Volume 100 · Issue 2

Mar 1, 202519 articles

Beyond the Event Window: Earnings Horizon and the Informativeness of Earnings Announcements

Kevin C. Smith

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Mar 1, 2025pp. 351-382DOI: 10.2308/tar-2023-0697 ↗

Covers and Front Matter

Authors not recorded

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Mar 1, 2025pp. i-viDOI: 10.2308/0001-4826-100.2.i ↗

Disclosing Endogenous Cost Information

Xu Jiang · Yan Xiong

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Mar 1, 2025pp. 249-268DOI: 10.2308/tar-2023-0296 ↗

Do Credit Ratings Reflect Private Information about SEC Investigations?

Samuel B. Bonsall · John B. Donovan · Eric R. Holzman · Xue Wang · Daniel G. Yang

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Mar 1, 2025pp. 21-44DOI: 10.2308/tar-2021-0560 ↗

Do Firms Smooth Earnings Less When They Can Hedge Noise Better?

Elia Ferracuti · Rahul Vashishtha · Shuyan Wang

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Mar 1, 2025pp. 161-188DOI: 10.2308/tar-2023-0500 ↗

Do Information Processing Costs Matter to Regulators? Evidence from U.S. Mortgage Companies’ Supervision

Omri Even-Tov · Andy Su · K. Philip Wang

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Mar 1, 2025pp. 103-131DOI: 10.2308/tar-2023-0217 ↗

Do Public Financial Statements Influence Private Equity and Venture Capital Financing?

Brian K. Baik · Natalie Berfeld · Rodrigo S. Verdi

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Mar 1, 2025pp. 1-20DOI: 10.2308/tar-2022-0437 ↗

Does Convergence with International Standards on Auditing Improve Audit Quality?

Ole-Kristian Hope · Cyndia Wang · Yaqian Wu · Min Zhang

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Mar 1, 2025pp. 189-218DOI: 10.2308/tar-2022-0610 ↗

Editorial Policy

Authors not recorded

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Mar 1, 2025pp. 473-478DOI: 10.2308/0001-4826-100.2.e ↗

Identifying the Relationship between Earnings and Prices

Catalin Starica · Jan P. Marton

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Mar 1, 2025pp. 383-420DOI: 10.2308/tar-2023-0205 ↗

Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency

Markus Diller · Johannes Lorenz · Georg Schneider · Caren Sureth-Sloane

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Mar 1, 2025pp. 71-102DOI: 10.2308/tar-2021-0477 ↗

Local Political Corruption and Financial Reporting Conservatism

Xin Chang · Shanmin Li · Chun Liu · Liang Sun · Wenrui Zhang

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Mar 1, 2025pp. 45-70DOI: 10.2308/tar-2021-0061 ↗

Paying to Reduce Disparity: Financially Incentivizing Workforce Diversity and Its Effects on Managers’ Promotion Decisions and Employees’ Effort

Bret Sheeley

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Mar 1, 2025pp. 329-349DOI: 10.2308/tar-2023-0601 ↗

Revealed Proprietary Information Disclosure

Rustam Zufarov

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Mar 1, 2025pp. 441-472DOI: 10.2308/tar-2022-0707 ↗

Submit-to-Accept Times in Accounting: Determinants and Comparisons to Other Business Disciplines

Patrick J. Hurley · Ronen Gal-Or · W. Robert Knechel · Heather L. Pesch

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Mar 1, 2025pp. 219-247DOI: 10.2308/tar-2022-0574 ↗

The Effect of Total Work-Time Information on a Performance Evaluation Bias against Telecommuting Mothers

Laura W. Wang · Michael G. Williamson · Li Yang

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Mar 1, 2025pp. 421-439DOI: 10.2308/tar-2023-0027 ↗

Valuation and Returns on Stock Return Volatility

Matthew R. Lyle

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Mar 1, 2025pp. 299-328DOI: 10.2308/tar-2020-0151 ↗

Voluntary Disclosure When Information Quality Is Unknown

Eunhee Kim · Suil Pae

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Mar 1, 2025pp. 269-297DOI: 10.2308/tar-2023-0540 ↗

When and Why Do Supervisors’ Evaluations Overweight Subordinates’ Performance Outcomes? Evidence from a Team Setting in the Field

Patrick J. Ferguson

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Mar 1, 2025pp. 133-159DOI: 10.2308/tar-2021-0672 ↗