Daniel Cohen

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

Daniel Cohen, Aiyesha Dey, Thomas Z. Lys · The Accounting Review · 2008 · 2.8K citations

Accrual-based Earnings Management, Equity-based Compensation, Accounting +7

The financial reporting environment: Review of the recent literature

Anne Beyer, Daniel Cohen, Thomas Z. Lys et al. · Journal of Accounting and Economics · 2010 · 2.5K citations

Financial Reporting Environment, Integrated Reporting, Accounting +5

Accrual-based and real earnings management activities around seasoned equity offerings

Daniel Cohen, Paul Zarowin · Journal of Accounting and Economics · 2010 · 2.3K citations

Equity Portfolios, Financial Management, Accounting +6

Growth and human capital: good data, good results

Daniel Cohen, Marcelo Soto · Journal of Economic Growth · 2007 · 1.3K citations

Economics, Economic Development, Human Capital Development +6

The Financial Reporting Environment: Review of the Recent Literature

Anne Beyer, Daniel Cohen, Thomas Z. Lys et al. · SSRN Electronic Journal · 2010 · 925 citations · Full text

Financial Reporting Environment, Integrated Reporting, Accounting +5