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The financial reporting environment : review of the recent literature

Beyer, Anne; Cohen, Daniel A.; Lys, Thomas; Walther, … - In: Journal of accounting & economics 50 (2010) 2/3, pp. 296-343

Persistent link: https://www.econbiz.de/10008810011

The Financial Reporting Environment : Review of the Recent Literature

Beyer, Anne - 2010

The corporate information environment develops endogenously as a consequence of information asymmetries and agency problems between investors, entrepreneurs, and managers. We provide a framework for analyzing the three main decisions that shape the corporate information environment in a capital...

Persistent link: https://www.econbiz.de/10013150713

A note on analysts' earnings forecast errors distribution

Cohen, Daniel A.; Lys, Thomas - In: Journal of accounting & economics 36 (2003) 1/3, pp. 147-164

Persistent link: https://www.econbiz.de/10001929917

Weighing the evidence on the relation between external corporate financing activities, accruals and stock returns

Cohen, Daniel A.; Lys, Thomas - In: Journal of accounting & economics 42 (2006) 1/2, pp. 87-105

Persistent link: https://www.econbiz.de/10003365255

Earnings announcement premia and the limits to arbitrage

Cohen, Daniel A.; Dey, Aiyesha; Lys, Thomas; Sunder, … - In: Journal of accounting & economics 43 (2007) 2/3, pp. 153-180

Persistent link: https://www.econbiz.de/10003484930

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

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

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

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

[Rezension von: Monetary theory and monetary policy, Thomas Lys (ed.), Cheltenham, UK [u.a.], Elgar, 1997, Vol. 2]

Acharya, Debashis - In: Kyklos : international review for social sciences 52 (1999) 3, pp. 467-468

Persistent link: https://www.econbiz.de/10001449255