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Discussion of "Implications of the integral approach and earnings management for alternative annual reporting periods"

Lawrence, Alastair - In: Review of accounting studies 18 (2013) 3, pp. 892-898

Persistent link: https://www.econbiz.de/10010200035

Implications of the integral approach and earnings management for alternate annual reporting periods

Gunny, Katherine A.; Jacob, John; Jorgensen, Bjorn N. - In: Review of accounting studies 18 (2013) 3, pp. 868-891

Persistent link: https://www.econbiz.de/10010200036

Earnings management and accounting income aggregation

Jacob, John; Jorgensen, Bjorn N. - In: Journal of accounting & economics 43 (2007) 2/3, pp. 369-390

Persistent link: https://www.econbiz.de/10003484971

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

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

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

Substitution between Accrual- Based Earnings Management and Real Activities Manipulation – A Commentary and Guidance for Future Research

Cohen, Daniel A.; Lys, Thomas Z. - 2022

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...

Persistent link: https://www.econbiz.de/10013297516

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