Thomas Lys

  • 3787 Citations
1984 …2017
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Personal profile

Research Interests

Stock price consequences that result from alternate financial reporting standards, changes in capital structure, changes in the money supply, and from corporate disclosures; Risk arbitrage, labor participation in corporate decisions, and auditors.

Education/Academic qualification

Accounting and Finance, PhD, University of Rochester

… → 1982

MS, University of Rochester

… → 1980

Economics & Operations Research, LicRerPol, University of Bern

… → 1976

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Investors Business & Economics
Security price Business & Economics
Auditors Business & Economics
Analysts Business & Economics
Sarbanes-Oxley Act Business & Economics
Factors Business & Economics
Managers Business & Economics
Cash flow Business & Economics

Network Recent external collaboration on country level. Dive into details by clicking on the dots.

Research Output 1984 2017

The nature and implications of acquisition goodwill*

Yehuda, N., Vincent, L. & Lys, T., Dec 17 2017, (Accepted/In press) In : Asia-Pacific Journal of Accounting and Economics. p. 1-22 22 p.

Research output: Contribution to journalArticle

Operating performance
Goodwill accounting
83 Citations (Scopus)

Signaling through corporate accountability reporting

Lys, T., Naughton, J. & Wang, C., Aug 1 2015, In : Journal of Accounting and Economics. 60, 1, p. 56-72 17 p.

Research output: Contribution to journalArticle

Corporate accountability
Corporate Social Responsibility
Financial performance
Firm performance
23 Citations (Scopus)

An examination of the impact of the Sarbanes-Oxley Act on the attractiveness of U.S. capital markets for foreign firms

Hostak, P., Lys, T., Yang, Y. G. & Carr, E., Jun 1 2013, In : Review of Accounting Studies. 18, 2, p. 522-559 38 p.

Research output: Contribution to journalArticle

Sarbanes-Oxley Act of 2002
Foreign firms
Capital markets
Sarbanes-Oxley Act
39 Citations (Scopus)

Corporate governance reform and executive incentives: Implications for investments and risk taking

Cohen, D. A., Dey, A. & Lys, T., Jan 1 2013, In : Contemporary Accounting Research. 30, 4, p. 1296-1332 37 p.

Research output: Contribution to journalArticle

Risk taking
Corporate governance reform
Sarbanes-Oxley Act
Investment strategy
35 Citations (Scopus)

Discretionary accounting choices and the predictive ability of accruals with respect to future cash flows

Badertscher, B. A., Collins, D. W. & Lys, T., Feb 1 2012, In : Journal of Accounting and Economics. 53, 1-2, p. 330-352 23 p.

Research output: Contribution to journalArticle

Cash flow
Accounting choice
Predictive ability