Forthcoming in JAR
Eric J. Allen, Henry L. Friedman, and Aydin Uysal, "The effect of the mandatory disclosure of corporate tax returns on reporting bias" (paper link forthcoming) (datasheet and code forthcoming)
Martin Artz, Jens Boke, Martin Holzhacker, and Michal Matejka, "Incentive Effects of Performance Targets: Evidence from the Field" (paper link forthcoming) (online appendix forthcoming) (datasheet and code forthcoming)
John M. Barrios, Jung Ho Choi, Yael V. Hochberg, Jinhwan Kim and Miao Liu, "Informing Entrepreneurs?: Initial Public Offerings and New Business Formation" (paper link forthcoming) (datasheet and code forthcoming)
Pietro A. Bianchi, Jere R. Francis, Antonio Marra, and Nicola Pecchiari, "Monitoring Quality of Mafia-Connected Accountants" (online appendix) (datasheet, code, identifiers and log files)
Mary Brooke Billings, Robert W. Holthausen, Christine Petrovits, and Danye Wang, "Incidence, Risk, and Disclosure Corporate Litigation: Insights from Federal Court Filings" (online appendix) (datasheet,code, identifier and log files)
Matthew Boland, Khin Phyo Hlaing, "Taxes and Investment: Evidence from the "Halloween Massacre" of 2006" (paper link forthcoming) (datasheet and code forthcoming)
Verena Braun, Robert F. Goex, Felix Niggemann, and Ulrich Schafer, "Real Effects of Subjectivity in Measuring Fair Values" (no supplemental files)
Anne Theresa Bührle, Elisa Casi, Barbara M.B. Stage, and Johannes Voget, "The Value of a Loss: The impact of Restricting Tax Loss Transfers" (online appendix) (datasheet, code, identifier and log files)
Wei Cai, Andrea Prat and Jichang Yu, "Measuring Organizational Capital" (online appendix) (datasheet, code, identifiers and log files)
AJ Chen, Gerald Hoberg, Miao Ben Zhang, "Institutional Participation in Information Production and Anomaly Returns" (paper link forthcoming) (datasheet and code forthcoming)
AJ Chen, Matthew A. Phillips, Regina Wittenberg Moerman, and Tiange Ye,"Non-Fundamental Loan Renegotiations" (paper link forthcoming) (datasheet and code forthcoming)
Kevin C.W. Chen, Zhihong Chen, and Chengzhu Sun, "The Anti-SLAPP Statutes and Corporate Environmental Policies" (paper link forthcoming) (datasheet and code forthcoming)
Zhihong Chen, Antonino Costa and Qingkai Dong, "The Impact of Municipal-Auditor Appointments on Auditors' Private-Sector Audit Engagements" (paper link forthcoming) (datasheet and code forthcoming)
Richard Crandall, Shannon Garavaglia and Cassie Mongold, "Disaggregating Cash Flows: The Effect of Increased Proximity and Similarity on Investors’ Use of the Statement of Cash Flows" (paper link forthcoming) (datasheet and code forthcoming)
Robert H. Davidson, Christo Pirinsky, and Hanjiang Zhang, "The Impact of Financial Reporting Fraud on Mutal Fund Managers" (paper link forthcoming) (online appendix forthcoming) (datasheet and code forthcoming)
Carolyn Deller and Santiago Gallino, "Informing Entrepreneurs?: Initial Public Offerings and New Business Formation" (online appendix) (datasheet, code, and log files)
Qingkai Dong and Anthony Le, "The Impact of Financial Reporting Mandates on Labor Unions" (online appendix) (datasheet, code, identifiers and log files)
Huiyu He, "The Impact of the New Revue on Accruals Quality: An Analysis of ASC 606 and ASC 340-40" (paper link forthcoming) (online appendix forthcoming) (datasheet and code forthcoming)
Blake Holman, Benjamin P. Commerford and Finn Kinserdal, "Using Unconscious Thought to Improve Evaluations of Complex Accounting Estimates" (onine appendix) (datashet and code)
Ya Kang, Yupeng Lin, and Yang Qiu, "A Tale of Two Market Disciplines: How Does Bank Financial Misconduct Affect Peer Banks in the Local Deposit Market" (online appendix) (datasheet, code, identifier, and log files)
Eunjee Kim and Hai Pham, "Quid Pro Quo? Private Information Flows in Shareholder Activism: Evidence from Mutual Fund Families" (online appendix) (datasheet, code, identifiers, and log files)
Minjae Kim, "Mimicking Regulatory Peers" (paper link forthcoming) (datasheet and code forthcoming)
Xiangnian Kong and Ke Na, "The Economic Consequences of CEO Compensation Lawsuits" (online appendix) (datasheet, code, identifiers and log files)
Phillip T. Lamoreaux, Lauren Matkaluk, and Amy G. Sheneman, "Do Investors Value Auditor Involvement in Non-GAAP Reporting?" (datasheet, code, identifiers and log files)
Stephannie Larocque, Jessica Watkins, and Eric Weisbrod, "Consensus? An Examination of Differences in Earnings Information Across Forecast Data Providers" (online appendix) (datasheet, code, identifiers and log files)
Yoojin Lee, Shaphan Ng, and Aruhn Venkat, "Megadeal" Subsidies, Local Spillovers and Corporate Innovation" (online appendix) (datasheet, code, identifiers and log files)
Yue Qi, Timothy A. Seidel, Joseph H. Zhang, and Junsheng Zhang, "Do Engagement Quality Reviewers’ Workplace Ties with Lead Engagement Partners Influence Audit Quality?" (datasheet, code, identifiers and log files)
Devin Shanthikumar and Il Sun Yoo, "Beyond Automation: AI and Human Value of Sell-Side Analysts" (paper link forthcoming) (online appendix forthcoming) (datasheet and code forthcoming)
Andrea Tillet, "Revenue Recognition Comparability and Analysts’ Disclosure Processing Costs" (online appendix) (datasheet, code, identifier and log files)
Sipeng Zeng and Kuo Zhou, "Textual Analysis by Hedge Funds" (online appendix) (datasheet, code, identifier and log files)