Joshua A. Lee, PhD

Company Headquarters

 

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For a description of how the headquarters data was collected, see:

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Jennings, J., J. Lee, and D. Matsumoto. 2017. “The Effect of Industry Co-location on Analysts’ Information Acquisition Costs,” The Accounting Review, 92 (6), 103-127.

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For a comparison of this headquarters data to other headquarters data sources (e.g., Compustat, SEC EDGAR Filing Headers, etc.), see:

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Jennings, J., J. Kim, J. Lee, and D. Taylor. 2020. “Measurement Error and Bias in Causal Models in Accounting Research,” Working Paper

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MD&A and Conference Call Text-based Accruals

 

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SAS file includes gvkey, datadate, mda_accruals, and cc_accruals.

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For a description of how the variables were calculated, see:

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Frankel, R., J. Jennings, and J. Lee. 2016. “Using Unstructured and Qualitative Disclosures to Explain Accruals,” Journal of Accounting and Economics 62 (2 – 3), 209-227.

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Conference Call Scripting

 

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SAS file includes gvkey, datadate, confcalldate, rscript, abn_rscript, and mgrno.

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For a description of how the variables were calculated, see:

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Lee, J. 2016. “Can Investors Detect Managers’ Lack of Spontaneity? Adherence to Pre-determined Scripts during Earnings Conference Calls.” The Accounting Review 91 (1), 229-250.

 

Text-Based Credit Risk Score

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Download Conference Call Data

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SAS file includes gvkey, datadate, confcalldate, tcr_score_split, tcr_score_rolling

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Download MD&A Data

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SAS file includes gvkey, datadate, mda_date, tcr_score_mda_split, tcr_score_mda_rolling

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For a description of how the variables were calculated, see:

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Donovan, J., K. Koharki, J. Jennings, and J. Lee. 2020. “Measuring Credit Risk Using Qualitative Disclosure.” Review of Accounting Studies, forthcoming.