Coronavirus Updates

Byeongchan An, Robert Bushman, Anya Kleymenova, and Rimmy E. Tomy,  "Bank Supervision and Organizational Capital: The Case of Minority Lending"  (paper link forthcoming) (datasheet and code forthcoming)

Bok Baik, Omri Even-Tov, Russell Han, and David Park, "The Real Effects of Supply Chain Transparency Regulation – Evidence from Section 1502 of the Dodd-Frank Act" (paper link forthcoming) (online appendix forthcoming) (datasheet and code forthcoming)

Andrew C. Baker, David F. Larcker, Charles G. McClure, Durgesh Saraph, and Edward M. Watts, "Diversity Washing" (paper link forthcoming) (datasheet and code forthcoming)

Ray Ball, "By What Criteria Do We Evaluate Accounting? Some Thoughts on Economic Welfare and The Archival Literature" (online appendix)
Shantanu Banerjee, Sudipto Dasgupta, Rui Shi, and Jiali Yan, "Information Complementarities and the Dynamics of Transparency Shock Spillovers" (online appendix) (datasheet and code forthcoming)

Bianca Beyer, Rico Chaskel, Simone Euler, Joachim Gassen, Ann-Kristin Großkopf, and Thorsten Sellhorn, "How Does Carbon Footprint Information Affect Consumer Choice? A Field Experiment" (online appendix) (datasheet and code forthcoming)

Jan Bouwens, Christian Hoffman and Nina Schwaiger, "Target setting in hierarchies: the role of middle managers" (datasheet and code forthcoming)

Briand Cadman and Richard Carrizosa, "Equity Incentive Plans and Board of Director Discretion over Equity Grants" (paper link forthcoming) (online appendix forthcoming) (datasheet and code forthcoming)

Jade Huayu Chen, "When Employees Go to Court: Audit Office Labor Market Reputation and Audit Quality" (paper link forthcoming) (datasheet and code forthcoming)

Edwige Cheynel, Davide Cianciaruso, and Frank S. Zhou, "Fraud Power Laws

Gus De Franco, Yuyan Guan, Yibin Zhou, and Xindong Zhu, "The Impact of Credit Market Development on Auditor Choice: Evidence from Banking Deregulation" (datasheet and code forthcoming)

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

Brian Gibbons, "The Financially Material Effects of Mandatory Non-Financial Disclosure" (online appendix) (datasheet and code forthcoming)

Lifeng Gu and Jin Xie, "Price Rigidities and the Value of Public Information" (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)

Rudy Guo and Xiaoli (Shaolee) Tian, "Regulatory Transparency and Regulators’ Effort: Evidence from Public Release of the SEC’s Review Work" (online appendix) (datasheet and code forthcoming)

Sean M. Hillison and Kamber D. Vittori, "How Does Management Voluntary Disclosure Behavior Influence Auditors’ Judgments?" (paper link forthcoming) (datasheet and code forthcoming)

Christian Hofmann and Raffi Indjejikian, "Transparency in Hierarchies" (datasheet and code forthcoming)Stefan J. Huber, Chongho Kim, and Edward M. Watts, "Earnings News and Over-the-Counter Markets" (paper link forthcoming) (online appendix forthcoming) (datasheet and code forthcoming)

Xu Jiang and Volker Laux, "What Role do Boards Play in Companies with Visionary CEOs?" (online appendix

Jung Min Kim, "Economics of Information Search and Financial Misreporting" (paper link forthcoming) (datasheet and code forthcoming)

Eldar Maksymov, Mark Peecher, Andrew Sutherland, and Joseph Weber, "Audit Partners’ Role in Material Misstatement Resolution: Survey and Interview Evidence"  (datasheet and code forthcoming)

Antonio Marra, Angela Pettinicchio, and Ron Shalev, "Home Sweet Home: CEOs Acquiring Firms in their Birth Country" (paper link forthcoming) (online appendix forthcoming) (datasheet and code forthcoming)

Gurpal Sran, Marcel Tuijn and Lauren Vollon, "The Capital Market Effects of Centralizing Regulated Financial Information" (paper link forthcoming) (datasheet and code forthcoming)

Andrew G. Sutherland, Matthias Uckert and Felix W. Vetter, "Occupational Licensing and Minority Participation in Professional Labor Markets" (datasheet and code forthcoming)

Wayne B. Thomas, Yiding Wang, and Ling Zhang, "Algorithmic Trading and Forward-Looking MD&A Disclosures" (paper link forthcoming) (datasheet and code forthcoming)

Xiangang Xin, P. Eric Yeung, and Zilong Zhang, "Wrong Kind of Transparency? Mutual Funds’ Higher Reporting Frequency, Window Dressing, and Performance" (paper link forthcoming) (datasheet and code forthcoming)

Yue Zhang, "Corporate R&D Investments Following Competitors’ Voluntary Disclosures: Evidence from the Drug Development Process" (datasheet and code forthcoming)

Chunmei Zhu, "Treatment of Accounting Changes and Covenant Violation Errors" (online appendix) (datasheet and code forthcoming)