Volume 98 · Issue 7

Nov 1, 202321 articles

Accrual Accounting in Performance Measurement and the Separation of Ownership and Control

Moritz Hiemann

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Nov 1, 2023pp. 289-314DOI: 10.2308/tar-2019-0118 ↗

Are SPAC Revenue Forecasts Informative?

Michael Dambra · Omri Even-Tov · Kimberlyn Munevar

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Nov 1, 2023pp. 121-152DOI: 10.2308/tar-2021-0630 ↗

Cost Structure and Tax-Motivated Income Shifting

Sean T. McGuire · Scott G. Rane · Connie D. Weaver

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Nov 1, 2023pp. 435-456DOI: 10.2308/tar-2020-0190 ↗

Covers and Front Matter

Authors not recorded

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Nov 1, 2023pp. i-viDOI: 10.2308/0001-4826-98.7.i ↗

Curbing Enthusiasm: Media Sentiment and the Disciplining Role of Quarterly Earnings Announcements

Eric R. Holzman · Brian P. Miller · Brady J. Twedt

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Nov 1, 2023pp. 315-345DOI: 10.2308/tar-2020-0104 ↗

Editorial Policy

Authors not recorded

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Nov 1, 2023pp. 503-508DOI: 10.2308/0001-4826-98.7.e ↗

Harmonized Accounting Standards and Investment Beauty Contests

Xu Jiang · Chao Tang · Gaoqing Zhang

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Nov 1, 2023pp. 377-404DOI: 10.2308/tar-2021-0232 ↗

How Do Investors Respond to Targets’ Interim Earnings?

Rita Gunn · Spencer Pierce · Miles Romney

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Nov 1, 2023pp. 211-238DOI: 10.2308/tar-2022-0327 ↗

Lower Defeat Thresholds for Minority Shareholders and Corporate Governance: Evidence from the Australian “Two-Strikes” Rule

Martin Bugeja · Raymond da Silva Rosa · Yaowen Shan · Terry Walter · David Yermack

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Nov 1, 2023pp. 61-96DOI: 10.2308/tar-2020-0434 ↗

Nonprofessional Investor Judgments: Linking Dependent Measures to Constructs

H. Scott Asay · Jeffrey Hales · Cory Hinds · Kathy Rupar

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Nov 1, 2023pp. 1-32DOI: 10.2308/tar-2021-0551 ↗

November 2023 Placement ADS

Authors not recorded

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Nov 1, 2023pp. 509-512DOI: 10.2308/0001-4826-98.7.b ↗

Payoffs to Aggressiveness

Frank Ecker · Jennifer Francis · Per Olsson · Katherine Schipper

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Nov 1, 2023pp. 153-183DOI: 10.2308/tar-2018-0385 ↗

Tainted Executives as Outside Directors

Leah M. Baer · Yonca Ertimur · Jingjing Zhang

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Nov 1, 2023pp. 33-59DOI: 10.2308/tar-2020-0197 ↗

The Demand for Internal Auditors following Accounting and Operational Failures

Matthew S. Ege · Young Hoon Kim · Dechun Wang

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Nov 1, 2023pp. 185-210DOI: 10.2308/tar-2021-0484 ↗

The Effects of Transparency and Group Incentives on Managers’ Strategic Promotion Behavior

Gary Hecht · Victor S. Maas · Marcel van Rinsum

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Nov 1, 2023pp. 239-260DOI: 10.2308/tar-2020-0208 ↗

The Field of Investment Advice: The Social Forces That Govern Equity Analysts

Yuval Millo · Crawford Spence · James Valentine

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Nov 1, 2023pp. 457-477DOI: 10.2308/tar-2021-0140 ↗

The Spillover Effect of Peer CEO Turnover on Real Earnings Management

KoEun Park

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Nov 1, 2023pp. 479-501DOI: 10.2308/tar-2019-0526 ↗

The Usefulness of Credit Ratings for Accounting Fraud Prediction

Allen H. Huang · Pepa Kraft · Shiheng Wang

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Nov 1, 2023pp. 347-376DOI: 10.2308/tar-2021-0874 ↗

Third-Party Source Switches: Objective Valuation or Fair Value Opinion Shopping?

Minjae Koo · Konduru Sivaramakrishnan · Yuping Zhao

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Nov 1, 2023pp. 405-433DOI: 10.2308/tar-2020-0789 ↗

When Executives Pledge Integrity: The Effect of the Accountant’s Oath on Firms’ Financial Reporting

Jonas Heese · Gerardo Pérez-Cavazos · Caspar David Peter

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Nov 1, 2023pp. 261-288DOI: 10.2308/tar-2021-0600 ↗

Why Some Investors Avoid Accounting Information: Identifying a Psychological Cost of Information Acquisition Using the Securities-Based Crowdfunding Setting

Nicole L. Cade · Shannon M. Garavaglia · Vicky B. Hoffman

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Nov 1, 2023pp. 97-120DOI: 10.2308/tar-2022-0346 ↗