Journal of Accounting Research

Online Supplements and Datasheets

Supplemental information from current and past issues of the Journal of Accounting Research. When using data from this page, cite the paper of origin. For any questions, please contact Lisa Heiberger.

Volume 54, Issue 1

Robert M. Bushman, Alina Lerman and X. Frank Zhang, "The Changing Landscape of Accrual Accounting" (online appendix)

Yasheng Chen, Johnny Jermias, and Tota Panggabean, "The Role of Visual Attention in the Managerial Judgment of Balanced-Scorecard Performance Evaluation: Insights from using an Eye-Tracking Device" (online appendix) (datasheet) (dataset)

Scott D. Dyreng, Jeffrey L. Hoopes, and Jaron H. Wilde, "Public Pressure and Corporate Tax Behavior" (online appendix)

Roger Silvers, "The Valuation Impact of SEC Enforcement Actions on Nontarget Foreign Firms" (online appendix)

Biqin Xie, "Does Fair Value Accounting Exacerbate the Procyclicality of Bank Lending?" (online appendix)

Volume 54, Issue 2

Christian Leuz and Peter Wysocki,  “The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research” (online appendix – pending) 

Volume 54, Issue 3

Anna Bergman Brown, “Institutional Differences and International Private Debt Markets: A Test Using Mandatory IFRS Adoption” (online appendix)

Robert M. Bushman, Bradley E. Hendricks, and Christopher D. Williams, “Bank Competition: Measurement, Decision-Making, and Risk-Taking” (online appendix)

Dain C. Donelson, John McGinnis, and Richard D. Mergenthaler, “Explaining Rules-Based Characteristics in U.S. GAAP: Theories and Evidence” (online appendix)

Urooj Khan and N. Bugra Ozel, “Real Activity Forecasts Using Loan Portfolio Information” (online appendix)

Volume 53, Issue 1

Lawrence D. Brown, Andrew C. Call, Michael B. Clement and Nathan Y. Sharp, "Inside the "Black Box" of Sell-Side Financial Analysts" (online appendix)

Yinghua Li and Liandong Zhang, "Short Selling Pressure, Stock Price Behavior, and Management Forecast Precision: Evidence from a Natural Experiment" (online appendix)

Jonathan Milian, "Unsophisticated Arbitrageurs and Market Efficiency: Overreacting to a History of Underreaction?" (online appendix)

Volume 53, Issue 2

Nerissa C. Brown, Han Stice and Roger M. White, "Mobile communication and local trading activity: Evidence from distracted driving laws" (online appendix)

Lili Dai, Jerry T. Parwada, Bohui Zhang, "The Governance Role of the Media Through News Dissemination: Evidence from Insider Trading" (online appendix)

Lian Fen Lee, Amy Hutton and Susan Shu, "The Role of Social Media in the Capital Market: Evidence from Consumer Product Recalls" (online appendix)

Joseph D. Piotroski, T.J. Wong, and Tianyu Zhang, "Political Incentives to Suppress Negative Information: Evidence from Chinese Listed Firms" (online appendix)

Volume 53, Issue 3

Timothy B. Bell, Monika Causholli, and W. Robert Knechel, "Audit Term Tenure, Non-Audit Services and Internal Investments on Audit Quality" (online appendix)

Vivian W. Fang, Mark Maffett, and Bohui Zhang, "Foreign Institutional Ownership and the Global Convergence of Financial Reporting Practices" (online appendix)

Volume 53, Issue 4

Cho, Young Jun. "Segment Disclosure Transparency and Internal Capital Market Efficiency: Evidence from SFAS No. 131" (online appendix)

Kelvin K. F. Law and Lillian Mills, "Taxes and Financial Constraints: Evidence from Linguistic Cues" (online appendix)

Edward XueJun Li, K. Ramesh, Min Shen, and JoAnna Shuang Wu, "Do Analyst Stock Recommendations Piggyback on Recent Corporate News? An Analysis of Regular-Hour and After-Hour Revisions" (online appendix)

Volume 53, Issue 5

Ray Ball, Xi Li, and Laskshmanan Shivakumar, "Contractibility and Transparency of Financial Statement Information Prepared Under IFRS: Evidence from Debt Contracts Around IFRS Adoption" (online appendix)

Eddy Cardineals and Huaxiang Yin, "Think Twice before Going for Incentives: Social Norms and the Principal's Decision on Compensation Contracts" (online appendix)

Shuping Chen, Bin Miao, and Terry Shevlin, "A New Measure of Disclosure Quality: The Level of Disaggregation of Accounting Data in Annual Reports" (online appendix)

Michael Willenborg, Biyu Wu, and Yanhua Sunny Yang, "Issuer Operating Performance and Ipo Price Formation" (online appendix)

Volume 52, Issue 1
Joel F. Houston, Liangliang Jian, Chen Lin, and Yu Ma, "Political Connections and the Cost of Bank Loans" (online appendix) (PDF)

Volume 52, Issue 2
Peter Iliev, Darius P. Miller, and Lukas Roth, "Uninvited U.S. Investors? Economic Consequences of Involuntary Cross-listings" (online appendix) (PDF)

Alvis K. Lo, "Do Declines in Bank Health Affect Borrowers' Voluntary Disclosures? Evidence from International Propagation Of Banking Shocks" (online appendix) (PDF)

Volume 52, Issue 4

William Cready, Abdullah Kumas, and Musa Subasi, "Are Trade Size Based Inferences About Traders Reliable? Evidence from Institutional Earnings-Related Trading" (online appendix) (PDF)

Volume 52, Issue 5

Jagadison K. Aier, Long Chen, and Mikhail Pevzner, "Debtholders' Demand for Conservatism: Evidence from Changes in Directors' Fiduciary Duties" (online appendix) (PDF)

Jace Garrett, Rani Hoitash, and Douglas F. Prawitt, "Trust and Financial Reporting Quality" (online appendix) (PDF)

Igor Goncharov and Martin Jacob, "Why Do Countries Mandate Accrual Accounting for Tax Purposes?" (online appedix) (PDF)

Yuping Jia, Laurence van Lent and Yachang Zeng, "Masculinity, Testosterone, and Financial Misreporting" (online appendix) (PDF)