Volume 96 · Issue 2

Mar 1, 202120 articles

Accounting-Based Regulation: Evidence from Health Insurers and the Affordable Care Act

Evan M. Eastman · David L. Eckles · Andrew Van Buskirk

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Mar 1, 2021pp. 231-259DOI: 10.2308/tar-2019-0173 ↗

Another Look at the Macroeconomic Information Content of Aggregate Earnings: Evidence from the Labor Market

Rebecca N. Hann · Congcong Li · Maria Ogneva

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Mar 1, 2021pp. 365-390DOI: 10.2308/tar-2015-0564 ↗

Are Investors Influenced by the Order of Information in Earnings Press Releases?

Lin Cheng · Darren T. Roulstone · Andrew Van Buskirk

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Mar 1, 2021pp. 413-433DOI: 10.2308/tar-2017-0478 ↗

Borrowers' Financial Reporting and the Quality of Banks' Loan Portfolios

Carlo Maria Gallimberti

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Mar 1, 2021pp. 261-301DOI: 10.2308/tar-2016-0298 ↗

CEO Tax Effects on Acquisition Structure and Value

Michelle Hanlon · Rodrigo S. Verdi · Benjamin P. Yost

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Mar 1, 2021pp. 333-363DOI: 10.2308/tar-2018-0376 ↗

Corporate Social Responsibility and the Market Reaction to Negative Events: Evidence from Inadvertent and Fraudulent Restatement Announcements

Eli Bartov · Antonio Marra · Francesco Momenté

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Mar 1, 2021pp. 81-106DOI: 10.2308/tar-2018-0281 ↗

Covers and Front Matter

Authors not recorded

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Mar 1, 2021pp. i-viiiDOI: 10.2308/1558-7967-96.2.i ↗

Editorial Policy

Authors not recorded

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Mar 1, 2021pp. 465-469DOI: 10.2308/1558.7967.96.2.465 ↗

How Controlling Failure Perceptions Affects Performance: Evidence from a Field Experiment

Matthew Cronin · David H. Erkens · Jason D. Schloetzer · Catherine H. Tinsley

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Mar 1, 2021pp. 205-230DOI: 10.2308/tar-2018-0146 ↗

How Do Firms Change Investments Based on MD&A Disclosures of Peer Firms?

Hyunkwon Cho · Volkan Muslu

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Mar 1, 2021pp. 177-204DOI: 10.2308/tar-2017-0646 ↗

Information Imprecision

Ryan T. Ball · Christine Cuny

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Mar 1, 2021pp. 33-53DOI: 10.2308/tar-2018-0229 ↗

March 2021 Placement Ads

Authors not recorded

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Mar 1, 2021pp. bmi-bmiiiDOI: 10.2308/accr-10765 ↗

On the Economics of Mandatory Audit Partner Rotation and Tenure: Evidence from PCAOB Data

Brandon Gipper · Luzi Hail · Christian Leuz

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Mar 1, 2021pp. 303-331DOI: 10.2308/tar-2018-0347 ↗

Overbidding in Mergers and Acquisitions: An Accounting Perspective

Eli Bartov · C. S. Agnes Cheng · Hong Wu

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Mar 1, 2021pp. 55-79DOI: 10.2308/tar-2018-0260 ↗

Penalties for Unexpected Behavior: Double Standards for Women in Finance

Robert J. Bloomfield · Kristina Rennekamp · Blake Steenhoven · Scott Stewart

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Mar 1, 2021pp. 107-125DOI: 10.2308/tar-2018-0715 ↗

Shareholder Litigation and Conservative Accounting: Evidence from Universal Demand Laws

Hariom Manchiraju · Vivek Pandey · K. R. Subramanyam

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Mar 1, 2021pp. 391-412DOI: 10.2308/tar-2017-0097 ↗

The Effect of Mandatory Disclosure on Market Inefficiencies: Evidence from FASB Statement No. 161

John L. Campbell · Urooj Khan · Spencer Pierce

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Mar 1, 2021pp. 153-176DOI: 10.2308/tar-2018-0418 ↗

The Effects of Income Tax Timing on Retirement Investment Decisions

Shane R. Stinson · Marcus M. Doxey · Timothy J. Rupert

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Mar 1, 2021pp. 435-463DOI: 10.2308/tar-2016-0379 ↗

The Folly of Forecasting: The Effects of a Disaggregated Demand Forecasting System on Forecast Error, Forecast Positive Bias, and Inventory Levels

Alexander Brüggen · Isabella Grabner · Karen L. Sedatole

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Mar 1, 2021pp. 127-152DOI: 10.2308/tar-2018-0559 ↗

The Role of Social Media in Corporate Governance

James S. Ang · Charles Hsu · Di Tang · Chaopeng Wu

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Mar 1, 2021pp. 1-32DOI: 10.2308/tar-2018-0144 ↗