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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Top 2,168

in Total Papers Downloads

29,648

TOTAL CITATIONS
Rank 1,063

SSRN RANKINGS

Top 1,063

in Total Papers Citations

420

Scholarly Papers (20)

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1.

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

Downloads 8,236 ( 1,656)
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 7,537 (1,893)
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 699 (77,081)
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 5,782 ( 3,016)
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 5,314 (3,470)
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 468 (127,550)

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3.

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

Downloads 3,766 ( 6,259)
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 3,270 (7,727)
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 (118,933)

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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 1,615 (23,963)
Citation 6

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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 1,584 (24,688)
Citation 8

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Executive materialism, corporate social responsibility, accounting profitability

6.

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

Downloads 1,326 (32,178)
Citation 3

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 1,326 (31,600)
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

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 1,284 (33,736)
Citation 15

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

8.

Income Smoothing and Sophisticated Investor Preferences

Number of pages: 39 Posted: 02 Aug 2004
Aiyesha Dey
Harvard Business School
Downloads 1,275 (34,081)
Citation 5

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9.

Proxy Advisory Firms and Corporate Shareholder Engagement

Review of Financial Studies, forthcoming, European Corporate Governance Institute – Finance Working Paper No. 819/2022, Harvard Business School Accounting & Management Unit Research Paper Series No. 21-137
Number of pages: 80 Posted: 02 Jul 2021 Last Revised: 02 Jun 2024
Aiyesha Dey, Austin Starkweather and Joshua T. White
Harvard Business School, University of Tennessee, Knoxville - Haslam College of Business and Vanderbilt University - Finance
Downloads 998 (48,488)
Citation 11

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Proxy advisors, ISS, shareholder engagement, executive compensation, Say-On-Pay. JEL Classification Number: D72, D82, G34, G38, M12

10.

Earnings Announcement Premia and the Limits to Arbitrage

Downloads 917 (54,471)
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 755 (69,726)
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 (382,320)
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

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 805 (65,090)
Citation 28

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Corporate Culture, Banks, Risk Management,Tail Risk

12.

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 507 (117,268)

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

13.

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 351 (179,374)
Citation 2

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

14.

Executives’ Legal Records and Insider Trading Activities

Downloads 311 (204,337)
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 177 (353,555)
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 134 (447,787)
Citation 2

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Legal infractions, insider trading; capital market information

15.

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 266 (240,401)

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dual class; capital structure; relationship lending; debt covenants

16.

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 193 (327,476)
Citation 1

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

17.

'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 192 (329,028)
Citation 1

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tone at the top; corporate conduct; ethics

18.

Pay Versus Performance and Investor Voting Decisions

Number of pages: 64 Posted: 18 Dec 2024
Aiyesha Dey, Berk A. Sensoy, Austin Starkweather and Joshua T. White
Harvard Business School, Vanderbilt University - Finance, University of Tennessee, Knoxville - Haslam College of Business and Vanderbilt University - Finance
Downloads 139 (433,781)

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SEC disclosures, pay-for-performance, regulation

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 101 (552,807)

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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