Volume 97 · Issue 4

Jul 1, 202220 articles

Analyst Dividend Forecasts and Their Usefulness to Investors

Pawel Bilinski · Mark T. Bradshaw

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Jul 1, 2022pp. 75-104DOI: 10.2308/tar-2018-0518 ↗

Can FinTech Competition Improve Sell-Side Research Quality?

Russell Jame · Stanimir Markov · Michael C. Wolfe

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Jul 1, 2022pp. 287-316DOI: 10.2308/tar-2019-0266 ↗

Contracting with Controllable Risk

Christopher S. Armstrong · Stephen A. Glaeser · Sterling Huang

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Jul 1, 2022pp. 27-50DOI: 10.2308/tar-2018-0265 ↗

Covers and Front Matter

Authors not recorded

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Jul 1, 2022pp. i-viiiDOI: 10.2308/1558-7967-97.4.i ↗

Do Rewards Encourage Professional Skepticism? It Depends

Joseph F. Brazel · Justin Leiby · Tammie J. Schaefer

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Jul 1, 2022pp. 131-154DOI: 10.2308/tar-2019-0361 ↗

Editorial Policy

Authors not recorded

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Jul 1, 2022pp. 447-451DOI: 10.2308/1558-7967-97.4.447 ↗

Growth Matters: Disclosure and Risk Premium

Atif Ellahie · Rachel M. Hayes · Marlene A. Plumlee

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Jul 1, 2022pp. 259-286DOI: 10.2308/tar-2019-0450 ↗

July 2022 Placement Ads

Authors not recorded

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Jul 1, 2022pp. bmi-bmiDOI: 10.2308/accr-10817 ↗

Law Firms as Tax Planning Service Providers

Andrew A. Acito · Michelle Nessa

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Jul 1, 2022pp. 1-26DOI: 10.2308/tar-2018-0712 ↗

Legal Expertise and the Role of Litigation Risk in Firms' Conservatism Choices

Jonathan Black · Charles G. Ham · Michael D. Kimbrough · Ha Yoon Yee

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Jul 1, 2022pp. 105-129DOI: 10.2308/tar-2019-0398 ↗

Management Going Concern Disclosure, Mitigation Plan, and Failure Prediction—Implications from ASU 2014-15

Jingjing Wang

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Jul 1, 2022pp. 417-446DOI: 10.2308/tar-2019-0432 ↗

Measuring Accounting Asset Informativeness

Qi Chen · Katherine Schipper · Ning Zhang

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Jul 1, 2022pp. 209-236DOI: 10.2308/tar-2019-0585 ↗

Private Lenders' Use of Analyst Earnings Forecasts When Establishing Debt Covenant Thresholds

Andrew C. Call · John B. Donovan · Jared Jennings

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Jul 1, 2022pp. 187-207DOI: 10.2308/tar-2018-0055 ↗

Short-Selling and Information Arrival around Earnings Announcements: Evidence from Regulation SHO

Greg Clinch · Wei Li

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Jul 1, 2022pp. 237-258DOI: 10.2308/tar-2018-0459 ↗

Strategic Nondisclosure in Takeovers

Jing Li · Tingjun Liu · Ran Zhao

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Jul 1, 2022pp. 345-370DOI: 10.2308/tar-2020-0114 ↗

The Effect of Market Transparency on Corporate Disclosure: Evidence from the Observability of Bond Prices and Trading

Georg A. Rickmann

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Jul 1, 2022pp. 371-397DOI: 10.2308/tar-2019-0381 ↗

The Role of Audit Firms in Spreading Depositor Contagion

Matthew J. Beck · Allison K. Nicoletti · Sarah B. Stuber

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Jul 1, 2022pp. 51-73DOI: 10.2308/tar-2018-0381 ↗

Voluntary Disclosure Responses to Mandated Disclosure: Evidence from Australian Corporate Tax Transparency

Allison Kays

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Jul 1, 2022pp. 317-344DOI: 10.2308/tar-2018-0262 ↗

What Happens When Managers Are Informed? Effects of Critical Audit Matter Awareness and Auditor Relationship on Managers' Accounting Estimates

Hun-Tong Tan · Feng Yeo

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Jul 1, 2022pp. 399-416DOI: 10.2308/tar-2019-0370 ↗

When You Talk, I Remain Silent: Spillover Effects of Peers' Mandatory Disclosures on Firms' Voluntary Disclosures

Matthias Breuer · Katharina Hombach · Maximilian A. Müller

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Jul 1, 2022pp. 155-186DOI: 10.2308/tar-2019-0433 ↗