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 forthcoming)


Volume 61, Issue 2

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

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

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

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

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 forthcoming)

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) (data and code forthcoming)

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 and code forthcoming)

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

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 and code forthcoming)

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

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

Volume 61, Issue 4

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

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

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

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

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

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

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

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

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