Daniel A. Cohen
Frances Hampton Currey Chair
Professor of Accounting
Contact information:
Owen Graduate School of Management
Vanderbilt University
401 21st Avenue South
Nashville, TN 37203
Tel: 615.343.2367
Email: daniel.a.cohen@vanderbilt.edu
Owen Graduate School of Management
Vanderbilt University
401 21st Avenue South
Nashville, TN 37203
Tel: 615.343.2367
Email: daniel.a.cohen@vanderbilt.edu
“Unemployment Risk and Debt Contract Design,” (With C. Armstrong, N. Yehuda and X. Zhou), The Accounting Review, October 2023, 98 (6): 467-504.
“Substitution between Accrual-Based Earnings Management and Real Activities Manipulations – A Commentary and Guidance for Future Research,” (With T. Lys), Journal of Financial Reporting, Fall 2022, 7(2): 75-82.
"Major Government Customers and Loan Contract Terms," (With B. Li, N. Li, and Y. Lou). Review of Accounting Studies, 27, March 2022: 275-312.
"Measuring Real Activity Management," (With S. Pandit, C. Wasley and T. Zach). Contemporary Accounting Research, 37 (2), Summer 2020: 1172-1198.
“Customer-Base Concentration, Investment, and Profitability: The U.S. Government as a Major Customer.” (With B .Li). The Accounting Review, 95(1), January 2020: 101-131.
“Corporate Governance Reform and Executive Incentives: Implications for Investments and Risk Taking.” (With A. Dey and T. Lys). Contemporary Accounting Research 30 (4), Winter 2013: 1296-1332.
“Corporate Governance and the Information Environment: Evidence from State Antitakeover Laws,” (With C. Armstrong and K. Balakrishnan), Journal of Accounting and Economics 53 (1-2), February-April 2012: 185-204.
“Warranty Reserve: Contingent Liability, Information Signal, or Earnings Management Tool?” (With M. Darrough, R. Huang, and T. Zach), The Accounting Review 86 (2), March 2011: 569-604.
“The Financial Reporting Environment: Review of the Recent Literature,” (With A. Beyer, T. Lys, and B. Walther), Journal of Accounting and Economics 50 (2-3), December 2010: 296- 343.
“The Use of Advertising Activities to Meet Earnings Benchmarks: Evidence from Monthly Data.” (With R. Mashruwala and T. Zach), Review of Accounting Studies 15 (4), December 2010: 808-832.
“Accrual-Based and Real Earnings Management Activities around Seasoned Equity Offerings.” (With P. Zarowin), Journal of Accounting and Economics 50 (1), May 2010: 2 - 19. (Lead Article).
“The ‘Numbers Game’ in the Pre- and Post-Sarbanes Oxley Eras.” (With E. Bartov), Journal of Accounting, Auditing, and Finance 24(4), Fall 2009: 505-534.
“Venture Capital Financing and the Informativeness of Earnings.” (With N. Langberg), Asia-Pacific Journal of Accounting and Economics 16(2), August 2009: 171-190.
“Does Information Risk Really Matter? An Analysis of the Determinants and Economic Consequences of Financial Reporting Quality”, Asia-Pacific Journal of Accounting and
Economics 15 (2), August 2008: 69-90.
“Real and Accrual-based Earnings Management in the Pre- and Post-Sarbanes Oxley Periods.” (With A. Dey and T. Lys), The Accounting Review, May 2008, 82(3): 757-787.
“Earnings Announcement Premia and the Limits to Arbitrage.” (With A. Dey, T. Lys and S. Sunder), Journal of Accounting and Economics, July 2007, 43: 153-180 (Lead Article).
“Another Look at GAAP versus The Street: An Empirical Assessment of Measurement Error Bias.” (With R. Hann and M. Ogneva), Review of Accounting Studies, September 2007, 12: 271-303.
"Weighting the Evidence on the Relation between External Corporate Financing Activities, Accruals, and Stock Returns.” (With T. Lys), Journal of Accounting and Economics, October 2006, 42: 87-105.
“A Note on Analysts’ Earnings Forecasts Errors Distribution.” (With T. Lys), Journal of Accounting and Economics, December 2003, 36: 147-164.
“Substitution between Diesel and Petrol Engines in Private Automobiles: Effects on the Israeli Economy.” (With E. Sandrow), Israeli Taxation Quarterly, April 1998.