Volume 60, Issue 1

John M. Barrios, "Occupational Licensing and Accountant Quality: Evidence from the 150-Hour Rule" * (online appendix) (datasheet and code)

Abigail Allen, Melissa F. Lewis-Western, and Kristen Valentine, "The Innovation and Reporting Consequences of Financial Regulation for Young Life-Cycle Firms" (datasheet, code and identifiers)

Hadiye Aslan, "Personal Financial Distress, Limited Attention and Sell-Side Analysts" (online appendix) (datasheet and code)

Thomas Bourveau, Emmanuel T. De George, Atif Ellahie, and Daniele Macciocchi, "The Role of Disclosure and Information Intermediaries in an Unregulated Capital Market: Evidence from Initial Coin Offerings" (online appendix) (datasheet, code and identifiers)

Benjamin P. Commmerford, Sean A. Dennis, Jennifer R. Joe, and Jenny W. Ulla, "Man Versus Machine: Complex Estimates and Auditor Reliance on Artificial Intelligence" (datasheet and code)

Michael P. Donohoe, Hansol Jang, and Petro Lisowsky, "Competitive Externalities of Tax Cuts" (datasheet, code and identifiers)

Vincent Gregoire and Charles Martineau, "How Is Earnings News Transmitted to Stock Prices?"(online appendix) (datasheet, code and identifiers)

Paul Hribar, Richard Mergenthaler, Aaron Roeschley, Spencer Young, and Chris X. Zhao, "Do Managers Issue More Voluntary Disclosure When GAAP Limits Their Reporting Discretion in Financial Statements?" (online appendix) (datasheet, code and identifiers)

Jacob Infuehr and Volker Laux, "Managerial Optimism and Debt Covenants" (no supplemental files)

Volume 60, Issue 2

Kevin C. Smith and Eric C. So, "Measuring Risk Information" *(online appendix) (datasheet, code, and identifiers)

Dan Amiram, Bjorn N. Jorgensen, and Daniel Rabetti, "Coins for Bombs: The Predictive Ability of On-Chain Transfers for Terrorist Attacks" (online appendix) (datasheet, code and identifiers)

Xi Chen, Yang Ha Cho, Yiwei Dou, and Baruch Lev, "Predicting Future Earnings Changes Using Machine Learning and Detailed Financial Data" (online appendix) (datasheet, code and identifiers)

Antonio Dávila and Martí Guasch, "Manager’s Body Expansiveness, Investor Perceptions, and Firm Forecast Errors and Valuation" (online appendix) (datasheet and code)

Bin Li and Mohan Venkatachalam, "Leveraging Big Data to Study Information Dissemination of Material Firm Events" (datasheet and code)

Miao Liu, "Assessing Human Information Processing in Lending Decisions: A Machine Learning Approach" (online appendix) (datasheet and code)

Lin Peng, Siew Hong Teoh, Yakun Wang and Jiawen Yan, "Face Value: Trait Impressions, Performance Characteristics, and Market Outcomes for Financial Analysts" (online appendix) (datasheet, code and identifiers)

 

Volume 60, Issue 3

Sehwa Kim, "Delays in Banks’ Loan Loss Provisioning Affect Economic Downturns: Evidence from the U.S. Housing Market" * (online appendix) (datasheet, code, and identifiers)

Cyrus Aghamolla and Richard T. Thakor, "Do Mandatory Disclosure Requirements for Private Firms Increase the Propensity of Going Public?" (online appendix) (datasheet and code)

Bingyi Chen and Jenelle K. Conaway, "Do U.S. Investors Value Foreign Component Auditors?" (datasheet, code and identifiers)

Kevin Chen, Tai-Yuan Chen, Weifang Han and Hongqi Yuan, "Auditors under Fire: The Association between Audit Errors and the Career Setbacks of Individual Auditors" (online appendix) (datasheet, code, and identifiers)

Yangyang Chen, Jun Huang, Ting Li and Jeffrey Pittman, "It’s a Small World: The Importance of Social Connections with Auditors to Mutual Fund Managers’ Portfolio Decisions"(datasheet, code and identifiers)

Jeffrey L. Coles, Elena Patel, Nathan Seegert, and Matt Smith, "How Do Firms Respond to Corporate Taxes?" (online appendix) (datasheet, code and identifiers)

Alex Edmans, Vivian W. Fang, and Allen H. Huang, "The Long-Term Consequences of Short-Term Incentives" (online appendix) (datasheet, code, and identifiers)

W. Brooke Elliott, Brian T. Gale, and Jessen L. Hobson, "The Joint Influence of Information Push and Value Relevance on Investor Judgments and Market Efficiency"  (datasheet and code) (research materials)

Stephen Glaeser and James Omartian, "Public Firm Presence, Financial Reporting, and the Decline of US Manufacturing" (online appendix) (datasheet, code, and identifiers)

Jed J. Neilson, Stephen G. Ryan, K. Philip Wang, and Biqin Xie, "Asset-Level Transparency and the (E)valuation of Asset-Backed Securities" (online appendix) (datasheet, code and identifiers)

 

Volume 60, Issue 4

George-Levi Gayle, Chen Li and Robert A. Miller, "Was Sarbanes-Oxley Costly? Evidence from Optimal Contracting on CEO Compensation" (online appendix) (no supplemental files)

Kristian D. Allee, Brian J. Bushee, Tyler J. Kleppe, and Andrew T. Pierce, "Did the Siebel Systems Case Limit the SEC’s Ability to Enforce Regulation Fair Disclosure?"  (online appendix) (datasheet, code and identifiers

John M. Barrios, Pietro A. Bianchi, Helena Isidoro, and Dhananjay Nanda, "Boards of a Feather: Homophily in Foreign Director Appointments Around the World" (online appendix) (datasheet, code, and identifiers)

Philip G. Berger and Heemin Lee, "Did the Dodd-Frank Whistleblower Provision Deter Accounting Fraud?" (datasheet, code, and identifiers)

Oliver Binz and John Graham, "The Information Content of Corporate Earnings: Evidence from the Securities Exchange Act of 1934" (online appendix) (datasheet, code and identifiers)

Elizabeth Carson, Roger Simnett, Ulrike Thürheimer, and Ann Vanstraelen, "Involvement of Component Auditors in Multinational Group Audits: Determinants and Audit Outcomes" (online appendix) (datasheet, code and identifiers)

Raphael Duguay, "The Economic Consequences of Financial Audit Regulation in the Charitable Sector" (online appendix) (datasheet, code, and identifiers)

Peter Fiechter, Jörg-Markus Hitz, and Nico Lehmann, "Real effects of a widespread CSR reporting mandate: Evidence from the European Union’s CSR directive"  (online appendix) (datasheet, code, and identifiers)

Jeremiah Green, Henock Louis and Jalal Sani, "Intangible Investments, Scaling, and the Trend in the Accruals-Cash Flows Association" (online appendix) (datasheet, code and identifiers)

Anya Kleymenova and Rimmy E. Tomy, "Observing Enforcement: Evidence from Banking" (online appendix) (datasheet, code, and identifiers)

 

Volume 60, Issue 5

Andrea Pawliczek, A. Nicole Skinner, and Sarah L.C. Zechman, "Facilitating Tacit Collusion through Voluntary Disclosure: Evidence from Common Ownership" (online appendix) (datasheet and code forthcoming)

Khyrstyna Bochkay, Stan Markov, Musa Subasi, and Eric Weisbrod, "The Roles of Data Providers and Analysts in the Production, Dissemination, and Pricing of Street Earnings"  (online appendix) (datasheet, code, and identifiers)

Adam Bordeman and Peter Demerjian, "Do Borrowers Intentionally Avoid Covenant Violations? A Reexamination of the Debt Covenant Hypothesis"  (online appendix) (datasheet and code forthcoming)

Nerissa C. Brown, Brian T. Gale, and Stephanie M. Grant, "How Do Disclosure Repetition and Interactivity Influence Investors' Judgements?" (datasheet and research materials)

Preeti Choudhary, Kenneth Merkley, and Katherine Schipper, "The Costs of Waiving Audit Adjustments" (datasheet and code forthcoming)

Christoph Feichter, Frank Moers, and Oscar Timmermans, "Relative Performance Evaluation and Competitive Aggressiveness" (online appendix) (datasheet, code and identifiers)

Ryan G. Gueggenmos, Kristina Rennekamp, Kathy Rupar and Sean Wang, "The Relationship between Non-GAAP Earnings and Aggressive Estimates in Reported GAAP Numbers" (online appendix) (datasheet, code and identifiers)

Nicholas J. Hallman, Jaime J. Schmidt, and Anne M. Thompson, "Audit Implications of Non-GAAP Reporting" (online appendix) (datasheet, code, and identifiers)

Jinzhi Lu, "Limited Attention: Implications for Financial Reporting" (online appendix) (no data files)