Coronavirus Updates

Volume 61, Issue 1

Lucas Mahieux, Haresh Sapra and Gaoqing Zhang, "CECL: Timely Loan Loss Provisioning and Bank Regulation"* (no supplemental files)

Jasmijn Bol, Lisa LaViers, and Jason Sandvik, "Creativity Contests: An Experimental Investigation of Eliciting Employee Creativity" (datasheet and code)

Pietro Bonetti and Gaizka Ormazabal, "Boosting Foreign Investment: The Role of Certification of Corporate Governance" (online appendix) (data, code, and identifiers)

Pierre Chaigneau and Nicolas Sahuguet, "The Complementarity between Signal Informativeness and Monitoring" (no supplemental files)
Wonjae Chang, Michael Dambra, Bryce Schonenberger and Inho Suk, "Does Sensationalism Affect Executive Compensation? Evidence from Pay Ratio Disclosure Reform" (online appendix) (datasheet, code and identifiers)

Justin Chircorp, Michele Fabrizi, Patrizia Malaspina and, Antonio Parbonetti.  "Anti-Mafia Police Actions, Criminal Firms and Peer Firm Tax Avoidance" (online appendix) (datasheet, code and identifiers)

Alexander Dyck, Karl V. Lins, Lukas Roth, Mitch Towner, and Hannes F. Wagner, "Renewable Governance: Good for the Environment?" (online appendix) (datasheet, code and identifiers)

Paul Geertsema and Helen Lu, "Relative Valuation with Machine Learning" (online appendix)

Xu Jiang, Baohua Xin, and Yan Xiong, "The Value of Mandatory Certification: A Real-Effects Perspective" (online appendix)

Shivaram Rajgopal and Prasanna Tantri, "Does A Government Mandate Crowd Out Voluntary Corporate Social Responsibility? Evidence from India" (datasheet and code)


Volume 61, Issue 2

Sorabh Tomar, "Greenhouse Gas Disclosure and Emissions Benchmarking" * (online appendix) (datasheet, code, and identifiers)

Eric Chan, Jeremy Lill, and Victor Maas, "Promote Internally or Hire Externally? The Role of Gift Exchange and Performance Measurement Precision" (datasheet, code and identifiers)

Wei Chen, Paul Hribar, and Sam Melessa, "Standard Error Biases When Using Generated Regressors in Accounting Research" (online appendix) (data, code and identifiers)

Ed deHaan, Nan Li, and Frank Zhou, "Financial Reporting and Employee Job Search" (datasheet, code and identifiers)

Ola Kvaløy and Trond Olsen, "Balanced scorecards: a relational contract approach" (online appendix)

Jacob Zureich, "The (un)controllability principle: The benefits of holding employees accountable for uncontrollable factors" (datasheet and code)

Volume 61, Issue 3

Jung Ho Choi, Joseph Pacelli, Kristina R. Rennekamp and Sorabh Tomar, "Do Jobseekers Value Diversity Information? Evidence from a Field Experiment and Human Capital Disclosures" (online appendix) (datasheet, step by step document and identifiers)

Karthik Balakrishnan, Rafael Copat, Daniela De La Parra, and K. Ramesh, "Racial Diversity Exposure and Firm Responses Following the Murder of George Floyd" (online appendix) (datasheet, code and identifiers)

Shira Cohen, Igor Kadach, Gaizka Ormazabal, and Stefan Reichelstein, "Executive Compensation Tied to ESG Performance: International Evidence" (online appendix) (datasheet, code and identifiers)

Gregory Distelhorst and Jee Eun Shin, "Assessing the Social Impact of Corporations: Evidence from Management Control Interventions in the Supply Chain to Increase Worker Wages" (online appendix) (datasheet, code and identifiers)

Lisa Yao Liu and Shirley Lu, "The Effect of Firms' Information Exposure on Safeguarding Employee Health: Evidence from COVID-19" (online appendix) (datasheet, code and identifiers)

Lynn Linghuan Wang, "Transmission Effects of ESG Disclosure Regulations through Bank Lending Networks" (online appendix) (datasheet, code and identifiers)

Volume 61, Issue 4

Carolyn Deller "Beyond Performance: Does Assessed Potential Matter to Employees' Voluntary Departure Decisions?"* (online appendix) (datasheet and code)

Andrew Bird, Stephen A. Karolyi, and Thomas G. Ruchti, "How Do Firms Respond to Uncertainty? Evidence from U.S. Gubernatorial Elections" (online appendix) (datasheet, code, and identifiers)

Chen Chen, Leonard Leye Li, Louise Yi Lu, and Rencheng Wang, "Flu Fallout: Information Production Constraints and Corporate Disclosure" (online appendix) (datasheet, code and identifiers)

Jung Ho Choi, Brandon Gipper and Sara Malik, "Financial Reporting Quality, Turnover Risk, and Wage Differentials: Evidence from Worker-level Data" (online appendix) (datasheet and detailed steps document)

Raphael Duguay, Thomas Rauter, and Delphine Samuels, "The Impact of Open Data on Public Procurement" (online appendix) (datasheet, code and identifiers)

Duke Ferguson, "Gaming the IRS’s Third-Party Reporting System: Evidence from Pari-Mutuel Wagering" (datasheet, code, and identifiers)

Jiancheng Liu, Wei Shi, Cheng Zeng, Guochang Zhang, "Does Public Firms’ Mandatory IFRS Reporting Crowd Out Private Firms’ Capital Investment?" (online appendix) (datasheet, code and identifiers)

Marcel Olbert and Peter Severin, "Private Equity and Taxes" (online appendix) (datasheet, code and identifiers

Aleksandra B. Zimmerman, Dereck Barr-Pulliam, Joon-Suk Lee, Miguel Minutti-Meza, "Auditors’ Use of In-House Specialists" (online appendix)  (datasheet and code forthcoming)


Volume 61, Issue 5

Travis Chow, Zhongwen Fan, Li Huang, Oliver Zhen Li and Siman Li, "Reciprocity in Corporate Tax Compliance– Evidence from Ozone Pollution" (online appendix) (datasheet and code forthcoming)

Oliver Binz, Robert Hills, and Matthew Kubic, "Did the FASB Codification Reduce the Complexity of Applying U.S. GAAP?" (online appendix) (datasheet, code and identifiers)

Robert R. Carnes, Dane M. Christensen, and Paul E. Madsen, "Externalities of Financial Statement Fraud on the Incoming Accounting Labor Force" (online appendix) (datasheet and code forthcoming)

Rachel W. Flam, Jeremiah Green, Joshua A. Lee, and Nathan Y. Sharp, "Ethnic Minority Analysts’ Participation in Public Earnings Conference Calls" (online appendix) (datasheet, code and identifiers)

Lindsey Gallo, Kendall Lynch and Rimmy Tomy, "Out of Site, Out of Mind? The Role of the Government-Appointed Corporate Monitor" (online appendix) (datasheet and code forthcoming)

Itay Goldstein, Shijie Yang, Luo Zuo, "The Real Effects of Modern Information Technologies: Evidence from the EDGAR Implementation" (online appendix) (datasheet and code forthcoming)

Angela Gore, Yuan Ji and Susan Kulp, "Do governments hide resources from unions? The influence of public sector unions on reported discretionary fund balance ratios" (online appendix) (datasheet, code and identifiers)

W. Robert Knechel and Devin Williams, "The Effect of Client Industry Agglomerations on Auditor Industry Specialization" (datasheet, code and identifiers)

Allison Nicoletti and Christina Zhu, "Economic Consequences of Transparency Regulation: Evidence from Bank Mortgage Lending" (online appendix) (datasheet and code forthcoming)