Daniel Cohen

Ashbel Smith Professor
Professor - Management
Tags: Accounting

Professional Preparation

Ph.D. - Accounting
Northwestern University - 2004
M.B.A. - Finance
The Hebrew University - 1999
B.A. - Economics and Statistics
The Hebrew University - 1997

Publications

Corporate Governance Reform and Executive Incentives: Implications for Investments and Risk Taking. (With A. Dey and T. Lys). Forthcoming, Contemporary Accounting Research. forthcoming - Publication
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. 2012 - Publication
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. 2011 - Publication
“Warranty Reserve: Contingent Liability, Information Signal, or Earnings Management Tool?” (With M. Darrough, R. Huang, and T. Zach), Forthcoming, The Accounting Review. 2011 - Publication
“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). 2010 - Publication
“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. 2010 - Publication
“The Financial Reporting Environment: Review of the Recent Literature,” (With A. Beyer, T. Lys, and B. Walther), Forthcoming, Journal of Accounting and Economics. 2010 - Publication
“Venture Capital Financing and the Informativeness of Earnings.” (With N. Langberg), Asia-Pacific Journal of Accounting and Economics 16(2), August 2009: 171-190. 2009 - Publication
“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. 2009 - Publication
“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. 2008 - Publication

Appointments

Professor of Accounting
University of Texas at Dallas [2013–Present]
Associate Professor of Accounting (with tenure)
University of Texas at Dallas [2010–2013]
Visiting Assistant Professor of Accounting
University of Pennsylvania [2009–2010]
Assistant Professor of Accounting
New York University [2005–2010]
Assistant Professor of Accounting
University of Southern California [2004–2005]

Additional Information

WORKING PAPERS
  • “Corporate Governance and the Information Environment: Evidence from State Antitakeover Laws,” (With C. Armstrong and K. Balakrishnan).
  • “Earnings Management and Excess Investment: Accrual-Based versus Real Activities,” (With P. Zarowin).
  • “Product Market Competition, Financial Accounting Misreporting and Corporate Governance: Evidence from Accounting Restatements.” (With K. Balakrishnan).
  • “The Sarbanes Oxley Act of 2002: Implications for Compensation Structure and Risk Taking Incentives of CEOs.” (With A. Dey and T. Lys).
  • “Earnings Management over the Business Cycle.” (With P. Zarowin).
MEMBERSHIPS
  • Member, American Accounting Association.
  • Member, American Finance Association.
WORK EXPERIENCE

1998-1999: The Accountant General Office, The Israeli Ministry of Finance Economist, Assistant to Senior Deputy Accountant General.

News Articles

Prof's Work Has Special Relevance in Market Debate
Widely Cited Paper Examines Financial Records Before and After Sarbanes-Oxley Few topics of economic research could be timelier than studying the effects of regulation on capital markets. Dr. Daniel Cohen brought research expertise in the subject with him last fall when he joined the School of Management faculty as an associate professor in accounting. Read more...