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J.  Deng, Steele, L., Lynch, D., and Gaertner, F. B., ?Proprietary Costs and the Reporting of Segment-level Tax Expense?, Journal of the American Taxation Association, vol. 43, no. 1, pp. 1-26, 2021.\par \par L.  Steele, Campbell, J., and Lee, G., ?Express yourself: Why managers' disclosure tone varies across time and what investors learn from it?, Contemporary Accounting Research, vol. 37, no. 2, pp. 1140-1171, 2020.\par \par L.  Steele and Lee, G., ?Debt Structure and Conditional Conservatism?, Journal of Financial Reporting, 2019.\par \par L.  Steele, Gaertner, F., and Kauser, A., ?Negative accounting earnings and gross domestic product?, Review of Accounting Studies, 2019.\par \par L.  Steele, Bens, D., and Monahan, S., ?The Effect of Aggregation of Accounting Information via Segment Reporting on Accounting Conservatism"?, European Accounting Review, vol. 27, no. 2, pp. 237-262, 2018.\par \par L.  Steele, Dhaliwal, D., Lee, H. - S., and Pincus, M., ?Taxable Income and Firm Risk?, Journal of the American Taxation Association, vol. 39, no. 1, pp. 1-24, 2017.\par \par L.  Steele, Campbell, J., Chen, H., Dhaliwal, D., and Lu, H. -min, ?The information content of mandatory risk factor disclosures in corporate filings?, Review of Accounting Studies, vol. 19, no. 1, pp. 396-455, 2014.\par \par }