Forthcoming in JAR

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

Chelsea M. Anderson, Vivian W. Fang, James R. Moon, Jr. and Jonathan E. Shipman, "Accounting for Cryptocurrencies" (online appendix) (datasheet and code forthcoming)
 
Christopher Armstrong, Stephen Glaeser, Stella Park, and Oscar Timmermans, "The Assignment of Intellectual Property Rights and Innovations" (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)

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

Pietro A. Bianchi, Jere R. Francis, Antonio Marra, and Nicola Pecchiari, "Monitoring Quality of Mafia-Connected Accountants" (paper link forthcoming) (online appendix) (datasheet and code forthcoming)

Mary Brooke Billings, Robert W. Holthausen, Christine Petrovits, and Danye Wang, "Incidence, Risk, and Disclosure Corporate Litigation: Insights from Federal Court Filings" (paper link forthcoming) (online appendix forthcoming) (datasheet and code forthcoming)

Elizabeth Blankespoor, Ed deHaan, and Qianqian Li, "Generative AI in Financial Reporting" (online appendix) (datasheet and code forthcoming)

Matthew Boland, Khin Phyo Hlaing, "Taxes and Investment: Evidence from the "Halloween Massacre" of 2006" (paper link forthcoming) (datasheet and code forthcoming)

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

Mark Bradshaw, Chenyang Ma, Benjamin P. Yost and Yuan Zou, "Generative AI Use by Capital Market Information Intermediaries: Evidence from Seeking Alpha" (paper link forthcoming) (online appendix 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" (paper link forthcoming) (online appendix forthcoming) (datasheet and code forthcoming)

Wei Cai, Andrea Prat and Jichang Yu, "Measuring Organizational Capital" (paper link forthcoming) (datasheet and code forthcoming)

Judson Caskey, Kanyuan Huang, and Daniel Saavedra, "Amendment Thresholds and Voting Rules in Debt Contracts" (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" (online appendix) (datasheet and code forthcoming)

Anne Chang, Xi Dong, Xiumin Martin, and Changyun Zhou, "AI Democratization and Trading Inequality" (paper link forthcoming) (datasheet and code forthcoming)

AJ Chen, Gerald Hoberg, Miao Ben Zhang, "Institutional Participation in Information Production and Anomaly Returns" (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 and code forthcoming)

William A. Ciconte III and Andrew Kitto, "Profit Persistence in the U.S. Audit Market" (online appendix) (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 and code forthcoming)

Jung Ho Choi and Chloe Xie, "Human + AI in Accounting : Early Evidence from the Field" (online appendix) (datasheet and code forthcoming)

Joe Croom, "Interactivity and Illusions of Ability: How Using Generative AI Affects Investor Judgments" (experimental materials) (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 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 and code forthcoming)

Qingkai Dong and Anthony Le, "The Impact of Financial Reporting Mandates on Labor Unions" (paper link forthcoming) (datasheet and code forthcoming)

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

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 and code forthcoming)

Frank Ecker, Xitong Li, Yilan Li, and Fan Wu, "How Stock Market Participants Use Generative Artificial Intelligence: Evidence from User- Platform Interaction Data" (paper link forthcoming) (online appendix) (datasheet and code forthcoming)

Jonas Ewertz, Charlotte Knickrehm, Martin Nienhaus, and Doron Reichmann, "Listen Closely: Measuring Vocal Tone in Corporate Disclosures" (online appendix) (datasheet and code forthcoming)

Elia Ferracuti and Gary Lind, "Macroeconomic Information Acquisition around Earnings Clusters" (online appendix) (datasheet and code forthcoming)

Frank Allen Ferrell, Alberto Manconi, Ekaterina Neretina, William Powley, and Luc Renneboog, "Corporate Litigation, Governance, and the Role of Law Firms" (online appendix forthcoming) (datasheet and code forthcoming)

Rai Rui Gao and Yifei Lu, "Aggregated Compensation Peer Group Disclosure and Managerial Labor Market Competition: A Network Analysis" (online appendix)

Lindsey Gallo, Eva Labro, and James D. Omartian, "Internal Forecasts in Multi-Location Firms" (online appendix) (datasheet and code forthcoming)

Blake Holman, Benjamin P. Commerford and Finn Kinserdal, "Using Unconscious Thought to Improve Evaluations of Complex Accounting Estimates" (paper link forthcoming) (onine appendix forthcoming) (datashet and code forthcoming)

Jenni Kallunki, Juha-Pekka Kallunki, Wayne Landsman, Emma-Riikka Myllymäki, and Lasse Niemi, "Family Matters: Exploring the Link Between Parental and Executive Financial Misconduct" (online appendix) (datasheet and code forthcoming)

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" (paper link forthcoming) (datasheet and code forthcoming)

Eunjee Kim and Hai Pham, "Quid Pro Quo? Private Information Flows in Shareholder Activism: Evidence from Mutual Fund Families" (online appendix) (datasheet and code forthcoming)

Xiangnian Kong and Ke Na, "The Economic Consequences of CEO Compensation Lawsuits" (paper link forthcoming) (online appendix forthcoming) (datasheet and code forthcoming)

Phillip T. Lamoreaux, Lauren Matkaluk, and Amy G. Sheneman, "Do Investors Value Auditor Involvement in Non-GAAP Reporting?" (paper link forthcoming) (datasheet and code forthcoming)

Stephannie Larocque, Jessica Watkins, and Eric Weisbrod, "Consensus?  An Examination of Differences in Earnings Information Across Forecast Data Providers" (paper link forthcoming) (online appendix forthcoming) (datasheet and code forthcoming)

Kelvin K.F. Law and Jingdan Tan, "Diversity Tokenism" (online appendix) (datasheet and code forthcoming) 

Volker Laux and Lucas Mahieux, "Financial Climate-Risk Measurement, Impact Funds, and Green Transitions" 

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

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)

Bradford Levy, "Caution Ahead: Numerical Reasoning and Look-ahead Bias in AI Models" (paper link forthcoming) (datasheet and code forthcoming)

Xiaoxin Li, Joseph F. Brazel, Anna Gold and Justin Leiby, "Inheriting Versus Developing Data Analytic Tests and Auditors’ Professional Skepticism" (datasheet and code forthcoming)

Yichang Liu, Joshua Madsen, and Frank S. Zhou, "Strategic (Inconsistent) Disclosures and Sophisticated Investors: Evidence from Hedge Funds" (online appendix) (datasheet and code forthcoming)

Ben Lourie, Alex Nekrasov, Phong Truong, and Chenqi Zhu, "Do Earnings Announcements Affect Employee Spending? Evidence from Transaction Data" (paper link 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) 

Antonio Moreta, "Reporting Regulation and Private Firms’ Bank Credit" (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 and code forrthcoming)

Dragon Yongjun Tang, Jiali Yan, and Yaqiong Yao, "The Determinants of ESG Ratings: Rater Ownership Matters" (online appendix) (datasheet and code forthcoming)

Xuan Tian, Jiawen Yan, Luo Zuo, "Do Shared Auditors Facilitate Follow-on Innovation?" (online appendix) (datasheet and code forthcoming)

Andrea Tillet, "Revenue Recognition Comparability and Analysts’ Disclosure Processing Costs" (paper link forthcoming) (online appendix forthcoming) (datasheet and code forthcoming)

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

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

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