Journal of Accounting Research

Volume 56

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)