The Review of Corporate Financial Studies (RCFS) is enacting a Code Sharing Policy for papers accepted for publication, which will be effective on October 1, 2020. The policy is available here. This policy reflects the commitment of the RCFS to the highest standards of quality, as we believe that the policy will help improve the reproducibility and replicability of published research and by this will support the credibility and impact of this research. The policy does not impose much of a burden on authors. As the policy makes clear, at the moment, data sharing is encouraged but not required. We think that moving forward with a data sharing policy is more complicated and requires coordination with other leading journals. We are conducting conversations along these lines and will continue to do so under our commitment to the highest standards of quality for academic research in finance.
