Volume 63

Volume 63, Issue 1

Arnoud Boot and Vladimir Vladimirov, "Disclosure, Patenting, and Trade Secrecy" (online appendix) (datasheet and code forthcoming)

Ilona Bastiaansen, Alina Lerman, Frank Murphy and Dushyant Vyas, "Court Disclosures of Firms in Chapter 11 Bankruptcy" (datasheet, code, identifiers and log files)

Nicole Cade, Joshua Gunn and Alex Vandenberg, "Measuring the Prevalence of Earnings Manipulations: A Novel Approach" (online appendix) (datasheet and code forthcoming)

Xin Chang, Huasheng Gao, and Wei Li, "Discontinuous Distribution of Test Statistics Around Significance Thresholds in Empirical Accounting Studies" (online appendix) (datasheet and code forthcoming)

Qi Chen, Rahul Vashishtha and Shuyan Wang, "The Decision Relevance of Loan Fair Values for Depositors" (online appendix) (datasheet, code, identifiers and log files)

William Ciconte III, Justin Leiby and Marleen Willekens, "Where does the time go? Auditors’ Commercial Effort, Professional Effort, and Audit Quality" (datasheet and step by step description file)

Richard Frankel, Bright Gershion Godigbe, and MaryJane Rabier, "Information Spillovers at Earnings Announcements" (datasheet, code, identifiers and log files)

John Gallemore, Stephan Hollander, Martin Jacob, and Xiang Zheng "Tax Policy Expectations and Investment" (online appendix) (datasheet and code forthcoming)

Joachim Gassen and Maximillian Muhn, "Financial Transparency of Private Firms: Evidence from a Randomized Field Experiment"  (online appendix) (datasheet and code forthcoming)

Sterling Huang, Sugata Roychowdhury, Ewa Sletten, Yanping Xu, "Just Friends? Managers’ Connections to Judges" (online appendix) (datasheet, code, identifiers and log files)

Yanrong Jia, "The Effect of Federal Judicial System on Public Enforcement: Evidence from SEC Enforcement Actions" (online appendix) (datasheet, code, identifiers and log files)

Volume 63, Issue 2

Lisa De Simone, Rebecca Lester and Aneesh Raghunandan, "Tax Subsidy Information and Local Economic Effects" (datasheet and code forthcoming)

Farzana Afrin, Jinhwan Kim, Sugata Roychowdhury, and Benjamin P. Yost, "Internalizing Peer Firm Product Market Concerns: Supply Chain Relations and M&A Activity" (online appendix) (datasheet and code forthcoming)

Ashleigh L. Bakke, Elizabeth N. Cowle, Stephen P. Rowe, and Michael S. Wilkins, "What Happens to Partners Who Issue Adverse Internal Control Opinions?" (paper link forthcoming) (datasheet and code forthcoming)

Sung-Yuan (Mark) Cheng and Nargess M. Golshan "Silent Suffering: Using Machine Learning to Measure CEO Depression" (online appendix) (datasheet and code forthcoming)

Mahfuz Chy, Inder K. Khurana, and Hoyoun Kyung, "Spillover Effects of the SEC’s Regulatory Oversight on Private Debt Contracting: Evidence from Cross-listed Foreign Firms" (online appendix) (datasheet and code forthcoming)

Ioannis V. Floros, Shane A. Johnson, and Wanjia Zhao, "Redaction as Cross-Regulatory Disclosure Avoidance" (online appendix) (datasheet and code forthcoming)

Yiran Kang, "Financial Reporting Around Private Firms' Securities Offerings" (online appendix) (datasheet and code forthcoming)

Connie X. Mao, Yueru Qin, Xuan Tian, and Chi Zhang, "Does access to patent information help technological acquisitions? Evidence from patent library openings" (online appendix) (data and code forthcoming)

Michelle Nessa, Anh Vuong Persson, Jane Z. Song, Erin Towery, and Mary Vernon, "The Effect of U.S. Country-by-Country Reporting on U.S. Multinationals’ Tax-Motivated Income Shifting and Real Activities" (online appendix) (data and code forthcoming)

Trung Nguyen, Aneesh Raghunandan, and Alexandra Scherf, "How Does Judges’ Personal Exposure to Financial Fraud Affect White-Collar Sentencing?" (datasheet and code forthcoming)

Volume 63, Issue 3

Lucas Mahieux, Haresh Sapra, and Gaoqing Zhang, "Measuring Greenhouse Gas Emissions: What Are the Costs and Benefits" (online appendix) 

Spencer B. Anderson, Kim I. Mendoza and Cassie Mongold, "The Effect of Intangible Asset Classification on Professional Financial Statement Users’ Assessments" (online appendix) (datasheet and code forthcoming)

Stefan J. Huber and Charles G. McClure, "Accounting for Goodwill" (online appendix) (datasheet and code forthcoming)

Lorien Stice-Lawrence, Yu Ting Forester Wong, and Wuyang Zhao, "Short Squeezes After Short-Selling Attacks" (online appendix) (datasheet and code forthcoming)

David Volant, "Common Investor Relations Representation" (online appendix) (datasheet and code forthcoming)

Matthias Breuer, "Correction to "How Does Financial-Reporting Regulation Affect Industry-Wide Resource Allocation?" (corrected datasheet and code)

Volume 63, Issue 4

Rachel M Hayes, Feng Jiang, Yuhui Pan, and Huayi Tan, "Racial Disparities in Financial Complaints and the Role of Corporate Social Attitudes" (datasheet and code forthcoming)

Wei Cai, Yaxuan Chen, and Jee-Eun Shin, "Upward Influencers in Teams" (online appendix) (datasheet and code forthcoming)

Jacky Chau, "Accounting Information Usage and Trading by Retail Investors: Evidence from Integrated Trading Platform" (datasheet and code forthcoming)

Christine Cuny, Mihir Mehta, and Wanli Zhao, "Limits to Political Capture: Evidence from Patent Grants, Disclosures, and Litigation" (datasheet and code forthcoming)

Jagan Krishnan, Meng Li, Mihir N. Mehta, and Hyun Jong Park, "Consequences for Culpable Auditors" (online appendix) (datasheet and code forthcoming)

Seung Y. Lee and Ivan Marinovic, "Dynamic Information Acquisition, Investment, and Disclosure" 

Yao Lu, "The Spillover Effect of Liquidity Transparency on Liquidity Holdings" (datasheet and code forthcoming)

Yi Ru, Ronghuo Zheng, and Yuan Zou, "Public Disclosure of Private Meetings: Does Observing Peers’ Information Acquisition Affect Analysts’ Attention Allocation?" (online appendix) (datasheet and code forthcoming)

Matthew G. Sherwood, "Offshore Shared Services Center Usage by U.S. Big 4 Audit Engagement Teams" (data and code forthcoming)

Kristen Valentine, Jenny Li Zhang, and Yuxiang Zheng, "Strategic Scientific Disclosure: Evidence from the Leahy-Smith America Invents Act" (online appendix) (datasheet and code forthcoming)

Volume 63, Issue 5

Matthew A. Phillips, "Syndicated Lending Relationships, Information Asymmetry, and Market Making in the Secondary Loan Market" (datasheet and code forthcoming)

Waqar Ali, Daniel A. Bens, and Gavin Cassar, "Real Effects of Hedge Accounting Standards: Evidence from ASU 2017-12" (online appendix) (datasheet and code forthcoming)

Katarzyna Bilicka, Elisa Casi, Carol Seregni, and Barbara M. B. Stage, "Tax strategy disclosure: A greenwashing mandate?" (online appendix) (datasheet and code forthcoming)

Jennifer L. Brown, Pablo Casas-Arce, David G. Kenchington, and Roger M. White, "Real Effects of Non-Streamlined Sales Tax Administration: Evidence from the Florida Hotel Industry" (online appendix) (datasheet and code forthcoming)

Wei Cai, Dennis Campbell, Jichang Yu, "The Signaling Value of Internal Employee Coordination"  (online appendix) (datasheet and code forthcoming)

Cai Chen, Svenja Dube, and Shiran Froymovich, "ESG Rating Competition and Rating Quality" (online appendix) (datasheet and code forthcoming)

Ruiting Dai, Xuanjun Dong, Nemit Shroff, and Qin Tan, "Does U.S. immigration policy facilitate financial misconduct?"(online appendix) (datasheet and code forthcoming)

Jared Flake, "To Interact or Not? On the Benefits of Interacting with Unfavorable Analysts during Earnings Calls" (datasheet and code forthcoming)

Felix Fritsch, Qi Zhang, and Xiang Zheng, "Responding to Climate Change Crises: Firms' Tradeoffs" (online appendix) (datasheet and code forthcoming)

Vidhan K. Goyal, Daniel Urban, and Wenting Zhao, "Index Creation, Information Changes, and Financing" (online appendix) (datasheet and code forthcoming)

Manuel Greider and Karl Schumacher, "Use and Design of Peer Evaluations for Bonus Allocations" (online appendix) (datasheet and code forthcoming)