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 / (Record no. 9277)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01465nam a22001937a 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20231025160241.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 231025b ph ||||| |||| 00| 0 eng d |
| 022 ## - INTERNATIONAL STANDARD SERIAL NUMBER | |
| International Standard Serial Number | 2380-2146 |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | OCT |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Pincus, Morton |
| 240 ## - UNIFORM TITLE | |
| Uniform title | Journal of financial reporting / |
| Medium | Spring 2023 |
| 245 ## - TITLE STATEMENT | |
| Title | 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 / |
| Statement of responsibility, etc. | Mortin Pincus, Shijia Wu |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Lakewood Ranch, FL : |
| Name of publisher, distributor, etc. | American Accounting Association, |
| Date of publication, distribution, etc. | 2023 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | Vol 8(1) : pages 3-10 |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | ABSTRACT : We respond to and rebut a number of comments in Daniel Cohen and Thomas Ly's commentary (Cohen and Lys 2022) on our paper (Pincus et al 2022), which re-examines and extends the research in Cohen, Dey ,and Lys (2008). "(hereinafter CDL)". Specifically, we rebut most of the claims Cohen and Lys (2022) make regarding the lack of a conceptual framework and research design limitations and clarity Cohen and Lys's (2022) misinterpretation on the inconsistency between our findings and prior published work. Cohen and Lys (2022) argue for the need to adjust the methodology that Cohen et al. (2008) methodological framework, which enables us to separate the substitution effects associated with the pre-SOX and pose-SOX periods. |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Accrual-based and real earning management; |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Wu, Shijia |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Continuing Resources |
| Suppress in OPAC | No |
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