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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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An examination of the impact of the Sarbanes-Oxley Act on the attractiveness of US capital markets for foreign firms
Hostak, Peter; Lys, Thomas; Yang, Yong George; Carr, Emre - In: Review of accounting studies 18 (2013) 2, pp. 522-559
Persistent link: https://www.econbiz.de/10009767177
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Corporate governance reform and executive incentives : implications for investments and risk taking
Cohen, Daniel A.; Dey, Aiyesha; Lys, Thomas - In: Contemporary accounting research : a journal of the … 30 (2013) 4, pp. 1296-1332
Persistent link: https://www.econbiz.de/10010247740
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Discussion of "Corporate governance reform and executive incentives : implications for investments and risk taking"
Selto, Frank H.; Cussatt, Marc - In: Contemporary accounting research : a journal of the … 30 (2013) 4, pp. 1333-1343
Persistent link: https://www.econbiz.de/10010248349
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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