Daniel A. Cohen

Texas A&M University - Department of Accounting

Professor of Accounting

430 Wehner

College Station, TX 77843-4353

United States

SCHOLARLY PAPERS

25

DOWNLOADS
Rank 645

SSRN RANKINGS

Top 645

in Total Papers Downloads

45,961

SSRN CITATIONS
Rank 505

SSRN RANKINGS

Top 505

in Total Papers Citations

1,041

CROSSREF CITATIONS

894

Scholarly Papers (25)

Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes Oxley Periods

AAA 2006 Financial Accounting and Reporting Section (FARS) Meeting Paper
Number of pages: 52 Posted: 28 Sep 2005
Daniel A. Cohen, Aiyesha Dey and Thomas Z. Lys
Texas A&M University - Department of Accounting, Harvard Business School and Northwestern University - Kellogg School of Management
Downloads 6,769 (1,270)
Citation 73

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Earnings Management, Sarbanse-Oxley Act, Executive Compensation

Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes Oxley Periods

NYU Working Paper No. 2451/27548
Number of pages: 52 Posted: 08 Oct 2008
Daniel A. Cohen, Aiyesha Dey and Thomas Z. Lys
Texas A&M University - Department of Accounting, Harvard Business School and Northwestern University - Kellogg School of Management
Downloads 577 (59,967)
Citation 115

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Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes Oxley Periods

Accounting Review, Forthcoming
Posted: 26 Oct 2007
Daniel A. Cohen, Aiyesha Dey and Thomas Z. Lys
Texas A&M University - Department of Accounting, Harvard Business School and Northwestern University - Kellogg School of Management

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Earnings Management, Real Earnings Management, Sarbanes Oxley Act, Executive Compensation

Trends in Earnings Management and Informativeness of Earnings Announcements in the Pre- and Post-Sarbanes Oxley Periods

Number of pages: 44 Posted: 09 Jan 2004
Daniel A. Cohen, Aiyesha Dey and Thomas Z. Lys
Texas A&M University - Department of Accounting, Harvard Business School and Northwestern University - Kellogg School of Management
Downloads 5,047 (2,074)
Citation 68

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Earnings Management, Sarbanes Oxley Act

Trends in Earnings Management and Informativeness of Earnings Announcements in the Pre- and Post-Sarbanes Oxley Periods

NYU Working Paper No. 2451/27545
Number of pages: 44 Posted: 08 Oct 2008
Daniel A. Cohen, Aiyesha Dey and Thomas Z. Lys
Texas A&M University - Department of Accounting, Harvard Business School and Northwestern University - Kellogg School of Management
Downloads 424 (87,664)

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3.

The Financial Reporting Environment: Review of the Recent Literature

Number of pages: 150 Posted: 06 Oct 2009 Last Revised: 13 Aug 2010
Stanford University - Graduate School of Business, Texas A&M University - Department of Accounting, Northwestern University - Kellogg School of Management and Northwestern University - Department of Accounting Information & Management
Downloads 4,761 (2,351)
Citation 290

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Financial Reporting, Information Environment, Disclosure, Analyst Forecasts

Quality of Financial Reporting Choice: Determinants and Economic Consequences

Number of pages: 56 Posted: 11 Aug 2003
Daniel A. Cohen
Texas A&M University - Department of Accounting
Downloads 4,030 (3,090)
Citation 49

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financial reporting quality, earnings quality, disclosure, cost of capital, proprietary costs, risk factors, endogeneity

Quality of Financial Reporting Choice: Determinants and Economic Consequences

NYU Working Paper No. 2451/27547
Number of pages: 56 Posted: 08 Oct 2008
Daniel A. Cohen
Texas A&M University - Department of Accounting
Downloads 628 (53,874)

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Financial reporting quality, cost of equity capital, proprietary costs, risk factors, endogeneity

Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings

Number of pages: 49 Posted: 09 Jan 2008 Last Revised: 17 Jun 2008
Daniel A. Cohen and Paul Zarowin
Texas A&M University - Department of Accounting and New York University (NYU) - Department of Accounting
Downloads 2,893 (5,398)
Citation 89

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Seasoned Equity Offerings, Earnings Management, Real Earnings Management

Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings

NYU Working Paper No. 2451/27595
Number of pages: 47 Posted: 09 Oct 2008
Daniel A. Cohen and Paul Zarowin
Texas A&M University - Department of Accounting and New York University (NYU) - Department of Accounting
Downloads 714 (45,408)
Citation 7

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Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings

NYU Working Paper No. 2451/27554
Number of pages: 47 Posted: 08 Oct 2008
Daniel A. Cohen and Paul Zarowin
Texas A&M University - Department of Accounting and New York University (NYU) - Department of Accounting
Downloads 568 (61,184)
Citation 9

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The Sarbanes Oxley Act of 2002: Implications for Compensation Contracts and Managerial Risk-Taking

Number of pages: 44 Posted: 26 Jul 2004 Last Revised: 24 Apr 2008
Daniel A. Cohen, Aiyesha Dey and Thomas Z. Lys
Texas A&M University - Department of Accounting, Harvard Business School and Northwestern University - Kellogg School of Management
Downloads 3,111 (4,799)
Citation 36

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Sarbanes Oxley Act, Executive Compensation, Incentives, Regulation

The Sarbanes Oxley Act of 2002: Implications for Compensation Contracts and Managerial Risk-Taking

NYU Working Paper No. 2451/27546
Number of pages: 44 Posted: 08 Oct 2008
Daniel A. Cohen, Aiyesha Dey and Thomas Z. Lys
Texas A&M University - Department of Accounting, Harvard Business School and Northwestern University - Kellogg School of Management
Downloads 434 (85,247)

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7.
Downloads 2,586 ( 6,612)
Citation 14

Measuring Real Activity Management

Number of pages: 45 Posted: 24 Mar 2011 Last Revised: 29 Sep 2020
Texas A&M University - Department of Accounting, University of Illinois at ChicagoUniversity of Illinois at Chicago, Simon School, University of Rochester and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Downloads 2,586 (6,499)
Citation 14

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Real activity management; real earnings management; earnings management; real activity models, test specification, Type I errors, Type II errors, power of the test, meet or beat, earnings benchmarks, model specification

Measuring Real Activity Management

Contemporary Accounting Research, Forthcoming
Posted: 17 Aug 2019
Texas A&M University - Department of Accounting, University of Illinois at ChicagoUniversity of Illinois at Chicago, Simon School, University of Rochester and Ohio State University (OSU) - Department of Accounting & Management Information Systems

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real activity management, real earnings management, earnings management, real activity models, test specification, Type I errors, Type II errors, power of the test, meet or beat, earnings benchmarks, model specification

Does Information Risk Really Matter? An Analysis of the Determinants and Economic Consequences of Financial Reporting Quality

Number of pages: 58 Posted: 21 Apr 2006
Daniel A. Cohen
Texas A&M University - Department of Accounting
Downloads 1,589 (14,217)
Citation 13

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Financial reporting quality, Earnings quality, cost of capital, systematic risk, idiosyncratic risk

Does Information Risk Really Matter? An Analysis of the Determinants and Economic Consequences of Financial Reporting Quality

NYU Working Paper No. 2451/27550
Number of pages: 58 Posted: 08 Oct 2008
Daniel A. Cohen
Texas A&M University - Department of Accounting
Downloads 228 (170,842)
Citation 6

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Does Information Risk Really Matter? An Analysis of the Determinants and Economic Consequences of Financial Reporting Quality

Asia Pacific Journal of Accounting and Economics, Vol. 15, No. 2, pp. 69-90, August 2008
Posted: 12 Oct 2008
Daniel A. Cohen
Texas A&M University - Department of Accounting

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financial reporting quality, information risk, cost of capital, idiosyncratic risk

9.
Downloads 1,580 ( 14,594)
Citation 18

Competition and Financial Accounting Misreporting

Number of pages: 52 Posted: 15 Sep 2011 Last Revised: 02 Oct 2013
Karthik Balakrishnan and Daniel A. Cohen
Rice University - Jesse H. Jones Graduate School of Business and Texas A&M University - Department of Accounting
Downloads 1,276 (19,924)
Citation 18

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Product Market Competition, Disclosure, Financial Reporting Quality, Earnings Restatements, Tariffs

Competition and Financial Accounting Misreporting

Number of pages: 51 Posted: 10 Jun 2014 Last Revised: 13 Sep 2014
Karthik Balakrishnan and Daniel A. Cohen
Rice University - Jesse H. Jones Graduate School of Business and Texas A&M University - Department of Accounting
Downloads 304 (127,506)
Citation 11

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Product market competition, Fraud, Earnings restatements, Tarriffs

Financial Reporting Quality and Proprietary Costs

Number of pages: 39 Posted: 18 Sep 2004
Daniel A. Cohen
Texas A&M University - Department of Accounting
Downloads 1,191 (22,046)
Citation 1

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Financial reporting quality, earnings quality, proprietary costs, disclosure, competition

Financial Reporting Quality and Proprietary Costs

NYU Working Paper No. 2451/27551
Number of pages: 39 Posted: 08 Oct 2008
Daniel A. Cohen
Texas A&M University - Department of Accounting
Downloads 333 (115,575)

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The 'Numbers Game' in The Pre-and Post-Sarbanes-Oxley Eras

NYU Law and Economics Research Paper No. 07-18
Number of pages: 45 Posted: 04 Jan 2007 Last Revised: 21 Aug 2008
Eli Bartov and Daniel A. Cohen
NYU Stern School of Business and Texas A&M University - Department of Accounting
Downloads 1,231 (20,983)
Citation 23

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Earnings expectations, Analysts' forecasts, Expectations management, Earnings management, Real Earnings Management, Sarbanes Oxley

The 'Numbers Game' in the Pre- and Post-Sarbanes-Oxley Eras

Journal of Accounting, Auditing and Finance, Forthcoming
Posted: 18 Jan 2009
Eli Bartov and Daniel A. Cohen
NYU Stern School of Business and Texas A&M University - Department of Accounting

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Earnings management, Real Earnings Management, Expectations Management, The Sarbanes Oxley Act

12.

Warranty Reserve: Contingent Liability, Information Signal, or Earnings Management Tool?

Accounting Review, 2011
Number of pages: 49 Posted: 30 Jan 2008 Last Revised: 03 Sep 2010
Daniel A. Cohen, Masako N. Darrough, Rong Huang and Tzachi Zach
Texas A&M University - Department of Accounting, Baruch College - CUNY, Department of Accounting, School of Management, Fudan University and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Downloads 922 (32,514)
Citation 16

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Warranty, Contigent Liaiblity, Signaling, Earnings Management

13.

Corporate Governance and the Information Environment: Evidence from State Antitakeover Laws

Journal of Accounting & Economics (JAE), Forthcoming.
Number of pages: 51 Posted: 10 Mar 2010 Last Revised: 15 Nov 2011
Chris Armstrong, Karthik Balakrishnan and Daniel A. Cohen
University of Pennsylvania - Accounting Department, Rice University - Jesse H. Jones Graduate School of Business and Texas A&M University - Department of Accounting
Downloads 830 (37,495)
Citation 21

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antitakeover laws, corporate governance, financial reporting quality, information asymmetry

Earnings Announcement Premia and the Limits to Arbitrage

Number of pages: 50 Posted: 04 Jan 2005
Daniel A. Cohen, Aiyesha Dey, Thomas Z. Lys and Shyam V. Sunder
Texas A&M University - Department of Accounting, Harvard Business School, Northwestern University - Kellogg School of Management and University of Arizona - Department of Accounting
Downloads 658 (50,649)
Citation 9

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Earnings announcements, risk, diversification, risk-return tradeoff, limits to arbitrage

Earnings Announcement Premia and the Limits to Arbitrage

NYU Working Paper No. 2451/27555
Number of pages: 50 Posted: 08 Oct 2008
Daniel A. Cohen, Aiyesha Dey, Thomas Z. Lys and Shyam V. Sunder
Texas A&M University - Department of Accounting, Harvard Business School, Northwestern University - Kellogg School of Management and University of Arizona - Department of Accounting
Downloads 129 (280,173)
Citation 8

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Earnings Announcement Premia and the Limits to Arbitrage

Forthcoming, Journal of Accounting & Economics (JAE)
Posted: 09 Apr 2007
Daniel A. Cohen, Aiyesha Dey, Thomas Z. Lys and Shyam V. Sunder
Texas A&M University - Department of Accounting, Harvard Business School, Northwestern University - Kellogg School of Management and University of Arizona - Department of Accounting

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Earnings Announcements, Announcement Premium, Preannouncements

Mechanisms to Meet/Beat Analyst Earnings Expectations in the Pre- and Post-Sarbanes-Oxley Eras

NYU Working Paper No. 2451/27549
Number of pages: 44 Posted: 08 Oct 2008
Eli Bartov and Daniel A. Cohen
NYU Stern School of Business and Texas A&M University - Department of Accounting
Downloads 544 (64,607)

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Mechanisms to Meet/Beat Analyst Earnings Expectations in the Pre- and Post-Sarbanes-Oxley Eras

NYU Working Paper No. 2451/27568
Number of pages: 44 Posted: 08 Oct 2008
Eli Bartov and Daniel A. Cohen
NYU Stern School of Business and Texas A&M University - Department of Accounting
Downloads 173 (220,210)

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A Note on Analysts' Earnings Forecast Errors Distribution

JAE Boston Conference October 2002
Number of pages: 31 Posted: 21 Nov 2003
Daniel A. Cohen and Thomas Z. Lys
Texas A&M University - Department of Accounting and Northwestern University - Kellogg School of Management
Downloads 598 (57,307)
Citation 1

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Analysts' forecasts, analysts' bias, analysts' under/overreaction to information, analysts' loss function, discretionary accruals.

A Note on Analysts' Earnings Forecast Errors Distribution

NYU Working Paper No. 2451/27553
Number of pages: 31 Posted: 08 Oct 2008
Daniel A. Cohen and Thomas Z. Lys
Texas A&M University - Department of Accounting and Northwestern University - Kellogg School of Management
Downloads 104 (327,350)
Citation 3

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Analysts forecasts, analysts bias, analysts under/overreaction to information, analysts loss function, discretionary accruals

A Note on Analysts' Earnings Forecast Errors Distribution

Journal of Accounting & Economics, Vol. 36, No. 1-3, pp. 147-164, December 2003
Posted: 07 Jan 2004
Daniel A. Cohen and Thomas Z. Lys
Texas A&M University - Department of Accounting and Northwestern University - Kellogg School of Management

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Weighing the Evidence on the Relation between External Corporate Financing Activities, Accruals and Stock Returns

Journal of Accounting & Economics (JAE), Vol. 42, pp. 87-105, 2006
Number of pages: 30 Posted: 24 Apr 2006
Daniel A. Cohen and Thomas Z. Lys
Texas A&M University - Department of Accounting and Northwestern University - Kellogg School of Management
Downloads 522 (68,082)

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External financing, Analysts' forecasts, Accruals, Capital Markets, Market Efficiency

Weighing the Evidence on the Relation between External Corporate Financing Activities, Accruals and Stock Returns

NYU Working Paper No. 2451/27556
Number of pages: 30 Posted: 08 Oct 2008
Daniel A. Cohen and Thomas Z. Lys
Texas A&M University - Department of Accounting and Northwestern University - Kellogg School of Management
Downloads 135 (270,687)
Citation 1

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External financing, Analysts forecasts, Accruals, Capital Markets, Market Efficiency

The Use of Advertising Activities to Meet Earnings Benchmarks: Evidence from Monthly Data

AAA 2008 Financial Accounting and Reporting Section (FARS) Paper, NYU Working Paper No. 2451/27558
Number of pages: 41 Posted: 10 Sep 2007 Last Revised: 05 May 2009
Daniel A. Cohen, Raj Mashruwala and Tzachi Zach
Texas A&M University - Department of Accounting, University of Calgary - Haskayne School of Business and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Downloads 545 (64,480)
Citation 16

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Real earnings management, advertising, earnings benchmarks

The Use of Advertising Activities to Meet Earnings Benchmarks: Evidence from Monthly Data

Review of Accounting Studies, Forthcoming
Posted: 07 May 2009
Daniel A. Cohen, Raj Mashruwala and Tzachi Zach
Texas A&M University - Department of Accounting, University of Calgary - Haskayne School of Business and Ohio State University (OSU) - Department of Accounting & Management Information Systems

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19.

Why Do Firms Hold Less Cash? A Customer Base Explanation

Number of pages: 46 Posted: 24 May 2014 Last Revised: 08 Dec 2016
Daniel A. Cohen and Bin Li
Texas A&M University - Department of Accounting and University of Houston - Department of Accountancy & Taxation
Downloads 442 (84,181)
Citation 5

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Cash holdings; customer base composition; government sales; marginal value of cash; segment disclosures

Venture Capital Financing and the Informativeness of Earnings

Number of pages: 42 Posted: 11 Jan 2007
Daniel A. Cohen and Nisan Langberg
Texas A&M University - Department of Accounting and University of Houston - C.T. Bauer College of Business
Downloads 400 (93,719)
Citation 1

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Venture capital, earnings informativeness, ownership structure, investment horizon

Venture Capital Financing and the Informativeness of Earnings

Asia Pacific Journal of Accounting and Economics, Vol. 16, No. 2, pp. 171-190, August 2009
Posted: 08 Oct 2008 Last Revised: 10 Oct 2009
Daniel A. Cohen and Nisan Langberg
Texas A&M University - Department of Accounting and University of Houston - C.T. Bauer College of Business

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Venture capital, earnings informativeness, ownership structure, investment horizon

21.

Do 'Firms Lean Against the Wind'? Earnings Management and Stock Market Returns

Number of pages: 37 Posted: 18 Jan 2012
Paul Zarowin and Daniel A. Cohen
New York University (NYU) - Department of Accounting and Texas A&M University - Department of Accounting
Downloads 370 (103,332)
Citation 1

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earnings management, lean against the wind

22.

Major Government Customers and Loan Contract Terms

HEC Paris Research Paper No. ACC-2016-1179, Singapore Management University School of Accountancy Research Paper No. 2021-122
Number of pages: 51 Posted: 16 Nov 2016 Last Revised: 07 Jan 2021
Daniel A. Cohen, Bin Li, Ningzhong Li and Yun Lou
Texas A&M University - Department of Accounting, University of Houston - Department of Accountancy & Taxation, University of Texas at Dallas and Singapore Management University - School of Accountancy
Downloads 343 (113,242)
Citation 3

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major government customers; major corporate customers; loan contract terms.

Another Look at Gaap Versus the Street: An Empirical Assessment of Measurement Error Bias

Number of pages: 47 Posted: 11 Dec 2006
Daniel A. Cohen, Rebecca N. Hann and Maria Ogneva
Texas A&M University - Department of Accounting, University of Maryland - Robert H. Smith School of Business and University of Southern California - Marshall School of Business
Downloads 244 (159,926)
Citation 1

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capital markets, analyst forecasts, earnings response coefficients, GAAP earnings, Street earnings, measurement error

Another Look at Gaap Versus the Street: An Empirical Assessment of Measurement Error Bias

NYU Working Paper No. 2451/27559
Number of pages: 47 Posted: 08 Oct 2008
Daniel A. Cohen, Rebecca N. Hann and Maria Ogneva
Texas A&M University - Department of Accounting, University of Maryland - Robert H. Smith School of Business and University of Southern California - Marshall School of Business
Downloads 78 (392,835)
Citation 7

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capital markets, analyst forecasts, earnings response coefficients, GAAP earnings, Street earnings, measurement error

Another Look at Gaap Versus the Street: An Empirical Assessment of Measurement Error Bias

Review of Accounting Studies, Forthcoming
Posted: 24 Jan 2007
Daniel A. Cohen, Rebecca N. Hann and Maria Ogneva
Texas A&M University - Department of Accounting, University of Maryland - Robert H. Smith School of Business and University of Southern California - Marshall School of Business

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capital markets, analyst forecasts, earnings response coefficients, GAAP earnings, Street earnings, measurement error

24.

Unemployment Risk and Debt Contract Design

Number of pages: 54 Posted: 05 Dec 2018
Chris Armstrong, Daniel A. Cohen, Nir Yehuda and Xiaolu Zhou
University of Pennsylvania - Accounting Department, Texas A&M University - Department of Accounting, University of Delaware - Accounting & MIS and University of Texas at Dallas
Downloads 230 (169,862)

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Unemployment, Debt Contract Design

25.

Customer-Base Concentration, Investment, and Profitability: The U.S. Government as a Major Customer

The Accounting Review, Forthcoming
Posted: 10 Nov 2016 Last Revised: 06 Aug 2019
Daniel A. Cohen and Bin Li
Texas A&M University - Department of Accounting and University of Houston - Department of Accountancy & Taxation

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customer concentration; major government customers; major corporate customers; customer-specific investment; firm profitability