This readme.txt file provides a description of the files provided as part of the Journal of Accounting Research Data and Code Sharing Policy.

Readme.txt: This file.

0 - GRRW - Data Description Sheet.docx: This is the JAR Data Description Sheet.

1 - ExperimentCode.R: This is the R Script used to convert the raw data file, downloaded from Qualtrics is SPSS export format, to the main dataset used in the experimental analysis.

1a - Experimental Materials.pdf: This file contains the experimental instrument used in the study.

2 - SurveyCode.R: This is the R Script used to download the raw data file from Qualtrics using the Qualtrics API and qualtRics R package and convert this file to the dataset used in the survey analysis.

2a - Survey Materials.pdf: This file contains the survey instrument used in the study.


3 - ArchivalCode.pdf: The file contains the SAS code used to convert the raw data to the main dataset used in the archival analysis.

3a - Identifiers.pdf: This file contains the list of identifiers used in the archival analysis.