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Did Accrual Earnings Management Decline and Real Earnings Management Increase Post-SOX? A Re-examination and Replication

Pincus, Morton; Wu, Shijia; Hwang, Jasper - 2021

A widely cited paper, Cohen, Dey, and Lys (2008, hereinafter CDL), examines accrual (AEM) and real earnings management (REM) pre- and post-Sarbanes Oxley and provides evidence that, in the period immediately following SOX, accruals management declined and was substituted by REM. We re-visit CDL...

Persistent link: https://www.econbiz.de/10013216823

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

Systemic risk, coordination failures, and preparedness externalities : applications to tax and accounting policy

Hirshleifer, David; Teoh, Siew Hong - In: Journal of financial economic policy 1 (2009) 2, pp. 128-142

Persistent link: https://www.econbiz.de/10003920122

Board interlocks and earnings management contagion

Chiu, Peng-chia; Teoh, Siew Hong; Tian, Feng - In: The accounting review : a publication of the American … 88 (2013) 3, pp. 915-944

Persistent link: https://www.econbiz.de/10009751754

Tone management

Huang, Xuan; Teoh, Siew Hong; Zhang, Yinglei - In: The accounting review : a publication of the American … 89 (2014) 3, pp. 1083-1113

Persistent link: https://www.econbiz.de/10010407935

Why new issues and high-accrual firms underperform: the role of analysts' credulity

Teoh, Siew Hong; Wong, T. J. - In: The review of financial studies 15 (2002) 3, pp. 869-900

Persistent link: https://www.econbiz.de/10001688877

Using Google searches of firm products to detect revenue management

Chiu, Peng-Chia; Teoh, Siew Hong; Zhang, Yinglei; … - In: Accounting, organizations and society : an … 109 (2023), pp. 1-19

Persistent link: https://www.econbiz.de/10014443712

Board Interlocks and Earnings Management Contagion

Chiu, Peng-Chia - 2013

We test whether earnings management (like a virus) spreads from firm to firm via board connections of shared directors (virus carriers). We use earnings restatements to identify firms that managed earnings and to identify the period when these firms manipulated earnings. We consider firms as...

Persistent link: https://www.econbiz.de/10013094062