Volume 97 · Issue 5

Sep 1, 202220 articles

Are Level 3 Fair Value Remeasurements Useful? Evidence from ASC 820 Rollforward Disclosures

Peter Fiechter · Zoltán Novotny-Farkas · Annelies Renders

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Sep 1, 2022pp. 301-323DOI: 10.2308/tar-2018-0293 ↗

Construct Validity in Accruals Quality Research

Alexander A. Nezlobin · Richard G. Sloan · Jenny Zha Giedt

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Sep 1, 2022pp. 377-398DOI: 10.2308/tar-2019-0213 ↗

Covers and Front Matter

Authors not recorded

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Sep 1, 2022pp. i-viiiDOI: 10.2308/1558-7967-97.5.i ↗

Dark Market Share around Earnings Announcements and Speed of Resolution of Investor Disagreement

Karthik Balakrishnan · Xanthi Gkougkousi · Wayne R. Landsman · Peeyush Taori

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Sep 1, 2022pp. 1-28DOI: 10.2308/tar-2019-0397 ↗

Do Firms Redact Information from Material Contracts to Conceal Bad News?

Dichu Bao · Yongtae Kim · Lixin (Nancy) Su

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Sep 1, 2022pp. 29-57DOI: 10.2308/tar-2020-0255 ↗

Editorial Policy

Authors not recorded

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Sep 1, 2022pp. 455-460DOI: 10.2308/1558-7967-97.5.455 ↗

Financial Reporting, Auditing, Analyst Scrutiny, and Investment Efficiency

Derek K. W. Chan · Nanqin Liu

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Sep 1, 2022pp. 163-188DOI: 10.2308/tar-2020-0287 ↗

Fracking Disclosure, Collateral Value, and the Mortgage Market

Kirti Sinha

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Sep 1, 2022pp. 427-454DOI: 10.2308/tar-2020-0119 ↗

Human Versus Machine: A Comparison of Robo-Analyst and Traditional Research Analyst Investment Recommendations

Braiden Coleman · Kenneth Merkley · Joseph Pacelli

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Sep 1, 2022pp. 221-244DOI: 10.2308/tar-2020-0096 ↗

Managerial Response to Macroeconomic Uncertainty: Implications for Firm Profitability

Oliver Binz

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Sep 1, 2022pp. 89-117DOI: 10.2308/tar-2020-0342 ↗

Policeman for the World: The Impact of Extraterritorial FCPA Enforcement on Foreign Investment and Internal Controls

Hans B. Christensen · Mark G. Maffett · Thomas Rauter

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Sep 1, 2022pp. 189-219DOI: 10.2308/tar-2020-0564 ↗

September 2022 Placement Ads

Authors not recorded

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Sep 1, 2022pp. bmi-bmiiDOI: 10.2308/accr-10818 ↗

Spillover Effects in Disclosure-Related Securities Litigation

Dain C. Donelson · Rachel W. Flam · Christopher G. Yust

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Sep 1, 2022pp. 275-299DOI: 10.2308/tar-2020-0386 ↗

Taxes and Haven Activities: Evidence from Linguistic Cues

Kelvin K. F. Law · Lillian F. Mills

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Sep 1, 2022pp. 349-375DOI: 10.2308/tar-2020-0163 ↗

The Beneficial Learning Effects of Combining a Hypothesis-Testing Mindset with a Causal Model

Kun Huo · Khim Kelly · Alan Webb

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Sep 1, 2022pp. 325-348DOI: 10.2308/tar-2020-0305 ↗

The Effect of Accrual Heterogeneity on Accrual Quality Inferences

Patricia M. Dechow · Chad R. Larson · Robert J. Resutek

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Sep 1, 2022pp. 245-273DOI: 10.2308/tar-2019-0200 ↗

The Information Content of Publicly Accessible Federal Court Documents

Richard D. Carrizosa · Richard A. Cazier

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Sep 1, 2022pp. 139-161DOI: 10.2308/tar-2020-0599 ↗

The Real Effects of Mandatory Nonfinancial Disclosure: Evidence from Supply Chain Transparency

Guoman She

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Sep 1, 2022pp. 399-425DOI: 10.2308/tar-2020-0178 ↗

The Role of Social Bonds in Understanding the Pre- and Post-Recognition Effects of Recognition Visibility

Joseph Burke

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Sep 1, 2022pp. 119-137DOI: 10.2308/tar-2019-0189 ↗

Who Pays Attention to SEC Form 8-K?

Azi Ben-Rephael · Zhi Da · Peter D. Easton · Ryan D. Israelsen

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Sep 1, 2022pp. 59-88DOI: 10.2308/tar-2019-0425 ↗