Forthcoming in JAR

Harald Amberger, John Gallemore, and Jaron Wilde, "Corporate Tax System Complexity and Investment Sensitivity to Tax Policy Changes" (online appendix) (datasheet, code, identifiers and log files)

Christopher Armstrong, Stephen Glaeser, Stella Park, and Oscar Timmermans, "The Assignment of Intellectual Property Rights and Innovations" (datasheet, code, identifiers and log files)

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)

Karthik Balakrishnan, Darren Bernard, Kristina M. Rennekamp and Blake Steenhoven, "Public Information, Relative Overconfidence, and Capital Flows" (datasheet,code, identifier and log files)

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)

Chen Chen and Difang Huang, "A Tale of Two Banks: When Expected Credit Loss Meets Unexpected Economic Crisis" (CH-internet-appendix) (datasheet, code, identifiers and log files)

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)

Jung Ho Choi, Dan Li, and Daniele Macciocchi, "Human Capital Disclosure and Labor Market Outcomes: Evidence from Regulation S-K" (datasheet, code, identifiers and log files)

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)

Ramona Dagastino and Anya Nakhmurina, "Partisan Cities: How State–Local Political Alignment Shapes Credit Risk and Information Processing in the Municipal Bond Market" (online appendix) (datasheet, code, identifiers and log files)

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)

Mengqiao Du and Rachel Xi Zhang, "Beyond Old Boys' Clubs: Financial Analysts' Utliization of Professional Connections" (online appendix) (datasheet, code, identifiers and log files)

Svenja Dube, Hye Seung (Grace) Lee and Danye Wang, "Do consumers vote with their feet in response to negative ESG news? Evidence from consumer foot traffic to retail locations" (online appendix) (datasheet, code, identifier and log files)

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)

Volker Laux and Lucas Mahieux, "Financial Climate-Risk Measurement, Impact Funds, and Green Transitions" (no supplemental files)

Anthony Le, "Accounting Rules and the Labor Market for Accountants" (online appendix) (datasheet, code, identifiers and log files)

Jimmy Lee, Shaphan Ng, Il Sun Yoo, and Liandong Zhang, "Freedom of Expression Protection and Corporate Concealment of Bad News: Evidence from State Anti-SLAPP Laws" (online appendix) (datasheet and code forthcoming)

Yoojin Lee, Shaphan Ng, and Aruhn Venkat, "Megadeal" subsidies, local spillovers and corporate innovation" (paper link forthcoming) (online appendix forthcoming) (datasheet and code forthcoming)

Yifei Lu, Joanna Wu and Yucheng (John) Yang, "Does Foreign Investors’ Information Access Vary with Geopolitical Tensions? Evidence from Corporate Conference Calls" (online appendix) (datasheet and code forthcoming) 

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" (paper link forthcoming) (online appendix) (datasheet, code, identifier and log files)

Chloe Xie, "Informed Trade of Earnings Announcements" (online appendix) (datasheet, code, identifiers and log files)

Sipeng Zeng and Kuo Zhou, "Textual Analysis by Hedge Funds" (online appendix) (datasheet, code, identifier and log files)

Weijia Zhi, "Do Nature-Loving CEOs Make the World Greener?" (datasheet, code, identifiers and log files)