Considering the voluminous published research confirming and extending the original findings of Cohen, Dey, Lys (2008), we conclude that Pincus, Wu, and Hwang (2022, this issue) make, at best, only a modest contribution to the earnings management literature. Specifically, their analysis does not...

Gu and Xue [2008. The superiority and disciplining role of independent analysts. Journal of Accounting and Economics, this issue, doi:10.1016/j.jacceco.2008.02.002] study the disciplining effect of independent analysts on the accuracy and forecast relevance of the forecasts of non-independent...