1. Diversity Tokenism
Director and Executives Race/Ethnicity Data - Download Data
2. How Does Artificial Intelligence Shape Audit Firms? (Management Science forthcoming)
Replication Files - Download at Management Science
3. Good-Bye I/B/E/S (or Not?) (Journal of Financial Reporting 2023).
Stata codes to reverse engineer missing analyst IDs, and linking table mapping broker ID in detail history file (ESTIMATOR) with broker ID in recommendation history file (ESTIMID) - Download Stata Codes and Linking Table
4. Taxes and Haven Activities: Evidence from Linguistic Cues (The Accounting Review 2022).
Active Haven Data - Download Data
Offshore activities data at Hoberg and Moon Data Library
5. Public Concern about Immigration and Customer Complaints against Minority Financial Advisors (Management Science 2022).
Replication Files - Download at Management Science
6. Taxes and Financial Constraints: Evidence from Linguistic Cues (Journal of Accounting Research 2015).
IRS Audit Adjustment Score Formula - Download
Use of Negative Words as Financial Constraints - See “Loughran and McDonald 10X File Summaries” at Bill McDonald’s Website
7. Financial Gatekeepers and Investor Protection: Evidence from Criminal Background Checks (Journal of Accounting Research 2019).
Replication Files - Download at Journal of Accounting Research’s archive