Author Page for Thomas Z. Lys

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

Downloads 6,189 (854)

Citation 147

Abstract:

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 486 (49,934)

Citation 147

Abstract:

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:

3.

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

Downloads 5,080 ( 1,216)

Citation 45

2

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 4,674 (1,391)

Citation 45

Abstract:

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 406 (62,441)

Citation 44

Abstract:

4.

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 3,832 (1,639)

Citation 91

Abstract:

5.

Empirical Research on Accounting Choice

Downloads 3,745 ( 2,059)

Citation 192

2

Empirical Research on Accounting Choice

JAE Rochester Conference April 2000

Number of pages: 74 Posted: 01 Feb 2001

Thomas D. Fields, Thomas Z. Lys and Linda Vincent

Northwestern University - Kellogg School of Management, Northwestern University - Kellogg School of Management and Northwestern University

Downloads 3,745 (2,019)

Citation 192

Abstract:

Empirical Research on Accounting Choice

Journal of Accounting & Economics, Vol. 31, Nos. 1-3, September 2001

Posted: 14 Nov 2001

Thomas D. Fields, Thomas Z. Lys and Linda Vincent

Northwestern University - Kellogg School of Management, Northwestern University - Kellogg School of Management and Northwestern University

Abstract:

6.

Bridging the Gap between Value Relevance and Information Content

Sauder School of Business Working Paper

Number of pages: 42 Posted: 10 Jan 2001

Kin Lo and Thomas Z. Lys

University of British Columbia (UBC) - Sauder School of Business and Northwestern University - Kellogg School of Management

Downloads 3,560 (1,945)

Citation 17

Abstract:

7.

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

Downloads 3,352 ( 2,519)

Citation 23

2

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 3,012 (2,994)

Citation 23

Abstract:

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 340 (77,037)

Citation 23

Abstract:

8.

Use of R-Squared in Accounting Research: Measuring Changes in Value Relevance Over the Last Four Decades

Downloads 2,099 ( 5,666)

Citation 125

2

Use of R-Squared in Accounting Research: Measuring Changes in Value Relevance Over the Last Four Decades

Sauder School of Business Working Paper

Number of pages: 45 Posted: 08 Dec 1998

Stephen Brown, Kin Lo and Thomas Z. Lys

University of Maryland - Department of Accounting & Information Assurance, University of British Columbia (UBC) - Sauder School of Business and Northwestern University - Kellogg School of Management

Downloads 2,099 (5,549)

Citation 125

Abstract:

Use of R-Squared in Accounting Research: Measuring Changes in Value Relevance Over the Last Four Decades

Journal of Accounting & Economics, Vol 28, No 2, January 2000

Posted: 24 Jan 2000

Stephen Brown, Kin Lo and Thomas Z. Lys

University of Maryland - Department of Accounting & Information Assurance, University of British Columbia (UBC) - Sauder School of Business and Northwestern University - Kellogg School of Management

Abstract:

9.

Conservatism, Analyst Ability, and Forecast Error: Evidence on Financial Statement Users' Ability to Account for Conservatism

Number of pages: 48 Posted: 23 Nov 2007 Last Revised: 23 Oct 2014

Henock Louis, Thomas Z. Lys and Amy X. Sun

Pennsylvania State University - Smeal College of Business, Northwestern University - Kellogg School of Management and University of Houston

Downloads 1,846 (5,196)

Citation 6

Abstract:

10.

The Nature and Implications of Acquisition Goodwill

Number of pages: 54 Posted: 05 Apr 2011 Last Revised: 15 Mar 2012

Thomas Z. Lys, Linda Vincent and Nir Yehuda

Northwestern University - Kellogg School of Management, Northwestern University and University of Texas at Dallas - Department of Accounting & Information Management

Downloads 1,515 (9,171)

Citation 2

Abstract:

11.

The Internet Downturn: Finding Valuation Factors in Spring 2000

Downloads 1,513 ( 9,811)

Citation 28

2

The Internet Downturn: Finding Valuation Factors in Spring 2000

JAE Boston Conference June 2001

Number of pages: 51 Posted: 11 Mar 2001

Elizabeth K. Keating, Thomas Z. Lys and Robert P. Magee

Harvard University - John F. Kennedy School of Government, Northwestern University - Kellogg School of Management and Northwestern University

Downloads 1,513 (9,637)

Citation 28

Abstract:

The Internet Downturn: Finding Valuation Factors in Spring 2000

Journal of Accounting and Economics, Vol. 34, Nos. 1-3, pp. 189-236, January 2003

Posted: 05 Feb 2003

Elizabeth K. Keating, Thomas Z. Lys and Robert P. Magee

Harvard University - John F. Kennedy School of Government, Northwestern University - Kellogg School of Management and Northwestern University

Abstract:

12.

An Examination of the Impact of the Sarbanes-Oxley Act on the Attractiveness of US Capital Markets for Foreign Firms

Review of Accounting Studies, Forthcoming

Number of pages: 43 Posted: 09 Jan 2007 Last Revised: 08 May 2012

Peter Hostak, Emre Karaoglu, Thomas Z. Lys and Yong George Yang

University of Massachusetts Dartmouth - Charlton College of Business, Columbia University - Columbia Business School, Northwestern University - Kellogg School of Management and The Chinese University of Hong Kong (CUHK) - Faculty of Business Administration

Downloads 1,314 (11,739)

Citation 21

Abstract:

13.

Optimal Structure of the Consideration in Mergers and Acquisitions

Number of pages: 53 Posted: 01 Oct 2000

Thomas D. Fields and Thomas Z. Lys

Northwestern University - Kellogg School of Management and Northwestern University - Kellogg School of Management

Downloads 1,081 (16,194)

Abstract:

14.

Signaling Through Corporate Accountability Reporting

Number of pages: 44 Posted: 07 Sep 2012 Last Revised: 31 Mar 2015

Thomas Z. Lys, James P. Naughton and Clare Wang

Northwestern University - Kellogg School of Management, Northwestern University - Kellogg School of Management and University of Iowa - Tippie College of Business

Downloads 843 (19,389)

Citation 2

Abstract:

15.

Earnings Announcement Premia and the Limits to Arbitrage

Downloads 714 ( 30,528)

Citation 27

3

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 605 (37,537)

Citation 27

Abstract:

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 109 (225,140)

Citation 27

Abstract:

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:

16.

Experience, Expertise and the Forecasting Performance of Security Analysts

Number of pages: 48 Posted: 26 Jan 1998

John Jacob, Thomas Z. Lys and Margaret Neale

University of Colorado at Boulder - Department of Accounting, Northwestern University - Kellogg School of Management and Stanford Graduate School of Business

Downloads 686 (28,593)

Citation 110

Abstract:

17.

A Note on Analysts' Earnings Forecast Errors Distribution

Downloads 676 ( 32,867)

Citation 10

3

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 585 (39,281)

Citation 10

Abstract:

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 (255,230)

Citation 10

Abstract:

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:

18.

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

Downloads 628 ( 36,347)

Citation 6

2

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 504 (47,672)

Citation 6

Abstract:

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 124 (204,391)

Citation 6

Abstract:

19.

Inferring Accounting Information from Corporate Financing Choices: An Examination of Security Issuances in the Banking Industry

Number of pages: 39 Posted: 21 Nov 2000

Marguerite L. Bishop and Thomas Z. Lys

University of Pennsylvania - Accounting Department and Northwestern University - Kellogg School of Management

Downloads 444 (54,744)

Citation 1

Abstract:

20.

Do Acquisitions of Private Targets Create Higher Value? The Role of Intangible Assets Acquired

Number of pages: 53 Posted: 02 Nov 2012 Last Revised: 01 Mar 2017

Thomas Z. Lys and Nir Yehuda

Northwestern University - Kellogg School of Management and University of Texas at Dallas - Department of Accounting & Information Management

Downloads 390 (66,110)

Abstract:

21.

The Paradoxical Impact of Corporate Inversions on US Tax Revenue

Number of pages: 69 Posted: 21 Apr 2015 Last Revised: 23 Aug 2016

Rita Gunn and Thomas Z. Lys

Owen Graduate School of Management - Vanderbilt University and Northwestern University - Kellogg School of Management

Downloads 204 (47,888)

Abstract:

22.

Endogenous Entry/Exit as an Alternative Explanation for the Disciplining Role of Independent Analysts

Number of pages: 15 Posted: 13 Nov 2007

Thomas Z. Lys and Jayanthi Sunder

Northwestern University - Kellogg School of Management and University of Arizona - Eller College of Management

Downloads 115 (208,730)

Citation 3

Abstract:

23.

Do Acquisitions of Private Targets Create Higher Value?

Number of pages: 46 Posted: 02 Dec 2016

Thomas Z. Lys and Nir Yehuda

Northwestern University - Kellogg School of Management and University of Texas at Dallas - Department of Accounting & Information Management

Downloads 0 (153,662)

Abstract:

24.

Discretionary Accounting Choices and the Predictive Ability of Accruals with Respect to Future Cash Flows

Journal of Accounting & Economics (JAE), 2012

Posted: 15 Oct 2007 Last Revised: 08 Feb 2012

Brad A. Badertscher, Daniel W. Collins and Thomas Z. Lys

University of Notre Dame, University of Iowa - Department of Accounting and Northwestern University - Kellogg School of Management

Abstract:

25.

The Role of Earnings Levels vs. Earnings Changes in Explaining Stock Returns: Implications from the Time Series Properties of Earnings

Posted: 06 May 1998

Thomas Z. Lys, K. Ramesh and S. Ramu Thiagarajan

Northwestern University - Kellogg School of Management, Rice University and Mellon Capital Management Corporation

Abstract:

26.

Lawsuits Against Auditors

Working Paper No FR 93-09

Posted: 08 May 1995

Thomas Z. Lys and Ross L. Watts

Northwestern University - Kellogg School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Thomas Z. Lys

Eric L. Kohler Chair in Accounting

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Scholarly Papers (26)

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