Volume 62

Volume 62, Issue 1

Ray Ball, "By What Criteria Do We Evaluate Accounting? Some Thoughts on Economic Welfare and The Archival Literature" (online appendix)
 
Shantanu Banerjee, Sudipto Dasgupta, Rui Shi, and Jiali Yan, "Information Complementarities and the Dynamics of Transparency Shock Spillovers" (online appendix) (datasheet and code forthcoming)

Bianca Beyer, Rico Chaskel, Simone Euler, Joachim Gassen, Ann-Kristin Großkopf, and Thorsten Sellhorn, "How Does Carbon Footprint Information Affect Consumer Choice? A Field Experiment" (online appendix) (datasheet and code forthcoming)

Lifeng Gu and Jin Xie, "Price Rigidities and the Value of Public Information" (online appendix) (datasheet, code, and identifiers)

Rudy Guo and Xiaoli (Shaolee) Tian, "Regulatory Transparency and Regulators’ Effort: Evidence from Public Release of the SEC’s Review Work" (online appendix) (datasheet and code forthcoming)Eldar Maksymov, Mark Peecher, Andrew Sutherland, and Joseph Weber, "Audit Partners’ Role in Material Misstatement Resolution: Survey and Interview Evidence"  (datasheet and code forthcoming)

Yue Zhang, "Corporate R&D Investments Following Competitors’ Voluntary Disclosures: Evidence from the Drug Development Process" (datasheet and code forthcoming)

Jan Bouwens, Christian Hoffman and Nina Schwaiger, "Target setting in hierarchies: the role of middle managers" (datasheet and code forthcoming)

Christian Hofmann and Raffi Indjejikian, "Transparency in Hierarchies" (analytical, no supplemental files)

Volume 62, Issue 2

Andrew G. Sutherland, Matthias Uckert and Felix W. Vetter, "Occupational Licensing and Minority Participation in Professional Labor Markets" (datasheet and code forthcoming)

Byeongchan An, Robert Bushman, Anya Kleymenova, and Rimmy E. Tomy,  "Bank Supervision and Organizational Capital: The Case of Minority Lending"  (datasheet and code forthcoming)

Bok Baik, Omri Even-Tov, Russell Han, and David Park, "The Real Effects of Supply Chain Transparency Regulation – Evidence from Section 1502 of the Dodd-Frank Act" (online appendix) (datasheet and code forthcoming)

Gus De Franco, Yuyan Guan, Yibin Zhou, and Xindong Zhu, "The Impact of Credit Market Development on Auditor Choice: Evidence from Banking Deregulation" (datasheet and code forthcoming)

Jody Grewal, Aditya Mohan, Gerardo Perez-Cavazos, "Payment Practices Transparency and Customer-Supplier Contracting" (online appendix) (datasheet and code forthcoming)

Sean M. Hillison and Kamber D. Vittori, "How Does Management Voluntary Disclosure Behavior Influence Auditors’ Judgments?" (datasheet and code forthcoming)

Stefan J. Huber, Chongho Kim, and Edward M. Watts, "Earnings News and Over-the-Counter Markets" (online appendix) (datasheet and code forthcoming)

Xiangang Xin, P. Eric Yeung, and Zilong Zhang, "Wrong Kind of Transparency? Mutual Funds’ Higher Reporting Frequency, Window Dressing, and Performance" (online appendix) (datasheet and code forthcoming)

Chunmei Zhu, "Treatment of Accounting Changes and Covenant Violation Errors" (online appendix) (datasheet and code forthcoming)

Volume 62, Issue 3

Edwige Cheynel, Davide Cianciaruso, and Frank S. Zhou, "Fraud Power Laws" 

Matthew J. Bloomfield, Mirko Heinle, and Oscar Timmermans, "Relative Performance Evaluation and Strategic Peer-Harming Disclosures" (online appendix) (datasheet and code forthcoming)

Hui Chen, Pierre JInghong Liang, and Evgeny Petrov, "Innovation and Financial Disclosure"

Xu Jiang and Volker Laux, "What Role do Boards Play in Companies with Visionary CEOs?" (online appendix) 

Jung Min Kim, "Economics of Information Search and Financial Misreporting" (datasheet and code forthcoming)

Aneesh Raghunandan and Thomas G. Ruchti, "The Impact of Information Frictions Within Regulators: Evidence from Workplace Violations" (datasheet and code forthcoming)

Matthias Breuer, Eva Labro, Haresh Sapra and Anastasia Zakolyukina, "Bridging Theory and Empirical Research in Accounting"

 

Volume 62, Issue 4

Guosong Xu, "News Bias in Financial Journalists' Social Networks" (online appendix) (datasheet and code forthcoming)

Matthias Breuer and Ed deHaan, "Using and Interpreting Fixed Effects Models" (datasheet and code files forthcoming)

Brian Cadman and Richard Carrizosa, "Equity Incentive Plans and Board of Director Discretion over Equity Grants" (online appendix) (datasheet and code forthcoming)

Jade Huayu Chen, "When Employees Go to Court: Audit Office Labor Market Reputation and Audit Quality" (online appendix) (datasheet and code forthcoming)

Maximilian Kohler, Matthias D. Mahlendorf, Mischa Seiter, and Timo Vogelsang, "Social Comparison on Multiple Tasks - Sacrificing Overall Performance for Local Excellence?" (online appendix) (datasheet and code forthcoming)

Antonio Marra, Angela Pettinicchio, and Ron Shalev, "Home Sweet Home: CEOs Acquiring Firms in their Birth Country" (online appendix) (datasheet and code forthcoming)

Brad Nathan, "Show Your Hand: The Impacts of Fair Pricing Requirements in Procurement Contracting" (online appendix) (datasheet and code forthcoming)

Aneesh Raghunandan, "Government Subsidies and Corporate Misconduct" (datasheet and code forthcoming)

Gurpal Sran, Marcel Tuijn and Lauren Vollon, "The Capital Market Effects of Centralizing Regulated Financial Information" (datasheet and code forthcoming)

Wayne B. Thomas, Yiding Wang, and Ling Zhang, "Algorithmic Trading and Forward-Looking MD&A Disclosures" (datasheet and code forthcoming)

 

Volume 62, Issue 5

Henry Friedman and Gaizka Ormazabal, "The Role of Information in Building a More Sustainable Economy:  A Supply and Demand Perspective"

Jefferson Abraham, Marcel Olbert, and Florin Vasvari, "ESG Disclosures in the Private Equity Industry" (datasheet and code forthcoming)

Andrew C. Baker, David F. Larcker, Charles G. McClure, Durgesh Saraph, and Edward M. Watts, "Diversity Washing" (datasheet and code forthcoming)

Brian Gibbons, "The Financially Material Effects of Mandatory Non-Financial Disclosure" (online appendix) (datasheet and code forthcoming)

Yile (Anson) Jiang, "Comply or Explain: Do Firms Opportunistically Claim Trade Secrets in Mandatory Environmental Disclosure Programs?" (online appendix) (datasheet and code forthcoming)

Philipp Krueger, Zacharias Sautner, Dragon Yongjun Tang, and Rui Zhong, "The Effects of Mandatory ESG Disclosure around the World" (online appendix) (datasheet and code)

Bin Li and Annika Wang, "On the EPA’s Radar: The Role of Financial Reports in Environmental Regulatory Oversight" (online appendix) (datasheet and code forthcoming)

Xuanbo Li, Yun Lou, and Liandong Zhang, "Do Commercial Ties Influence ESG Ratings? Evidence from Moody’s and S&P" (online appendix) (datasheet and code forthcoming)

Yan Lin, Rui Shen, Jasmine Wang, and Y. Julia Yu, "Global Evolution of Environmental and Social Disclosure in Annual Reports" (online appendix) (datasheet and code forthcoming)

Karl V. Lins, Lukas Roth, Henri Servaes, and Ane Tamayo, "Sexism, Culture, and Firm Value: Evidence from the Harvey Weinstein Scandal and the #MeToo Movement"  (online appendix) (datasheet and code forthcoming)