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" (online appendix) (datasheet, code, identifiers and log files)
Salman Arif, Robert Bushman, John Donovan, and Yadav Gopalan, "Regulatory Assessments of Managerial Capital: Evidence on Bank Performance and CEO Turnover" (paper link forthcoming) (datasheet and code forthcoming)
Daphne M. Armstrong, Jeffrey L. Hoopes and Edward L. Maydew, "Stock Trading by U.S. Indifividual Investors: Evidence from Administrative Tax Data" (paper link forthcoming) (online appendix 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" (online appendix) (datasheet, code, identifier, and log files)
Erik L. Beardsley, William Ciconte III, Christie Hayne, and Benjamin Osswald, "In the Room Where It Happens: A Field Study of Corporate Tax Lobbying" (registered report forthcoming) (online appendix forthcoming) (datasheet and code forthcoming)
Jeremy Bertomeu, Jaehoon Jung, and Ivan Marinovic, "Moral Hazard and The Value of Information: A Structural Approach" (paper link forthcoming)
Matthew Boland, Khin Phyo Hlaing, and Petro Lisowsky "Taxes and Investment: Evidence from the "Halloween Massacre" of 2006" (datasheet, code, identifier and log files)
Pietro Bonetti, Yang (Ellen) En, Igor Kadach, and Gaizka Ormazabel, "The Role of Supply Choins in Climate Disclosure" (online appendix) (datasheet, code, identifiers and log files)
Robert M. Bushman, Sang Woo Sohn, and Jianxian (Donny) Zhao, "Partisan Banks and Creditor Coordination within Loan Syndicates" (paper link forthcoming) (datasheet and code forthcoming)
Wei Cai, Andrea Prat and Jichang Yu, "Measuring Organizational Capital" (online appendix) (datasheet, code, identifiers and log files)
AJ Chen, Matthew A. Phillips, Regina Wittenberg Moerman, Tiange Ye, "Non-Fundamental Loan Renegotiations" (datasheet, code, identifiers and log files)
Eric W. Chan, Mackenzie K. Feinberg, and Martin Wiernsperger, "When is it Fairer to Allocate Resources for Training to Lower-Performing versus Higher-Performing Employees?"
Kevin D. Chen, Wayne R. Guay and Richard A. Lambert, "Multidimensional Corporate Governance: The Joint Design of Board Structure and Executive Compensation" (paper link forthcoming) (theory paper, no supplemental files)
Kevin C.W. Chen, Zhihong Chen, and Chengzhu Sun, "The Anti-SLAPP Statutes and Corporate Environmental Policies" (online appendix) (datasheet, code, identifiers, and log files)
Zhihong Chen, Atonino Costa, and Qingkai Dong, "The Impact of Municipal-Auditor Appointments on Auditors’ Private-Sector Audit Engagements" (paper link forthcoming) (online appendix 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" (datasheet, code and instruments)
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)
Chuck Downing, Bradford Levy, Matthew A. Phillips, and Eric C. So, "Odd Lots & Optics: Operational Responses to Disclosure Metrics Under Scutiny" (paper link forthcoming) (datasheet and code forthcoming)
Henry Eyring and Felipe Lobelo, "Target Ratcheting and Learning: A Field Experiment at Kaiser Permanente" (paper link forthcoming) (online appendix forthcoming) (datasheet and code forthcoming)
John Gallemore and VIncent Giese, "Unintended Regulatory Spillovers: The Impact of Bank Regulatory Oversight on Environmental Enforcement" (online appendix) (datasheet, code, identifiers, and log files)
João Granja, Erica Jiang, Gregor Matvos, Tomasz Piskorski, and Amit Seru, "Book Value Risk Management of Banks: Limited Hedging, HTM Accounting, and Rising Interest Rates" (online appendix) (datasheet, code, identifiers and log files)
Marius Gros, Martin Nienhaus, Christopher Oehler, and Alicia Schott, "How to Select Targets for Investigations? Evidence from Financial Reporting Enforcement" (paper link forthcoming) (online appendix forthcoming) (datashee and code forthcoming)
Huiyu He, "The Impact of the New Revenue Standard on Accruals Quality: An Analysis of ASC 606 and ASC 340-40" (paper link forthcoming) (online appendix forthcoming) (datashee and code forthcoming)
Jonas Heese and Sinja Leonelli, "Regulators’ Press Releases and Employee Whistleblowing: Evidence from OSHA" (paper link forthcoming) (online appendix forthcoming) (datashee and code forthcoming)
Allen H. Huang, Michael Shen, Chao Tang, and Juanting Wang, "Effects of Enforcement Disclosure Salience: Evidence from OSHA’s Press Release about Safety Violations" (paper link forthcoming) (datasheet and code forthcoming)
Minjae Kim, "Mimicking Regualatory Peers" (online appendix) (datasheet, code, identifiers and log files)
Xiangnian Kong and Ke Na, "The Economic Consequences of CEO Compensation Lawsuits" (online appendix) (datasheet, code, identifiers and log files)
Sandra K. Kronenberger, Sebastian Kronenberger, and Minlei Ye, "Audit Committee Independence and Auditor-Manager Disputes" (paper link forthcoming) (online appendix forthcoming) (datashee and code forthcoming)
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)
Betty Liu, Kenneth Merkley, Joseph Pacelli and David Volant, "Expert Networks as Information Intermediaries in Private Capital Markets" (paper link forthcoming) (online appendix forthcoming) (datasheet and code forthcoming)
Vivek Pandey, Joanna S. Wu, and Yuanzhe Zhang, "Partisanship, Information, and Punishment for Misconduct at Work" (online appendix) (datasheet, code, identifiers and log files)
Devin Shanthikumar and Il Sun Yoo, "Beyond Automation: AI and Human Value of Sell-Side Analysts" (online appendix) (datasheet, code, identifiers and log files)
Anthony Welsch, "Riskier Together? The Effect of Combined Tax Reporting on Corporate Risk-Taking" (paper link forthcoming) (datasheet and code forthcoming)
Sipeng Zeng and Kuo Zhou, "Textual Analysis by Hedge Funds" (online appendix) (datasheet, code, identifier and log files)