Coronavirus Updates

Volume 57, Issue 1

Elizabeth Blankespoor, Ed deHaan, John Wertz, and Christina Zhu. "Why do Individual Investors Disregard Accounting Information? The Roles of Information Awareness and Acquisition Costs?" (online appendix) (datasheet and code

Mark T. Bradshaw, Alan G. Huang, and Hongping Tan, "The Effects of Analyst-Country Institutions on Biased Research: Evidence from Target Prices" (online appendix) (datasheet and code)

John Gallemore, Brandon Gipper, and Edward Maydew, "Banks as Tax Planning Intermediaries" (online appendix) (datasheet and code)

Martin Holzhacker, Stephan Kramer, Michal Matejka, and Nick Hoffmeister, "Relative Target Setting and Cooperation" (datasheet and code)

Inder K. Khurana and Wei Wang, "International Mergers and Acquisition Laws, the Market for Corporate Control and Accounting Conservatism" (online appendix) (datasheet and code)

Volume 57, Issue 2

Anne Beatty, Jacquelyn Gillette, Reining Petacchi, and Joseph Weber, "Do rating agencies benefit from providing higher ratings? Evidence from the consequences of municipal bond ratings recalibration" (online appendix) (datasheet and code

Lori Shefchik Bhaskar, Patrick E. Hopkins, and Joseph H. Schroeder, "An Investigation of Auditors’ Judgments when Companies Release Earnings before Audit Completion" (datasheet and files

Ciao-Wei Chen "The Disciplinary Role of Financial Statements: Evidence from Mergers and Acquisitions of Privately Held Targets" (online appendix) (datasheet and code)

Allen Huang, Kai Wai Hui, and Reeyarn Zhiyang Li, "Federal Judge Ideology: A New Measure of Ex-Ante Litigation Risk" (online appendix) (datasheet and code)

Kelvin K.F. Law and Lillian F. Mills, "Financial Gatekeepers and Investor Protection: Evidence from Criminal Background Checks" (online appendix) (datasheet and code)

Sugata Roychowdhury and Suraj Srinivasan, "The Role of Gatekeepers in Capital Markets" (online appendix)


Volume 57, Issue 3

Matthias Breuer and David Windisch "Investment Dynamics and Earnings-Return Properties: A Structural Approach" (online appendix) (datasheet and code

Anna M. Costello, Joao Granja, and Joseph Weber "Do Strict Regulators Increase the Transparency of Banks?" (online appendix) (datasheet and code)

Jonas Heese and Gerardo Perez Cavazos "Fraud Allegations and Government Contracting" (datasheet and code)

Gerardo Perez Cavazos "Consequences of debt forgiveness: Strategic default contagion and lender learning" (online appendix) (datasheet and code)

Nico Lehmann, "Do Corporate Governance Analysts Matter? Evidence from the Expansion of Governance Analyst Coverage" (online appendix) (datasheet and code)

Joshua Madsen and Marina Niessner, "Is Investor Attention for Sale? The Role of Advertising in Financial Markets" (online appendix) (datasheet and code)

Volume 57, Issue 4


Colleen Honigsberg "Hedge Fund Regulation and Fund Governance: Evidence on the Effects of Mandatory Disclosure Rules" (online appendix) (datasheet and code)

Sudipta Basu and Yi Liang "Director-Liability-Reduction Laws and Conditional Conservatism" (online appendix) (datasheet and code)

Elizabeth Blankespoor "The Impact of Information Processing Costs on Firm Disclosure Choice: Evidence from the XBRL Mandate" (online appendix) (datasheet and code)

Christie Hayne and Marshall Vance, "Information Intermediary or De Facto Standard Setter? Field Evidence on the Indirect and Direct Influence of Proxy Advisors" (online appendix) (datasheet)

Xianjie He, Huifang Yin, Yachang Zeng, Huai Zhang, and Hailong Zhao, "Facial Structure and Achievement Drive: Evidence from Financial Analysts" (online appendix) (datasheet and code)

Rebecca Lester "Made in the U.S.A.? A Study of Firm Responses to Domestic Production Incentives" (online appendix) (datasheet and code)

Volume 57, Issue 5

S.P. Kothari and Charles Wasley, "Commemorating the 50-Year Anniversary of Ball and Brown (1968): The Evolution of Capital Market Research over the Past 50 Years" (no supplemental files)

Carlos Corona, Lin Nan and Gaoqing Zhang, "The Coordination Role of Stress Tests in Bank Taking" (no supplemental files)

Rajiv D. Banker,  Masako Darrough, Shaopeng Li, and Lucas Threinen, "The Value of Pre-contract Information about an Agent's Ability in the Presence of Moral Hazard and Adverse Selection" (no supplemental files)

Stefano Cascino, Maria Correia, and Ane Tamayo, "Does Consumer Protection Enhance Disclosure Credibility in Reward Crowdfunding?" (online appendix) (datasheet and code

Preeti Choudhary, Kenneth Merkley, and Katherine Schipper, "Auditors' Quantitative Materiality Judgements: Properties and Implications for Financial Reporting Reliability" (online appendix) (datasheet and files)