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

Article Properties
  • Language
    English
  • DOI (url)
    10.2308/accr.2008.83.3.757
  • Publication Date
    2008/05/01
  • Journal
    The Accounting Review
  • Indian UGC (Journal)
  • Refrences
    41
  • Citations
    1,782
  • Daniel A. Cohen a New York University
  • Aiyesha Dey b University of Chicago
  • Thomas Z. Lys c Northwestern University
Abstract
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Cohen, Daniel A., et al. “Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods”. The Accounting Review, vol. 83, no. 3, 2008, pp. 757-8, https://doi.org/10.2308/accr.2008.83.3.757.
Cohen, D. A., Dey, A., & Lys, T. Z. (2008). Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods. The Accounting Review, 83(3), 757-787. https://doi.org/10.2308/accr.2008.83.3.757
Cohen DA, Dey A, Lys TZ. Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods. The Accounting Review. 2008;83(3):757-8.
Journal Categories
Social Sciences
Commerce
Business
Social Sciences
Commerce
Business
Accounting
Bookkeeping
Social Sciences
Economic theory
Demography
Economics as a science
Social Sciences
Finance
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Refrences
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Citations
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Citations Analysis
Category Category Repetition
Social Sciences: Finance966
Social Sciences: Commerce: Business840
Social Sciences: Economic theory. Demography: Economics as a science806
Social Sciences: Commerce: Business: Accounting. Bookkeeping212
Social Sciences: Commerce: Business: Personnel management. Employment management106
The first research to cite this article was titled Bias in Quarterly Estimates of Annual Effective Tax Rates and Earnings Management Incentives and was published in 2004. The most recent citation comes from a 2024 study titled Bias in Quarterly Estimates of Annual Effective Tax Rates and Earnings Management Incentives . This article reached its peak citation in 2022 , with 189 citations.It has been cited in 313 different journals, 11% of which are open access. Among related journals, the SSRN Electronic Journal cited this research the most, with 313 citations. The chart below illustrates the annual citation trends for this article.
Citations used this article by year