000			01465nam a22001937a 4500
005			20231025160241.0
008			231025b ph ||||| |||| 00| 0 eng d
022			_a2380-2146
040			_cOCT
100			_aPincus, Morton
240			_aJournal of financial reporting / _hSpring 2023
245			_aEnhancing and updating Cohen, Dey, and Lys's (2008) methodological framework to Re-examine the relation between accrual-based and real earnings management after SOX / _cMortin Pincus, Shijia Wu
260			_aLakewood Ranch, FL : _bAmerican Accounting Association, _c2023
300			_aVol 8(1) : pages 3-10
505			_aABSTRACT : 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			_aAccrual-based and real earning management;
700			_aWu, Shijia
942			_2ddc _cCR _n0
999			_c9277 _d9277