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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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Signaling through corporate accountability reporting
Lys, Thomas; Naughton, James P.; Wang, Clare - In: Journal of accounting & economics 60 (2015) 1, pp. 56-72
Persistent link: https://www.econbiz.de/10011372774
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Discretionary accounting choices and the predictive ability of accruals with respect to future cash flows
Badertscher, Brad A.; Collins, Daniel W.; Lys, Thomas - In: Journal of accounting & economics 53 (2012) 1/2, pp. 330-352
Persistent link: https://www.econbiz.de/10009512815
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Enhancing and updating Cohen, Dey, and Lys's (2008) methodological framework to re-examine the relation between accrual-based and real earnings management after SOX
Pincus, Morton; Wu, Shijia - In: Journal of financial reporting : a publication of the … 8 (2023) 1, pp. 3-10
Persistent link: https://www.econbiz.de/10014318179