Volume 99 · Issue 1

Jan 1, 202421 articles

Accounting Uniformity, Comparability, and Resource Allocation Efficiency

Carlos Corona · Zeqiong Huang · Hyun Hwang

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Jan 1, 2024pp. 139-161DOI: 10.2308/tar-2021-0024 ↗

Connectors: A Catalyst for Team Creativity

Romana L. Autrey · Fritz Drasgow · Kevin E. Jackson · Elena Klevsky

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Jan 1, 2024pp. 57-80DOI: 10.2308/tar-2020-0671 ↗

Covers and Front Matter

Authors not recorded

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Jan 1, 2024pp. i-viDOI: 10.2308/0001-4826-99.1.i ↗

Deceiving Two Masters: The Effects of Labor Market Incentives on Reporting Bias and Market Efficiency

Miró Feller · Ulrich Schäfer

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Jan 1, 2024pp. 207-233DOI: 10.2308/tar-2019-0061 ↗

Does Recognition versus Disclosure Affect Debt Contracting? Evidence from SFAS 158

John B. Donovan · Andrew S. McMartin · Matthew A. Phillips

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Jan 1, 2024pp. 163-190DOI: 10.2308/tar-2019-1066 ↗

Editorial Policy

Authors not recorded

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Jan 1, 2024pp. 457-462DOI: 10.2308/0001-4826-99.1.e ↗

ELPR: A New Measure of Capital Adequacy for Commercial Banks

Charles M. C. Lee · Yanruo Wang · Qinlin Zhong

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Jan 1, 2024pp. 337-365DOI: 10.2308/tar-2020-0661 ↗

ERRATUM

Authors not recorded

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Jan 1, 2024pp. 455-455DOI: 10.2308/tar-2023-0584 ↗

Internal Performance Measures and Earnings Management: Evidence from Segment Earnings

Christian Gross · Alfred Wagenhofer · David Windisch

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Jan 1, 2024pp. 259-283DOI: 10.2308/tar-2019-0155 ↗

International Financial Reporting Standards and the Macroeconomy

Asad Kausar · You-il Park

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Jan 1, 2024pp. 315-336DOI: 10.2308/tar-2020-0459 ↗

Investor Reaction to SPACs’ Voluntary Disclosures

Vincent Castellani · Karl A. Muller · K. J. Park

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Jan 1, 2024pp. 105-137DOI: 10.2308/tar-2022-0003 ↗

January 2024 Placement ADS

Authors not recorded

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Jan 1, 2024pp. 463-470DOI: 10.2308/0001-4826-99.1.b ↗

Municipal Bond Credit Rating Access and Retail Investors’ Transaction Costs

Vincent Zhang

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Jan 1, 2024pp. 427-453DOI: 10.2308/tar-2022-0180 ↗

Non-GAAP Earnings and Definite-Lived Intangible Asset Allocations in Mergers and Acquisitions

Jason A. Ashby · James A. Chyz · Linda A. Myers · Benjamin C. Whipple

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Jan 1, 2024pp. 31-56DOI: 10.2308/tar-2020-0554 ↗

Subject Matter Complexity and Disclosure Channel Richness

A. Nicole Skinner

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Jan 1, 2024pp. 393-425DOI: 10.2308/tar-2021-0337 ↗

Tax Avoidance and Firm Risk: New Insights from a Latent Class Mixture Model

Michelle Hutchens · Sonja O. Rego · Brian Williams

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Jan 1, 2024pp. 285-313DOI: 10.2308/tar-2020-0343 ↗

Tax Boycotts

H. Scott Asay · Jeffrey L. Hoopes · Jacob R. Thornock · Jaron H. Wilde

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Jan 1, 2024pp. 1-29DOI: 10.2308/tar-2021-0213 ↗

The Effect of Mandatory Disclosure Dissemination on Information Asymmetry among Investors: Evidence from the Implementation of the EDGAR System

Enrique A. Gomez

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Jan 1, 2024pp. 235-257DOI: 10.2308/tar-2020-0602 ↗

The Social Mortality Gradient and Social Mobility: New Insights from Early Scottish Chartered Accountants

Yulia Merkoulova · Catriona Paisey

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Jan 1, 2024pp. 367-392DOI: 10.2308/tar-2018-0415 ↗

Two Sides of the Same Coin: The Good and Bad of Alumni Affiliation during Auditor Evidence Collection

Christine E. Earley · Stephen G. Kuselias · Nikki L. MacKenzie

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Jan 1, 2024pp. 191-206DOI: 10.2308/tar-2020-0796 ↗

Wearing out the Watchdog: The Impact of SEC Case Backlog on the Formal Investigation Process

Samuel B. Bonsall · Eric R. Holzman · Brian P. Miller

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Jan 1, 2024pp. 81-104DOI: 10.2308/tar-2020-0157 ↗