Volume 63 · Issue 2

May 202514 articles

Correction to “How Does Financial‐Reporting Regulation Affect Industry‐Wide Resource Allocation?”

Matthias Breuer

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May 2025pp. 1031-1055DOI: 10.1111/1475-679x.12609 ↗

Does Access to Patent Information Help Technological Acquisitions? Evidence from Patent Library Openings

CONNIE X. MAO · YUERU QIN · XUAN TIAN · CHI ZHANG

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May 2025pp. 903-950DOI: 10.1111/1475-679x.12592 ↗

Financial Reporting Around Private Firms' Securities Offerings

YIRAN KANG

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May 2025pp. 857-901DOI: 10.1111/1475-679x.12598 ↗

How Does Judges’ Personal Exposure to Financial Fraud Affect White‐Collar Sentencing?

TRUNG NGUYEN · ANEESH RAGHUNANDAN · ALEXANDRA SCHERF

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May 2025pp. 989-1029DOI: 10.1111/1475-679x.12584 ↗

Internalizing Peer Firm Product Market Concerns: Supply Chain Relations and M&A Activity

FARZANA AFRIN · JINHWAN KIM · SUGATA ROYCHOWDHURY · BENJAMIN P. YOST

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May 2025pp. 599-647DOI: 10.1111/1475-679x.12574 ↗

Issue Information ‐ Request for Papers

Authors not recorded

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May 2025pp. 544-544DOI: 10.1111/1475-679x.12615 ↗

Issue Information ‐ Standing Call for Proposals for

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May 2025pp. 545-545DOI: 10.1111/1475-679x.12616 ↗

Issue Information ‐ TOC

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May 2025pp. 543-543DOI: 10.1111/1475-679x.12555 ↗

Redaction as Cross‐Regulatory Disclosure Avoidance

IOANNIS V. FLOROS · SHANE A. JOHNSON · WANJIA ZHAO

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May 2025pp. 807-855DOI: 10.1111/1475-679x.12596 ↗

Silent Suffering: Using Machine Learning to Measure CEO Depression

SUNG‐YUAN (MARK) CHENG · NARGESS M. GOLSHAN

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May 2025pp. 689-767DOI: 10.1111/1475-679x.12590 ↗

Spillover Effects of the SEC's Regulatory Oversight on Private Debt Contracting: Evidence from Cross‐listed Foreign Firms

Mahfuz Chy · Inder K. Khurana · Hoyoun Kyung

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May 2025pp. 769-806DOI: 10.1111/1475-679x.12585 ↗

Tax Subsidy Disclosure and Local Economic Effects

LISA DE SIMONE · REBECCA LESTER · ANEESH RAGHUNANDAN

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May 2025pp. 547-598DOI: 10.1111/1475-679x.12591 ↗

The Effect of U.S. Country‐by‐Country Reporting on U.S. Multinationals’ Tax‐Motivated Income Shifting and Real Activities

MICHELLE L. NESSA · ANH V. PERSSON · JANE Z. SONG · ERIN M. TOWERY · MARY E. VERNON

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May 2025pp. 951-988DOI: 10.1111/1475-679x.12594 ↗

What Happens to Partners Who Issue Adverse Internal Control Opinions?

ASHLEIGH L. BAKKE · ELIZABETH N. COWLE · STEPHEN P. ROWE · MICHAEL S. WILKINS

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May 2025pp. 649-688DOI: 10.1111/1475-679x.12597 ↗