Datasets

Active Haven Dataset

Academic Use

166,010 firm-years | 1993-2023 | Updated annually

Last updated: December 2024

Textual analysis of 10-K filings to identify firms actively using tax havens versus passively holding haven subsidiaries.

Download Paper
How to Cite
Plain Text
Law, K., and L. Mills. 2022. Taxes and haven activities: Evidence from linguistic cues. The Accounting Review 97(5): 349-375.
BibTeX
@article{law2022taxes, author = {Law, Kelvin and Mills, Lillian}, title = {Taxes and Haven Activities: Evidence from Linguistic Cues}, journal = {The Accounting Review}, year = {2022}, volume = {97}, number = {5}, pages = {349--375}, doi = {10.2308/TAR-2019-0244} }
  • active_haven_1993_2023.dtaStata dataset
  • active_haven_1993_2023.csvCSV format
  • variable_definitions.pdfDocumentation
  • README.txtInstructions

Good-bye I/B/E/S Stata Codes & Linking Table

Academic Use

Stata codes and linking table

Last updated: January 2023

Stata codes and linking table for matching IBES vintage data without methodological pitfalls.

Request Access Paper Tutorial
How to Cite
Plain Text
Law, K. 2023. Good-bye I/B/E/S (or not?). Journal of Financial Reporting 8(1): 41-61.
BibTeX
@article{law2023goodbye, author = {Law, Kelvin}, title = {Good-bye {I/B/E/S} (or not?)}, journal = {Journal of Financial Reporting}, year = {2023}, volume = {8}, number = {1}, pages = {41--61}, doi = {10.2308/JFR-2021-015} }
  • ibes_linking_table.dtaLinking table
  • merge_ibes_vintage.doStata code
  • README.pdfDocumentation

Replication Files

AI in Auditing

Open Access

Management Science 2025

Last updated: January 2025

Replication package for "How does artificial intelligence shape the audit industry?"

Download from INFORMS Paper
How to Cite
Plain Text
Law, K., and M. Shen. 2025. How does artificial intelligence shape the audit industry? Management Science 71(5): 3641-3666.
BibTeX
@article{law2025ai, author = {Law, Kelvin and Shen, Meng}, title = {How Does Artificial Intelligence Shape the Audit Industry?}, journal = {Management Science}, year = {2025}, volume = {71}, number = {5}, pages = {3641--3666}, doi = {10.1287/mnsc.2022.04040} }
  • replication_code.doStata code
  • sample_data.dtaDataset
  • README.pdfDocumentation

Immigration and Minority Advisors

Open Access

Management Science 2022

Last updated: November 2022

Replication materials for "Public concern about immigration and customer complaints against minority financial advisors."

Download from INFORMS Paper
How to Cite
Plain Text
Law, K., and L. Zuo. 2022. Public concern about immigration and customer complaints against minority financial advisors. Management Science 68(11): 8464-8482.
BibTeX
@article{law2022public, author = {Law, Kelvin and Zuo, Luo}, title = {Public Concern About Immigration and Customer Complaints Against Minority Financial Advisors}, journal = {Management Science}, year = {2022}, volume = {68}, number = {11}, pages = {8464--8482}, doi = {10.1287/mnsc.2021.4283} }
  • replication_code.doStata code
  • sample_data.dtaDataset
  • README.pdfDocumentation

Recessions and Advisor Misconduct

Open Access

Management Science 2021

Last updated: April 2021

Replication materials for "How does the economy shape the financial advisory profession?"

Download from INFORMS Paper
How to Cite
Plain Text
Law, K., and L. Zuo. 2021. How does the economy shape the financial advisory profession? Management Science 67(4): 2466-2482.
BibTeX
@article{law2021economy, author = {Law, Kelvin and Zuo, Luo}, title = {How Does the Economy Shape the Financial Advisory Profession?}, journal = {Management Science}, year = {2021}, volume = {67}, number = {4}, pages = {2466--2482}, doi = {10.1287/mnsc.2020.3655} }
  • replication_code.doStata code
  • sample_data.dtaDataset
  • README.pdfDocumentation

Online Appendices

Green New Hiring (Green Score)

CC-BY 4.0

Review of Accounting Studies 2022

Last updated: July 2022

Online appendix including Green Score methodology and supplementary analyses.

Online Appendix Paper
How to Cite
Plain Text
Darendeli, A., K. Law, and M. Shen. 2022. Green new hiring. Review of Accounting Studies 27: 986-1037.
BibTeX
@article{darendeli2022green, author = {Darendeli, Alper and Law, Kelvin and Shen, Meng}, title = {Green New Hiring}, journal = {Review of Accounting Studies}, year = {2022}, volume = {27}, pages = {986--1037}, doi = {10.1007/s11142-022-09696-y} }
  • online_appendix.pdfSupplementary analyses
  • green_score_methodology.pdfMethodology

Criminal Records & Financial Gatekeepers

Academic Use

Journal of Accounting Research 2019

Last updated: April 2019

Online appendix for "Financial gatekeepers and investor protection: Evidence from criminal background checks."

Online Appendix Paper
How to Cite
Plain Text
Law, K., and L. Mills. 2019. Financial gatekeepers and investor protection: Evidence from criminal background checks. Journal of Accounting Research 57(2): 491-543.
BibTeX
@article{law2019financial, author = {Law, Kelvin and Mills, Lillian}, title = {Financial Gatekeepers and Investor Protection: Evidence from Criminal Background Checks}, journal = {Journal of Accounting Research}, year = {2019}, volume = {57}, number = {2}, pages = {491--543}, doi = {10.1111/1475-679X.12253} }
  • online_appendix.pdfSupplementary analyses

Military Experience & Tax Avoidance

Academic Use

Review of Accounting Studies 2017

Last updated: January 2017

Online appendix for "Military experience and corporate tax avoidance."

Online Appendix Paper
How to Cite
Plain Text
Law, K., and L. Mills. 2017. Military experience and corporate tax avoidance. Review of Accounting Studies 22: 141-184.
BibTeX
@article{law2017military, author = {Law, Kelvin and Mills, Lillian}, title = {Military Experience and Corporate Tax Avoidance}, journal = {Review of Accounting Studies}, year = {2017}, volume = {22}, pages = {141--184}, doi = {10.1007/s11142-016-9373-z} }
  • online_appendix.pdfSupplementary analyses

Financial Constraints & Tax Planning

Academic Use

Journal of Accounting Research 2015

Last updated: June 2015

Online appendix for "Financially constrained stock returns."

Online Appendix Paper
How to Cite
Plain Text
Law, K., and L. Mills. 2015. Financially constrained stock returns. Journal of Accounting Research 53(3): 721-750.
BibTeX
@article{law2015financially, author = {Law, Kelvin and Mills, Lillian}, title = {Financially Constrained Stock Returns}, journal = {Journal of Accounting Research}, year = {2015}, volume = {53}, number = {3}, pages = {721--750}, doi = {10.1111/1475-679X.12114} }
  • online_appendix.pdfSupplementary analyses

Software

sic_to_ff

Open Source

Stata module | SSC

Last updated: 2023

A better Stata module to convert SIC codes to Fama-French industry classifications. Handles edge cases and provides more accurate mappings than existing alternatives.

ssc install sic_to_ff

SSC Archive
How to Cite
Plain Text
Law, K. 2023. sic_to_ff: Stata module to convert SIC codes to Fama-French industry classifications. Statistical Software Components S459035, Boston College Department of Economics.
BibTeX
@software{law2023sic, author = {Law, Kelvin}, title = {sic\_to\_ff: Stata Module to Convert SIC Codes to Fama-French Industry Classifications}, year = {2023}, publisher = {Boston College Department of Economics}, series = {Statistical Software Components}, number = {S459035}, url = {https://ideas.repec.org/c/boc/bocode/s459035.html} }

naics_to_ff

Open Source

Stata module | SSC

Last updated: 2023

Stata module to convert NAICS codes to Fama-French industry classifications. Useful for researchers working with modern industry classification systems.

ssc install naics_to_ff

SSC Archive
How to Cite
Plain Text
Law, K. 2023. naics_to_ff: Stata module to convert NAICS codes to Fama-French industry classifications. Statistical Software Components S459036, Boston College Department of Economics.
BibTeX
@software{law2023naics, author = {Law, Kelvin}, title = {naics\_to\_ff: Stata Module to Convert NAICS Codes to Fama-French Industry Classifications}, year = {2023}, publisher = {Boston College Department of Economics}, series = {Statistical Software Components}, number = {S459036}, url = {https://ideas.repec.org/c/boc/bocode/s459036.html} }