Coronavirus Updates

Volume 59, Issue 1

Trung Nguyen, "The Effectiveness of White-Collar Crime Enforcement: Evidence from the War on Terror" * (online appendix) (datasheet, code and identifiers)

Matthias Breuer, "How Does Financial-Reporting Regulation Affect Industry-wide Resource Allocation?" (online appendix) (datasheet, code and identifiers)

Stefano Cascino, Ane Tamayo, and Felix Vetter, "Labor Market Effects of Spatial Licensing Requirements: Evidence from CPA Mobility" (online appendix) (datasheet, code and identifiers)

Jason V. Chen, Kurt H. Gee, and Jed J. Neilson, "Disclosure Prominence and the Quality of Non-GAAP Earnings" (online appendix) (datasheet, code and identifiers)

Christine Cuny, Omri Even-Tov, and Edward M. Watts, "From implicit to explicit: The impact of disclosure requirements on hidden transaction costs" (online appendix) (datasheet, code and identifiers)

Patricia Dechow, Ryan Erhard, Richard Sloan and Mark Soliman, "Implied Equity Duration: A Measure of Pandemic Shutdown Risk" (datasheet, code and identifiers)

Luzi Hail, Maximilian Muhn and David Oesch, "Do Risk Disclosures Matter When It Counts? Evidence from the Swiss Franc Shock" (online appendix) (datasheet, code and identifiers)

Sarah B. Stuber and Chris E. Hogan, "Do PCAOB Inspections Improve the Accuracy of Accounting Estimates?" (online appendix) (online appendix tables) (datasheet, code and identifiers)


Volume 59, Issue 2

Rachel Geoffroy and Heemin Lee, "The Role of Academic Research in SEC Rulemaking: Evidence from Business Roundtable v. SEC" * (online appendix) (datasheet and code)

Cyrus Aghamolla and Tadashi Hashimoto, "Aggressive Boards and CEO Turnover" (online appendix)

Janja Brendel and James Ryans, "Responding to Activist Short Sellers: Allegations, Firm Disclosure Choices, and Outcomes" (online appendix) (datasheet, code and identifiers)

Stephanie F. Cheng, "The Information Externality of Public Firms’ Financial Information in the State-Bond Secondary Market" (datasheet, code and identifiers)

Travis Dyer and Eunjee Kim, "Anonymous Equity Research" (online appendix) (datasheet, code and identifiers)

Atif Ellahie and Zachary Kaplan, "Show me the money! Dividend policy in countries with weak institutions" (online appendix) (datasheet, code, and identifiers)

Henry Eyring, Patrick J. Ferguson and Sebastian Koppers, "Less Information, More Comparison, and Better Performance: Evidence from a Field Experiment" (datasheet and code)

Jung Koo Kang, Lorien Stice-Lawrence, and Forester Wong, "The Firm Next Door: Using Satellite Images to Study Local Information Advantage" (online appendix) (datasheet and code)

Volume 59, Issue 3

Expected Loan Loss Provisioning

Germán López-Espinosa, Gaizka Ormazaba, and Yuki Sakasai, "Switching From Incurred to Expected Loan Loss Provisioning: Early Evidence"* (online appendix) (datasheet, code and identifiers)

P. Barrett Wheeler, "Unrecognized Expected Credit Losses and Bank Share Prices" (online appendix) (datasheet, code and identifiers)

Matthew J. Bloomfield, "The Asymmetric Effect of Reporting Flexibility on Priced Risk" (online appendix) (datasheet, code and identifiers)

Martijn Cremers,Ankur Pareek, and Zacharias Sautner, "Short-Term Institutions, Analyst Recommendations, and Mispricing: The Role of Higher-Order Beliefs" (online appendix) (datasheet, code, and identifiers)

Henry L. Friedman and Lucas Mahieux, "How is the Audit Market Affected by Characteristics of the Non-Audit Services Market?" (no supplemental files)

Nick Guest, "The Information Role of the Media in Earnings News?" (online appendix) (datasheet, code and identifiers)

Rachel M Hayes, Feng Jiang and Yihui Pan, "Voice of the Customers: Local Trust Culture and Consumer Complaints to the CFPB" (online appendix) (datasheet, code and identifiers)

Anya Kleymenova and Irem Tuna, "Regulation of Compensation and Systemic Risk: Evidence from the UK" (online appendix) (datasheet, code and identifiers)

Volume 59, Issue 4

Jung Ho Choi, "Accrual Accounting and Resource Allocation: A General Equilibrium Analysis" * (online appendix) (datasheet, code and identifiers)

Marc Badia, Miguel Duro, Fernando Penalva, and Stephen G. Ryan, "Debiasing the Measurement of Conditional Conservatism" (online appendix) (datasheet, code and identifiers)

Sean Cao, Kai Du, Baozhong Yang and Alan (Liang) Zhang, "Copycat Skills and Disclosure Costs: Evidence from Peer Companies’ Digital Footprints" (online appendix) (datasheet, code and identifiers)

George Drymiotes and Konduru Sivaramakrishnan, "Strategic Director Appointments" (online appendix)

Ian D. Gow, David F. Larcker, and Anastasia A. Zakolyukina, "Non-answers During Conference Calls" (online appendix) (datasheet, code and identifiers)

Nan Li,  "Do Majority-of-Minority Shareholder Voting Rights Reduce Expropriation? Evidence from Related Party Transactions" (online appendix) (datasheet, code and identifiers)

Tim Martens and Christoph J. Sextroh, "Analyst Coverage Overlaps and Interfirm Information Spillovers" (online appendix) (datasheet, code and identifiers)

David A. Maslar, Matthew Serling, and Sarah Shaikh, "Economic Downturns and the Informativeness of Management Earnings Forecasts" (online appendix) (datasheet, code and identifiers)


Volume 59, Issue 5

Jeremy Bertomeu, Edwige Cheynel and Davide Cianciaruso, "Strategic Withholding and Imprecision in Asset Measurement"* (online appendix)

Eddy Cardinaels and Christoph Feichter, "Forced rating systems from employee and supervisor perspectives" (datasheet, code, and experimental materials)

Yangyang Chen, Jeffrey Ng, and Xin Yang, "Talk Less, Learn More: Strategic Disclosure in Response to Managerial Learning from the Options Market" (online appendix) (datasheet, code and identifiers)

Simon Dekeyser, Ann Gaeremynck, W. Robert Knechel, and Marleen Willekens, "Multimarket Contact and Mutual Forbearance in Audit Markets" (online appendix) (datasheet, code and identifiers)

Aiyesha Dey, Jonas Heese and Gerardo Pérez-Cavazos, "Cash-for-information whistleblower programs: Effects on whistleblowing and consequences for whistleblowers" (online appendix) (datasheet and code)

Marcus M. Doxey, James G. Lawson, Thomas J. Lopez and Quinn T. Swanquist, "Do Investors Care Who Did the Audit? Evidence from Form AP" (online appendix) (datasheet, code and identifiers)

Svenja Dube and Chenqi Zhu, "The disciplinary effect of social media: Evidence from workplace practices in response to Glassdoor reviews" (online appendix) (datasheet, code and identifiers)

Zachary Kaplan, Xiumin Martin and Yifang Xie, "Truncating Optimism" (online appendix) (datasheet, code and identifiers)