Volume 64
Volume 64, Issue 1
Lindsey Gallo, Eva Labro, and James D. Omartian, "Internal Forecasts in Multi-Location Firms" (online appendix) (datasheet, code and log files)
Chelsea M. Anderson, Vivian W. Fang, James R. Moon, Jr. and Jonathan E. Shipman, "Accounting for Cryptocurrencies" (online appendix) (datasheet, code, identifier and log files)
Romain Boulland, Thomas Bourveau and Matthias Breuer, "Corporate Websites: A New Measure of Disclosure" (datasheet, code, identifier and log files)
Elizabeth Carson, Phillip Lamoreaux, Roger Simnett, Ulrike Thürheimer, and Ann Vanstraelen, "Establishment of National Public Audit Oversight Boards: Descriptive Evidence and Implications for Audit Quality" (online appendix) (datasheet, code, identifiers, and log files)
Judson Caskey, Kanyuan Huang, and Daniel Saavedra, "Amendment Thresholds and Voting Rules in Debt Contracts" (datasheet, code, identifiers, and log files)
Jonas Ewertz, Charlotte Knickrehm, Martin Nienhaus, and Doron Reichmann, "Listen Closely: Measuring Vocal Tone in Corporate Disclosures" (online appendix) (datasheet, code, identifiers, and log files)
Eric R. Holzman, Brian P. Miller, Kristina M. Rennekamp, and Ashley K. Saucuic, "The Role of the Observed Punishment in Deterring the Spillover Effects of Corporate Misconduct Among Non-Peers" (online appendix) (datasheet, code, and log files)
Kelvin K.F. Law and Jingdan Tan, "Diversity Tokenism" (online appendix) (datasheet, code, identifiers and log files)
Jimmy Lee, Shaphan Ng, Il Sun Yoo, and Liandong Zhang, "Freedom of Expression Protection and Corporate Concealment of Bad News: Evidence from State Anti-SLAPP Laws" (online appendix) (datasheet, code, identifiers and log files)
Yifei Lu, Joanna Wu and Yucheng (John) Yang, "Does Foreign Investors’ Information Access Vary with Geopolitical Tensions? Evidence from Corporate Conference Calls" (online appendix) (datasheet, code, identifiers and log files)
Xuan Tian, Jiawen Yan, Luo Zuo, "Do Shared Auditors Facilitate Follow-on Innovation?" (online appendix) (datasheet, code, identifiers and log files)
Biwen Zhang, "Paving the Road to the Buy-Side" (online appendix) (datasheet, code, identifiers and log files)
Volume 64, Issue 2
Jenni Kallunki, Juha-Pekka Kallunki, Wayne Landsman, Emma-Riikka Myllymäki, and Lasse Niemi, "Family Matters: Exploring the Link Between Parental and Executive Financial Misconduct" (online appendix) (datasheet and code forthcoming)
William A. Ciconte III and Andrew Kitto, "Profit Persistence in the U.S. Audit Market" (online appendix) (datasheet and code forthcoming)
Joe Croom, "Interactivity and Illusions of Ability: How Using Generative AI Affects Investor Judgments" (experimental materials) (datasheet and code forthcoming)
Elia Ferracuti and Gary Lind, "Macroeconomic Information Acquisition around Earnings Clusters" (online appendix) (datasheet and code forthcoming)
Frank Allen Ferrell, Alberto Manconi, Ekaterina Neretina, William Powley, and Luc Renneboog, "Corporate Litigation, Governance, and the Role of Law Firms" (online appendix forthcoming) (datasheet and code forthcoming)
Rai Rui Gao and Yifei Lu, "Aggregated Compensation Peer Group Disclosure and Managerial Labor Market Competition: A Network Analysis" (online appendix)
Xiaoxing Li, Joseph F. Brazel, Anna Gold and Justin Leiby, "Inheriting Versus Developing Data Analytic Tests and Auditors’ Professional Skepticism" (datasheet and code forthcoming)
Yichang Liu, Joshua Madsen, and Frank S. Zhou, "Strategic (Inconsistent) Disclosures and Sophisticated Investors: Evidence from Hedge Funds" (online appendix) (datasheet and code forthcoming)
Ben Lourie, Alex Nekrasov, Phong Truong, and Chenqi Zhu, "Do Earnings Announcements Affect Employee Spending? Evidence from Transaction Data" (datasheet and code forthcoming)
Antonio Moreta, "Reporting Regulation and Private Firms’ Bank Credit" (online appendix) (datasheet and code forthcoming)
Dragon Yongjun Tang, Jiali Yan, and Yaqiong Yao, "The Determinants of ESG Ratings: Rater Ownership Matters" (online appendix) (datasheet and code forthcoming)