Journal of Accounting Research

Online Supplements and Datasheets

Supplemental information from current and past issues of the Journal of Accounting Research. Users downloading any of the files provided as part of our data and code sharing policy certify that they will only use the files or any programs therein (or fragments thereof) for academic research. Any other use, including use for any commercial purpose, is strictly prohibited, unless users have obtained an explicit permission from the authors of the code. Academic researchers using code from the JAR website (or fragments thereof) in their own work are required to acknowledge the respective JAR publication and the authors of the code. The authors of the code retain all right, title, and interest thereto, including all copyright rights.

For any questions, please contact Lisa Heiberger.


Volume 56, Issue 1

Zahn Bozanic, Maria Loumioti, and Florin P. Vasvari, "Corporate Loan Securitization and the Standardization of Financial Covenants" (online appendix) (datasheet and code)

Brian J. Bushee, Ian D. Gow, and Daniel J. Taylor, "Linguistic Complexity in Firm Disclosures: Obfuscation or Information?" (online appendix) (datasheet and code)

Andrew C. Call, Gerald S. Martin, Nathan Y. Sharp, and Jaron H. Wilde, "Whistleblowers and Outcomes of Financial Misrepresentation Enforcement Actions" (online appendix) (datasheet and code)

Joao Granja, "Disclosure Regulation in the Commercial Banking Industry: Lessons from the National Banking Era" (online appendix) (datasheet and code)

Travis L. Johnson and Eric C. So, "Asymmetric Trading Costs Prior to Earnings Announcements: Implications for Price Discovery and Returns" (online appendix) (datasheet and code)

Yinghua Li, Yupeng Lin, and Liandong Zhang, "Trade Secrets Law and Corporate Disclosure: Causal Evidence on Proprietary Cost Hypothesis" (online appendix) (datasheet and code

Anastasia A. Zakolyukina, "How Common Are Intentional GAAP Violations? Estimates from a Dynamic Model" (online appendix) (datasheet and code)

Volume 56, Issue 2

Robert Bloomfield, Kristina Rennekamp, and Blake Steenhoven, "Accounting for Published Empirical Claims: Understanding and Improving Registration- Based and Traditional Editorial Processes" (online appendices) (datasheet and additional file)

Kristian D. Allee, Matthew D. DeAngelis, and James R. Moon, Jr., "Disclosure "Scriptability" (accepted proposal) (online appendix) (datasheet and data file)

Darren Bernard, Nicole L. Cade, and Frank Hodge, "Investor Behavior and the Benefits of Dispersed Stock Ownership (accepted proposal) (online appendix) (datasheet and code)

Henri C. Dekker, Juan P. Mendoza, Sanne R. Van Duin, and Jacco L. Weilhouwer, "The Tone from above: The Effect of Communicating a Supportive Regulatory Strategy on Reporting Quality" (accepted proposal) (online appendix) (datasheet)

Yonca Ertimur, Caleb Rawson, Jonathan L. Rogers, and Sarah L.C. Zechman, "Bridging the Gap: Evidence from Externally Hired CEOs" (accepted proposal) (online appendix) (datasheet and code)

Henry Eyring and V.G. Narayanan, "Performance Effects of Setting a High Reference Point for Peer-Performance Comparison" (accepted proposal) (online appendix) (datasheet and code)

Luzi Hail, Ahmed Tahoun and Clare Wang, "Corporate Scandals and Regulation" (accepted proposal) (online appendix) (datasheet and code)

Zach Kowaleski, Brian W. Mayhew, and Amy C. Tegeler, "The Impact of Consulting Services on Audit Quality: An Experimental Approach" (accepted proposal) (online appendix) (datasheet and code)

Shelley Xin Li and Tatiana Sandino, "Effects of an Information Sharing System on Employee Creativity, Engagement and Performance" (accepted proposal) (online appendix) (datasheet and code)
 

Volume 56, Issue 3

Wei Chen, Paul Hribar, and Sam Melessa, "Incorrect Inferences when using Residuals as Dependent Variables" (online appendix) (datasheet and code)

Thomas Bourveau, Yun Lou, and Renchang Wang, "Shareholder Litigation and Corporate Disclosure: Evidence from Derivative Lawsuits" (datasheet and code)

Yiwei Dou, Stephen Ryan, and Biqin Xie, "The Real Effects of FAS 166/167 on Banks' Mortgage Approval and Sale Decisions" (online appendix) (datasheet and code)

Michael J. Jung, M.H. Franco Wong, and X. Frank Zhang, "Buy-Side Analysts and Earnings Conference Calls" (online appendix) (datasheet and code)

Jae B. Kim, Pervin Shroff, Dushyantkumar Vyas, and Regina Wittenberg-Moerman, "Credit Default Swaps and Managers' Voluntary Disclosure" (datasheet and code)

Vicki Wei Tang, "Wisdom of Crowds: Cross-sectional Variation in the Informativeness of Third-Party-Generated Product Information on Twitter" (datasheet and code)


Volume 56, Issue 4

Jeremiah W. Bentley, Theodore E. Christensen, Kurt H. Gee, and Benjamin C. Whipple, "Disentangling Managers' and Analysts' Non-GAAP Reporting" (datasheet and code)

Edith Leung and David Veenman, "Non-GAAP Earnings Disclosure in Loss Firms" (datasheet and code)

Timothy Conley, Silvia Goncalves, and Christian Hansen, "Inference with Dependent Data in Accounting and Finance" (online appendix) (datasheet and code

Jasmijn C. Bol, Cassandra Estep, Frank Moers, and Mark E. Peecher, "The Role of Tacit Knowledge in Audit Expertise and Human Capital Development" (datasheet and code)

Davide Cianciaruso and Sri S. Srihar, "Mandatory and Voluntary Disclosures: Dynamic Interactions" (online appendix)

Sterling Huang and Gilles Hilary, "Zombie Board: Board Tenure and Firm Performance" (online appendix) (datasheet and code)


Volume 56, Issue 5

Cyrus Aghamolla and Nan Li, "Debt contract enforcement and conservatism: Evidence from a natural experiment" (online appendix) (datasheet and code

Sarah Bonner, Tracie Majors, and Stacey Ritter, "Prepopulating Audit Workpapers with Prior Year Assessments: Default Option Effects on Risk Rating Accuracy" (datasheet and experimental instrument files)

W. Brooke Elliott, Stephanie E. Grant, and Frank D. Hodge, "Negative News and Investor Trust: The Role of $Firm and #CEO Twitter Use" (online appendix - EGH Research Materials) (datasheet and code)

Forthcoming in JAR

Elizabeth Blankespoor, Ed deHaan, John Wertz, and Christina Zhu. "Why do Individual Investors Disregard Accounting Information? The Roles of Information Awareness and Acquisition Costs?" (online appendix) (datasheet and code forthcoming) 

Mark T. Bradshaw, Alan G. Huang, and Hongping Tan, "The Effects of Analyst-Country Institutions on Biased Research: Evidence from Target Prices" (online appendix) (datasheet and code forthcoming)

John Gallemore, Brandon Gipper, and Edward Maydew, "Banks as Tax Planning Intermediaries" (online appendix) (datasheet and code forthcoming)

Martin Holzhacker, Stephan Kramer, Michal Matejka, and Nick Hoffmeister, "Relative Target Setting and Cooperation" (datasheet and code forthcoming)

Volume 55, Issue 1

Jeremy Michels, "Disclosure versus Recognition: Inferences from Subsequent Events" (online appendix) (cusips)

Matthew J. Bloomfield, Ulf Bruggemann, Hans B. Christensen and Christian Leuz, "The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession" (online appendix) (datasheet and code)

Zahn Bozanic, Jeffrey L. Hoopes, Jacob R. Thornock, and Braden M. Williams, "IRS Attention" (online appendix) (datasheet and code)

Robert M. Bushman, Christopher D. Williams, and Regina Wittenberg-Moerman, "The Informational Role of the Media in Private Lending" (online appendix)

Michael Minnis and Andrew Sutherland, "Financial Statements as Monitoring Mechanisms: Evidence from Small Commercial Loans" (online appendix)


Volume 55, Issue 2

Elizabeth Blankespoor, Bradley E. Hendricks, and Gregory S. Miller, "Perceptions and Price: Evidence from CEO Presentations at IPO Roadshows" (datasheet and code)

Scott D. Dyreng, Rahul Vashishtha, and Joseph Weber, "Direct Evidence on the Informational Properties of Earnings in Loan Contracts" (online appendix) (datasheet and code)

David Godsell, Michael Welker, and Ning Zhang, "Earnings Management During Antidumping Investigations in Europe: Sample-Wide and Cross-Sectional Evidence" (online appendix) (datasheet and code)

Christian Laux and Thomas Rauter, "Procyclicality of US Bank Leverage" (online appendix) (datasheet and code)

Jonathan Rogers, Douglas J. Skinner and Sarach L.C. Zechman, "Run EDGAR run: SEC Dissemination in a high-frequency world" (datasheet and code)


Volume 55, Issue 3

Ed DeHaan, Joshua Madsen, and Joseph D. Piotroski, "Do Weather-Induced Moods Affect the Processing of Earnings News?" (online appendix) (datasheet and code)

Mark DeFond and Clive Lennox, "Do PCAOB Inspections Improve the Quality of Internal Control Audits?" (online appendix) (datasheet and code

Iftekhar Hasan, Chun-Keung (Stan) Hoi, Qiang Wu and Hao Zhang, "Does Social Capital Matter in Corporate Decisions? Evidence from Corporate Tax Avoidance" (online appendix) (datasheet and code)

Alexander Ljungqvist, Liandong Zhang and Luo Zuo, "Sharing Risk with the Government: How Taxes Affect Corporate Risk Taking" (online appendix) (datasheet and code)

Joshua Madsen, "Anticipated Earnings Announcements and the Customer-Supplier Anomaly" (online appendix) (datasheet and code)


Volume 55, Issue 4

Petro Lisowsky, Michael Minnis and Andrew Sutherland, "Economic Growth and Financial Statement Verification" (online appendix) (datasheet and code)

Susan Chaplinsky, Kathleen Weiss Hanley and S. Katie Moon, "The JOBS Act and the Costs of Going Public" (online appendix) (datasheet and code)

Aytekin Ertan, Maria Loumioti, and Regina Wittenberg-Moerman, "Enhancing Loan Quality Through Transparency: Evidence from the European Central Bank Loan Level Reporting Initiative" (online appendix) (datasheet and code)

Vivian W. Fang, Allen H. Huang and Wenyu Wang, "Imperfect Accounting and Reporting Bias" (online appendix)

Sabrina Chi, Shawn X. Huang and Juan Manuel Sanchez, "CEO Inside Debt Incentives and Corporate Tax Sheltering" (datasheet and code

Steven J. Kachelmeier and Ben W. Van Landuyt, "Prompting the Benefit of the Doubt: The Joint Effect of Auditor-Client Social Bonds and Measurement Uncertainty on Audit Adjustments" (datasheet and code)


Volume 55, Issue 5

Hans B. Christensen and Valeri V. Nikolaev, "Contracting on GAAP Changes: Large Sample Evidence" (online appendix) (datasheet and code)

Pablo Casas-Arce, Sofia M. Lourenco, and F. Asis Martinez-Jerez, "The Performance Effect of Feedback Frequency and Detail: Evidence from a Field Experiment in Customer Satisfaction" (datasheet and code)

Charles Ham, Mark Lang, Nicholas Seybert, and Sean Wang, "CFO Narcissim and Financial Reporting Quality" (datasheet and code)

Jessen L. Hobson, William J. Mayew, Mark Peecher, and Mohan Venkatachalam, "Improving Experienced Auditors’ Detection of Deception in CEO Narratives" (datasheet and code)

Hyun A. Hong, Jeong-Bon Kim, and Michael Welker, "Divergence of Cash Flow and Voting Rights, Opacity, and Stock Crash Risk: International Evidence" (online appendix) (datasheet and code)

Michael Kisser, John Kiff and Mauricio Soto, "Do managers of U.S. defined benefit pension plan sponsors use regulatory freedom strategically?" (online appendix) (datasheet and code)

Hariom Manchiraju and Shivaram Rajgopal, "Does Corporate Social Responsibility (CSR) Create Shareholder Value? Evidence from the Indian Companies Act 2013" (datasheet and code)


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) (datasheet)


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


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(datasheet) 

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 54, Issue 4

Dan Bernhardt, Chi Wan and Zhijie Xiao, "The Reluctant Analyst" (datasheet and code)  

Peter R. Demerjian, John Donovan, and Chad R. Larson, "Fair Value Accounting and Debt Contracting: Evidence from Adoption of SFAS 159" (online appendix)

Russell Jame, Rick Johnston, Stanimir Markov, and Michael C. Wolfe, "The Value of Crowdsourced Earnings Forecasts" (online appendix) (datasheet) (sas program)

Lian Fen Lee and Alvis K. Lo, "Do opinions on Financial Misstatement Firms Affect Analysts’ Reputation with Investors? Evidence from Reputational Spillovers" (online appendix)

Tim Loughran and Bill McDonald, "Textual Analysis in Accounting and Finance: A Survey" (datasheet


Volume 54, Issue 5

Shana Clor-Proell, Lisa Koonce, and Brian White, "How Do Experienced Users Evaluate Hybrid Financial Instruments?" (datasheet forthcoming)

W. Robert Knechel and Justin Leiby, "If You Want My Advice: Status Motives and Audit Consultations About Accounting Estimates" (datasheet and instrument)


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)


Volume 51, Issue 3

Holger Daske, Luzi Hail, Christian Leuz and Rodrigo Verdi, "Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions” (zip file with dataset, a description and a coding appendix


Volume 51, Issue 5 

Yonca Ertimur, Fabrizio Ferri and David Oesch, "Shareholder Votes and Proxy Advisors: Evidence from Say on Pay" (online_appendix) (PDF)

Isabella Grabner and Frank Moers, "Managers' Choices of Performance Measures in Promotion Decisions: An Analysis of Alternative Job Assignments" (online appendix) (PDF)

Joao Granja, "The Relation Between Bank Resolutions and Information Environment: Evidence from the Auctions for Failed Bank" (online appendix) (PDF)

Nemit Shroff, Amy X. Sun, Hal B. White, and Weining Zhang, "Voluntary Disclosure and Information Asymmetry: Evidence from the 2005 Securities Offering Reform" (online appendix) (PDF)