Coronavirus Updates

Volume 54, Issue 1

Robert M. Bushman, Alina Lerman and X. Frank Zhang, "The Changing Landscape of Accrual Accounting" (online appendix

Yasheng Chen, Johnny Jermias, and Tota Panggabean, "The Role of Visual Attention in the Managerial Judgment of Balanced-Scorecard Performance Evaluation: Insights from using an Eye-Tracking Device" (online appendix) (datasheet) (dataset)

Scott D. Dyreng, Jeffrey L. Hoopes, and Jaron H. Wilde, "Public Pressure and Corporate Tax Behavior(online appendix)

Roger Silvers, "The Valuation Impact of SEC Enforcement Actions on Nontarget Foreign Firms" (online appendix)

Biqin Xie, "Does Fair Value Accounting Exacerbate the Procyclicality of Bank Lending?" (online appendix) (datasheet)

Volume 54, Issue 2

Christian Leuz and Peter Wysocki,  “The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research” (online appendix

Volume 54, Issue 3

Anna Bergman Brown, “Institutional Differences and International Private Debt Markets: A Test Using Mandatory IFRS Adoption” (online appendix

Robert M. Bushman, Bradley E. Hendricks, and Christopher D. Williams, “Bank Competition: Measurement, Decision-Making, and Risk-Taking” (online appendix(datasheet) 

Dain C. Donelson, John McGinnis, and Richard D. Mergenthaler, “Explaining Rules-Based Characteristics in U.S. GAAP: Theories and Evidence” (online appendix

Urooj Khan and N. Bugra Ozel, “Real Activity Forecasts Using Loan Portfolio Information” (online appendix)

Volume 54, Issue 4

Dan Bernhardt, Chi Wan and Zhijie Xiao, "The Reluctant Analyst" (datasheet and code)  

Peter R. Demerjian, John Donovan, and Chad R. Larson, "Fair Value Accounting and Debt Contracting: Evidence from Adoption of SFAS 159" (online appendix)

Russell Jame, Rick Johnston, Stanimir Markov, and Michael C. Wolfe, "The Value of Crowdsourced Earnings Forecasts" (online appendix) (datasheet) (sas program)

Lian Fen Lee and Alvis K. Lo, "Do opinions on Financial Misstatement Firms Affect Analysts’ Reputation with Investors? Evidence from Reputational Spillovers" (online appendix)

Tim Loughran and Bill McDonald, "Textual Analysis in Accounting and Finance: A Survey" (datasheet

Volume 54, Issue 5

Shana Clor-Proell, Lisa Koonce, and Brian White, "How Do Experienced Users Evaluate Hybrid Financial Instruments?" (datasheet forthcoming)

W. Robert Knechel and Justin Leiby, "If You Want My Advice: Status Motives and Audit Consultations About Accounting Estimates" (datasheet and instrument)