TY  - BOOK
AU  - Pincus, Morton
AU  - Wu, Shijia
TI  - 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
SN  - 2380-2146
PY  - 2023///
CY  - Lakewood Ranch, FL : 
PB  - American Accounting Association
KW  - Accrual-based and real earning management;
N1  - 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
ER  -