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Real and accrual-based earnings management in the pre- and post-Sarbanes-Oxley periods
Cohen, Daniel A.; Dey, Aiyesha; Lys, Thomas - In: The accounting review : a publication of the American … 83 (2008) 3, pp. 757-787
Persistent link: https://www.econbiz.de/10003730418
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Customer-base concentration, investment, and profitability : the U.U. government as a major customer
Cohen, Daniel A.; Li, Bin - In: The accounting review : a publication of the American … 95 (2020) 1, pp. 101-131
Persistent link: https://www.econbiz.de/10012163180
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Warranty reserve : contingent liability, information signal, or earnings management tool?
Cohen, Daniel; Darrough, Masako N.; Huang, Rong; Zach, … - In: The accounting review : a publication of the American … 86 (2011) 2, pp. 569-604
Persistent link: https://www.econbiz.de/10008989493
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Unemployment risk and debt contract design
Yehuda, Nir; Armstrong, Christopher; Cohen, Daniel; … - In: The accounting review : a publication of the American … 98 (2023) 6, pp. 467-504
Persistent link: https://www.econbiz.de/10014390414