Coronavirus Updates

Volume 55, Issue 1

Jeremy Michels, "Disclosure versus Recognition: Inferences from Subsequent Events" (online appendix) (cusips)

Matthew J. Bloomfield, Ulf Bruggemann, Hans B. Christensen and Christian Leuz, "The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession" (online appendix) (datasheet and code)

Zahn Bozanic, Jeffrey L. Hoopes, Jacob R. Thornock, and Braden M. Williams, "IRS Attention" (online appendix) (datasheet and code)

Robert M. Bushman, Christopher D. Williams, and Regina Wittenberg-Moerman, "The Informational Role of the Media in Private Lending" (online appendix)

Michael Minnis and Andrew Sutherland, "Financial Statements as Monitoring Mechanisms: Evidence from Small Commercial Loans" (online appendix)

Volume 55, Issue 2

Elizabeth Blankespoor, Bradley E. Hendricks, and Gregory S. Miller, "Perceptions and Price: Evidence from CEO Presentations at IPO Roadshows" (datasheet and code)

Scott D. Dyreng, Rahul Vashishtha, and Joseph Weber, "Direct Evidence on the Informational Properties of Earnings in Loan Contracts" (online appendix) (datasheet and code)

David Godsell, Michael Welker, and Ning Zhang, "Earnings Management During Antidumping Investigations in Europe: Sample-Wide and Cross-Sectional Evidence" (online appendix) (datasheet and code)

Christian Laux and Thomas Rauter, "Procyclicality of US Bank Leverage" (online appendix) (datasheet and code)

Jonathan Rogers, Douglas J. Skinner and Sarach L.C. Zechman, "Run EDGAR run: SEC Dissemination in a high-frequency world" (datasheet and code)

Volume 55, Issue 3

Ed DeHaan, Joshua Madsen, and Joseph D. Piotroski, "Do Weather-Induced Moods Affect the Processing of Earnings News?" (online appendix) (datasheet and code)

Mark DeFond and Clive Lennox, "Do PCAOB Inspections Improve the Quality of Internal Control Audits?" (online appendix) (datasheet and code

Iftekhar Hasan, Chun-Keung (Stan) Hoi, Qiang Wu and Hao Zhang, "Does Social Capital Matter in Corporate Decisions? Evidence from Corporate Tax Avoidance" (online appendix) (datasheet and code)

Alexander Ljungqvist, Liandong Zhang and Luo Zuo, "Sharing Risk with the Government: How Taxes Affect Corporate Risk Taking" (online appendix) (datasheet and code)

Joshua Madsen, "Anticipated Earnings Announcements and the Customer-Supplier Anomaly" (online appendix) (datasheet and code)

Volume 55, Issue 4

Petro Lisowsky, Michael Minnis and Andrew Sutherland, "Economic Growth and Financial Statement Verification" (online appendix) (datasheet and code)

Susan Chaplinsky, Kathleen Weiss Hanley and S. Katie Moon, "The JOBS Act and the Costs of Going Public" (online appendix) (datasheet and code)

Aytekin Ertan, Maria Loumioti, and Regina Wittenberg-Moerman, "Enhancing Loan Quality Through Transparency: Evidence from the European Central Bank Loan Level Reporting Initiative" (online appendix) (datasheet and code)

Vivian W. Fang, Allen H. Huang and Wenyu Wang, "Imperfect Accounting and Reporting Bias" (online appendix)

Sabrina Chi, Shawn X. Huang and Juan Manuel Sanchez, "CEO Inside Debt Incentives and Corporate Tax Sheltering" (datasheet and code

Steven J. Kachelmeier and Ben W. Van Landuyt, "Prompting the Benefit of the Doubt: The Joint Effect of Auditor-Client Social Bonds and Measurement Uncertainty on Audit Adjustments" (datasheet and code)

Volume 55, Issue 5

Hans B. Christensen and Valeri V. Nikolaev, "Contracting on GAAP Changes: Large Sample Evidence" (online appendix) (datasheet and code)

Pablo Casas-Arce, Sofia M. Lourenco, and F. Asis Martinez-Jerez, "The Performance Effect of Feedback Frequency and Detail: Evidence from a Field Experiment in Customer Satisfaction" (datasheet and code)

Charles Ham, Mark Lang, Nicholas Seybert, and Sean Wang, "CFO Narcissim and Financial Reporting Quality" (datasheet and code)

Jessen L. Hobson, William J. Mayew, Mark Peecher, and Mohan Venkatachalam, "Improving Experienced Auditors’ Detection of Deception in CEO Narratives" (datasheet and code)

Hyun A. Hong, Jeong-Bon Kim, and Michael Welker, "Divergence of Cash Flow and Voting Rights, Opacity, and Stock Crash Risk: International Evidence" (online appendix) (datasheet and code)

Michael Kisser, John Kiff and Mauricio Soto, "Do managers of U.S. defined benefit pension plan sponsors use regulatory freedom strategically?" (online appendix) (datasheet and code)

Hariom Manchiraju and Shivaram Rajgopal, "Does Corporate Social Responsibility (CSR) Create Shareholder Value? Evidence from the Indian Companies Act 2013" (datasheet and code)