Forthcoming in JAR

Farzana Afrin, Jinhwan Kim, Sugata Roychowdhury, and Benjamin P. Yost, "Internalizing Peer Firm Product Market Concerns: Supply Chain Relations and M&A Activity" (online appendix) (datasheet and code forthcoming)

Spencer B. Anderson, Kim I. Mendoza and Cassie Mongold, "The Effect of Intangible Asset Classification on Professional Financial Statement Users’ Assessments" (paper link forthcoming) (online appendix forthcoming) (datasheet and code forthcoming)

Ashleigh L. Bakke, Elizabeth N. Cowle, Stephen P. Rowe, and Michael S. Wilkins, "What Happens to Partners Who Issue Adverse Internal Control Opinions?" (paper link forthcoming) (datasheet and code forthcoming)

Ilona Bastiaansen, Alina Lerman, Frank Murphy and Dushyant Vyas, "Court Disclosures of Firms in Chapter 11 Bankruptcy" (datasheet and code forthcoming)

Katarzyna Bilicka, Elisa Casi, Carol Seregni, and Barbara M. B. Stage, "Tax strategy disclosure: A greenwashing mandate?" (paper link forthcoming) (online appendix forthcoming) (datasheet and code forthcoming)

Arnoud Boot and Vladimir Vladimirov, "Disclosure, Patenting, and Trade Secrecy" (online appendix) (datasheet and code forthcoming)

Romain Boulland, Thomas Bourveau and Matthias Breuer, "Corporate Websites: A New Measure of Disclosure" (paper link forthcoming) (datasheet and code forthcoming)

Nicole Cade, Joshua Gunn and Alex Vandenberg, "Measuring the Prevalence of Earnings Manipulations: A Novel Approach" (online appendix) (datasheet and code forthcoming)

Wei Cai, Yaxuan Chen, and Jee-Eun Shin, "Upward Influencers in Teams" (paper link forthcoming) (online appendix forthcoming) (datasheet and code forthcoming)

Elizabeth Carson, Phillip Lamoreaux, Roger Simnett, Ulrike Thürheimer, and Ann Vanstraelen, "Establishment of National Public Audit Oversight Boards: Descriptive Evidence and Implications for Audit Quality" (paper link forthcoming) (online appendix forthcoming) (datasheet and code forthcoming)

Jacky Chau, "Accounting Information Usage and Trading by Retail Investors: Evidence from Integrated Trading Platform" (paper link forthcoming) (datasheet and code forthcoming)

Qi Chen, Rahul Vashishtha and Shuyan Wang, "The Decision Relevance of Loan Fair Values for Depositors" (online appendix) (datasheet and code forthcoming)

Sung-Yuan (Mark) Cheng and Nargess M. Golshan "Silent Suffering: Using Machine Learning to Measure CEO Depression" (paper link forthcoming) (online appendix forthcoming) (datasheet and code forthcoming)

Mahfuz Chy, Inder K. Khurana, and Hoyoun Kyung, "Spillover Effects of the SEC’s Regulatory Oversight on Private Debt Contracting: Evidence from Cross-listed Foreign Firms" (online appendix) (datasheet and code forthcoming)

William Ciconte III, Justin Leiby and Marleen Willekens, "Where does the time go? Auditors’ Commercial Effort, Professional Effort, and Audit Quality" (datasheet and code forthcoming)

Christine Cuny, Mihir Mehta, and Wanli Zhao, "Limits to Political Capture: Evidence from Patent Grants, Disclosures, and Litigation" (paper link forthcoming) (datasheet and code forthcoming)

Lisa De Simone, Rebecca Lester and Aneesh Raghunandan, "Tax Subsidy Information and Local Economic Effects" (datasheet and code forthcoming)

Ioannis V. Floros, Shane A. Johnson, and Wanjia Zhao, "Redaction as Cross-Regulatory Disclosure Avoidance" (paper link forthcoming) (datasheet and code forthcoming)

Richard Frankel, Bright Gershion Godigbe, and MaryJane Rabier, "Information Spillovers at Earnings Announcements" (datasheet and code forthcoming)

Felix Fritsch, Qi Zhang, and Xiang Zheng, "Responding to Climate Change Crises: Firms' Tradeoffs" (paper link forthcoming) (datasheet and code forthcoming)

John Gallemore, Stephan Hollander, Martin Jacob, and Xiang Zheng "Tax Policy Expectations and Investment" (paper link forthcoming) (online appendix forthcoming) (datasheet and code forthcoming)

Joachim Gassen and Maximillian Muhn, "Financial Transparency of Private Firms: Evidence from a Randomized Field Experiment"  (online appendix) (datasheet and code forthcoming)

Zhihui Gu, Wei Sun, and Frank Zhou, "Cultural Origin and Minority Shareholder Expropriation: Historical Evidence" (datasheet and code forthcoming)

Sterling Huang, Sugata Roychowdhury, Ewa Sletten, Yanping Xu, "Just Friends? Managers’ Connections to Judges" (online appendix) (datasheet and code forthcoming)

Yanrong Jia, "The Effect of Federal Judicial System on Public Enforcement: Evidence from SEC Enforcement Actions" (online appendix) (datasheet and code forthcoming)

Alex G. Kim and Valeri V. Nikolaev, "Context-Based Interpretation of Financial Information" (paper link forthcoming) (data and code forthcoming)

Jagan Krishnan, Meng Li, Mihir N. Mehta, and Hyun Jong Park, "Consequences for Culpable Auditors" (paper link forthcoming) (online appendix forthcoming) (data and code forthcoming)

Philipp Krueger, Zacharias Sautner, Dragon Yongjun Tang, and Rui Zhong, "The Effects of Mandatory ESG Disclosure around the World" (online appendix) (datasheet and code)

Connie X. Mao, Yueru Qin, Xuan Tian, and Chi Zhang, "Does access to patent information help technological acquisitions? Evidence from patent library openings" (paper link forthcoming) (online appendix forthcoming) (data and code forthcoming)

Michelle Nessa, Anh Vuong Persson, Jane Z. Song, Erin Towery, and Mary Vernon, "The Effect of U.S. Country-by-Country Reporting on U.S. Multinationals’ Tax-Motivated Income Shifting and Real Activities" (paper link forthcoming) (online appendix forthcoming) (data and code forthcoming)

Trung Nguyen, Aneesh Raghunandan, and Alexandra Scherf, "How Does Judges’ Personal Exposure to Financial Fraud Affect White-Collar Sentencing?" (datasheet and code forthcoming)

Matthew Phillips, "Syndicated Lending Relationships, Information Asymmetry and Market Making in the Secondary Loan Market" (paper link forthcoming) (datasheet and code forthcoming)

Matthew G. Sherwood, "Offshore Shared Services Center Usage by U.S. Big 4 Audit Engagement Teams" (paper link forthcoming) (data and code forthcoming)

Lorien Stice-Lawrence, Yu Ting Forester Wong, and Wuyang Zhao, "Short Squeezes After Short-Selling Attacks" (paper link forthcoming) (online appendix forthcoming) (datasheet and code forthcoming)

Biwen Zhang, "Paving the Road to the Buy-Side" (paper link forthcoming) (datasheet and code forthcoming)