papers Citations

784

CROSSREF CITATIONS

588

Scholarly Papers (20)

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1.

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

Downloads 7,667 ( 1,523)
Citation 466

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 7,012 (1,765)
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 655 (69,257)
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 5,659 ( 2,545)
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
Vanderbilt University - Owen Graduate School of Management, Harvard Business School and Northwestern University - Kellogg School of Management
Downloads 5,207 (2,905)
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 452 (109,681)

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3.

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

Downloads 3,665 ( 5,368)
Citation 28

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 3,181 (6,654)
Citation 39

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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 484 (101,107)

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4.

Executives’ 'Off-the-Job' Behavior, Corporate Culture, and Financial Reporting Risk

Chicago Booth Research Paper No. 12-24, Fama-Miller Working Paper
Number of pages: 61 Posted: 30 Jun 2012 Last Revised: 03 Mar 2014
Robert H. Davidson, Aiyesha Dey and Abbie J. Smith
Virginia Tech - Department of Accounting and Information Systems, Harvard Business School and University of Chicago - Booth School of Business
Downloads 1,573 (20,432)
Citation 5

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Executive frugality, legal infractions, financial reporting risk, corporate culture.

5.

CEO Materialism and Corporate Social Responsibility

Chicago Booth Research Paper No. 16-11, Fama-Miller Working Paper Forthcoming
Number of pages: 71 Posted: 14 Jun 2016
Robert H. Davidson, Aiyesha Dey and Abbie J. Smith
Virginia Tech - Department of Accounting and Information Systems, Harvard Business School and University of Chicago - Booth School of Business
Downloads 1,404 (24,283)
Citation 8

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Executive materialism, corporate social responsibility, accounting profitability

6.

Income Smoothing and Sophisticated Investor Preferences

Number of pages: 39 Posted: 02 Aug 2004
Aiyesha Dey
Harvard Business School
Downloads 1,250 (28,828)
Citation 5

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7.

CEO and Board Chair Roles: To Split or Not to Split

Chicago Booth Research Paper No. 09-23
Number of pages: 53 Posted: 01 Jun 2009 Last Revised: 29 Jan 2010
Aiyesha Dey, Ellen Engel and Xiaohui Liu
Harvard Business School, University of Illinois at Chicago - College of Business Administration and University of Texas at Dallas - Department of Accounting & Information Management
Downloads 1,224 (29,721)
Citation 12

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CEO duality; corporate governance; board chair; firm performance, investments

8.

Do Diverse Directors Influence DEI Outcomes?

Number of pages: 65 Posted: 15 Oct 2022
Wei Cai, Aiyesha Dey, Jillian Grennan, Joseph Pacelli and Lin Qiu
Columbia Business School, Harvard Business School, University of California, Berkeley, Haas School of Business, Institue for Business and Social Impact, Harvard University - Business School (HBS) and Purdue University - Krannert School of Management
Downloads 1,075 (35,797)

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Corporate Governance, Board of Directors, Board Diversity, Gender, Corporate Culture, Ethnicity, Diversity, Equity, Inclusion, and Belonging, Institutional investors, Shareholder activism

9.

Cash-for-Information Whistleblower Programs: Effects on Whistleblowing and Consequences for Whistleblowers

Downloads 902 (45,803)

Cash-for-Information Whistleblower Programs: Effects on Whistleblowing and Consequences for Whistleblowers

Number of pages: 64 Posted: 04 May 2021
Aiyesha Dey, Jonas Heese and Gerardo Perez Cavazos
Harvard Business School, Harvard University - Business School (HBS) and University of California, San Diego (UCSD)
Downloads 902 (45,139)
Citation 3

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Whistleblowers, cash-for-information whistleblower programs, False Claims Act, corporate misconduct, consequences for whistleblowers

Cash-for-Information Whistleblower Programs: Effects on Whistleblowing and Consequences for Whistleblowers

Journal of Accounting Research, Volume 59, Issue 5
Posted: 15 Dec 2021
Aiyesha Dey, Jonas Heese and Gerardo Perez Cavazos
Harvard Business School, Harvard University - Business School (HBS) and University of California, San Diego (UCSD)

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whistleblowers; cash-for-information whistleblower programs; False Claims Act; corporate misconduct; consequences for whistleblowers

10.

Earnings Announcement Premia and the Limits to Arbitrage

Downloads 841 (50,430)
Citation 52

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 697 (63,922)
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 144 (344,177)
Citation 24

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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

11.

Bank CEO Materialism: Risk Controls, Culture and Tail Risk

Forthcoming, Journal of Accounting and Economics
Number of pages: 64 Posted: 17 May 2016 Last Revised: 05 Dec 2017
Robert M. Bushman, Robert H. Davidson, Aiyesha Dey and Abbie J. Smith
University of North Carolina Kenan-Flagler Business School, Virginia Tech - Department of Accounting and Information Systems, Harvard Business School and University of Chicago - Booth School of Business
Downloads 751 (58,750)
Citation 20

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Corporate Culture, Banks, Risk Management,Tail Risk

12.

Proxy Advisory Firms and Corporate Shareholder Engagement

Harvard Business School Accounting & Management Unit Research Paper Series No. 21-137, European Corporate Governance Institute – Finance Working Paper No. 819/2022
Number of pages: 80 Posted: 02 Jul 2021 Last Revised: 25 Jan 2023
Aiyesha Dey, Austin Starkweather and Joshua T. White
Harvard Business School, University of South Carolina and Vanderbilt University - Finance
Downloads 732 (60,774)
Citation 3

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Proxy advisors, ISS, shareholder engagement, executive compensation, Say-On-Pay

13.

Labor Mobility and Antitakeover Provisions

Journal of Accounting & Economics (JAE), Forthcoming, Harvard Business School Accounting & Management Unit Paper No. 19-102, Vanderbilt Owen Graduate School of Management Research Paper No. 3161661, Finance Down Under 2019 Building on the Best from the Cellars of Finance
Number of pages: 53 Posted: 24 Apr 2018 Last Revised: 26 Jan 2021
Aiyesha Dey and Joshua T. White
Harvard Business School and Vanderbilt University - Finance
Downloads 461 (108,311)

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Corporate governance, antitakeover provisions, labor mobility, implicit contracting, employee bonding, stakeholders

14.

Disproportional Control Rights and the Bonding Role of Debt

Number of pages: 52 Posted: 04 Dec 2009
Aiyesha Dey, Xue Wang and Valeri V. Nikolaev
Harvard Business School, Ohio State University - Fisher College of Business and University of Chicago Booth School of Business
Downloads 332 (156,757)
Citation 2

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corporate governance, dual-class ownership, disproportional control, debt financing, capital structure, Tobin’s q

15.

Executives’ Legal Records and Insider Trading Activities

Downloads 276 (190,200)
Citation 4

Executives’ Legal Records and Insider Trading Activities

Chicago Booth Research Paper No. 16-12, Fama-Miller Working Paper
Number of pages: 45 Posted: 13 Jun 2016
Robert H. Davidson, Aiyesha Dey and Abbie J. Smith
Virginia Tech - Department of Accounting and Information Systems, Harvard Business School and University of Chicago - Booth School of Business
Downloads 163 (310,112)
Citation 2

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Legal infractions; insider trading; capital market information

Executives’ Legal Records and Insider Trading Activities

Fourth Annual Conference on Financial Market Regulation
Number of pages: 40 Posted: 27 Feb 2017
Robert H. Davidson, Aiyesha Dey and Abbie J. Smith
Virginia Tech - Department of Accounting and Information Systems, Harvard Business School and University of Chicago - Booth School of Business
Downloads 113 (414,540)
Citation 2

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Legal infractions, insider trading; capital market information

16.

Disproportional Control Rights and the Governance Role of Debt

Management Science, Forthcoming
Number of pages: 58 Posted: 29 Apr 2015
Aiyesha Dey, Valeri V. Nikolaev and Xue Wang
Harvard Business School, University of Chicago Booth School of Business and Ohio State University - Fisher College of Business
Downloads 228 (229,616)

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dual class; capital structure; relationship lending; debt covenants

17.

Disproportional Control and Insider Entrenchment: Evidence from Capital Structure Choices and Institutional Investment

Number of pages: 55 Posted: 02 Sep 2009
Aiyesha Dey, Valeri V. Nikolaev and Xue Wang
Harvard Business School, University of Chicago Booth School of Business and Ohio State University - Fisher College of Business
Downloads 169 (300,672)
Citation 1

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dual-class, voting control, board control, capital structure, institutional investment

18.

'Tone at the Top' and the Communication of Corporate Values: Lost in Translation?

Seattle University Law Review, Vol. 43, No. 2, 2020
Number of pages: 27 Posted: 12 May 2020
Alfredo Contreras, Aiyesha Dey and Claire A. Hill
Independent, Harvard Business School and University of Minnesota Law School
Downloads 112 (415,134)
Citation 1

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tone at the top; corporate conduct; ethics

19.

Executives' "Off-the-Job" Behavior, Corporate Culture, and Financial Reporting Risk

NBER Working Paper No. w18001
Number of pages: 72 Posted: 21 Apr 2012 Last Revised: 10 Mar 2023
Robert H. Davidson, Aiyesha Dey and Abbie Jean Smith
Virginia Tech - Department of Accounting and Information Systems, Harvard Business School and Independent
Downloads 86 (495,378)

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20.

Executives’ Legal Records and the Deterrent Effect of Corporate Governance

Contemporary Accounting Research, Forthcoming
Posted: 18 Sep 2019
Robert H. Davidson, Aiyesha Dey and Abbie Jean Smith
Virginia Tech - Department of Accounting and Information Systems, Harvard Business School and Independent

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Legal infractions, insider trading, corporate governance, blackout policy