Forthcoming in JAR
Harald Amberger, John Gallemore, and Jaron Wilde, "Corporate Tax System Complexity and Investment Sensitivity to Tax Policy Changes" (paper link forthcoming) (online appendix forthcoming) (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" (paper link forthcoming) (datasheet and code forthcoming)
Karthik Balakrishnan, Darren Bernard, Kristina M. Rennekamp and Blake Steenhoven, "Public Information, Relative Overconfidence, and Capital Flows" (paper link forthcoming) (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 forthcoming) (datasheet and code forthcoming)
Romain Boulland, Thomas Bourveau and Matthias Breuer, "Corporate Websites: A New Measure of Disclosure" (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)
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" (paper link forthcoming) (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" (paper link forthcoming) (datasheet and code forthcoming)
Joe Croom, "Interactivity and Illusions of Ability: How Using Generative AI Affects Investor Judgments" (experimental materials) (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" paper link forthcoming) (online appendix forthcoming) (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)
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)
Kelvin K.F. Law and Jingdan Tan, "Diversity Tokenism" (online appendix) (datasheet and code forthcoming)
Anthony Le, "Accounting Rules and the Labor Market for Accountants" (paper link forthcoming) (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)
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)
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)
Chloe Xie, "Informed Trade of Earnings Announcements" (paper link forthcoming) (online appendix forthcoming) (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?" (paper link forthcoming) (datasheet and code forthcoming)