Volume 98 · Issue 4

Jul 1, 202320 articles

An Option-Based Approach to Measuring Disclosure Asymmetry

Kevin C. Smith

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Jul 1, 2023pp. 373-403DOI: 10.2308/tar-2020-0623 ↗

Audit Quality and Investment Efficiency with Endogenous Analyst Information

Nisan Langberg · Naomi Rothenberg

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Jul 1, 2023pp. 247-272DOI: 10.2308/tar-2020-0191 ↗

Banking Market Consolidation and Tax Planning Intermediation: Evidence from Client Firm Tax Haven Operations

Jeong-Bon Kim · Yupeng Lin · Ying Mao · Zheng Wang

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Jul 1, 2023pp. 217-245DOI: 10.2308/tar-2019-0243 ↗

Bond Market Transparency and Stock Price Crash Risk: Evidence from a Natural Experiment

Yuyan Guan · Jeong-Bon Kim · Boluo Liu · Xiangang Xin

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Jul 1, 2023pp. 143-165DOI: 10.2308/tar-2019-0154 ↗

Can Shareholders Benefit from Consumer Protection Disclosure Mandates? Evidence from Data Breach Disclosure Laws

Musaib Ashraf · Jayanthi Sunder

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Jul 1, 2023pp. 1-32DOI: 10.2308/tar-2020-0787 ↗

Covers and Front Matter

Authors not recorded

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Jul 1, 2023pp. i-viDOI: 10.2308/0001-4826-98.4.i ↗

Do Companies Redact Material Information from Confidential SEC Filings? Evidence from the FAST Act

Anne M. Thompson · Oktay Urcan · Hayoung Yoon

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Jul 1, 2023pp. 405-433DOI: 10.2308/tar-2020-0703 ↗

Do Depositors Respond to Banks’ Social Performance?

Yi-Chun Chen · Mingyi Hung · Lynn Linghuan Wang

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Jul 1, 2023pp. 89-114DOI: 10.2308/tar-2019-0653 ↗

Do Digital Technology Firms Earn Excess Profits? Alternative Perspectives

Shivaram Rajgopal · Anup Srivastava · Rong Zhao

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Jul 1, 2023pp. 321-344DOI: 10.2308/tar-2021-0176 ↗

Early-Warning Signals and Risk-Shifting Incentives

Volker Laux · Ronghuo Zheng

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Jul 1, 2023pp. 273-288DOI: 10.2308/tar-2019-0493 ↗

Earnings Performance Targets in Annual Incentive Plans and Management Earnings Guidance

Xiumin Martin · Hojun Seo · Jun Yang · Daniel Sungyeon Kim · Jordan Martel

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Jul 1, 2023pp. 289-319DOI: 10.2308/tar-2018-0532 ↗

Editorial Policy

Authors not recorded

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Jul 1, 2023pp. 457-462DOI: 10.2308/0001-4826-98.4.e ↗

Insider Horizon and Disclosure Policies

Brian Cadman · Mirko S. Heinle · Daniele Macciocchi

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Jul 1, 2023pp. 55-88DOI: 10.2308/tar-2019-0391 ↗

July 2023 Placement ADS

Authors not recorded

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Jul 1, 2023pp. 463-468DOI: 10.2308/0001-4826-98.4.b ↗

Managers’ Strategic Use of Concurrent Disclosure: Evidence from 8-K Filings and Press Releases

Caleb Rawson · Brady J. Twedt · Jessica C. Watkins

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Jul 1, 2023pp. 345-371DOI: 10.2308/tar-2021-0088 ↗

Profit Shifting during Foreign Tax Holidays

Travis K. Chow · Jeffrey L. Hoopes · Edward L. Maydew

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Jul 1, 2023pp. 115-142DOI: 10.2308/tar-2020-0376 ↗

Reducing Strategy Surrogation: The Effects of Performance Measurement System Flexibility and Environmental Dynamism

Kelly K. Wang · Mandy M. Cheng · Linda J. Chang

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Jul 1, 2023pp. 435-456DOI: 10.2308/tar-2019-0523 ↗

Reporting of Investment Expenditure: Should It Be Aggregated with Operating Cash Flows?

Xu Jiang · Chandra Kanodia · Gaoqing Zhang

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Jul 1, 2023pp. 167-190DOI: 10.2308/tar-2019-0287 ↗

Simplifying Complex Disclosures: Evidence from Disclosure Regulation in the Mortgage Markets

Patrick D. Kielty · K. Philip Wang · Diana L. Weng

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Jul 1, 2023pp. 191-216DOI: 10.2308/tar-2021-0269 ↗

The Dark Side of Investor Conferences: Evidence of Managerial Opportunism

Brian J. Bushee · Daniel J. Taylor · Christina Zhu

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Jul 1, 2023pp. 33-54DOI: 10.2308/tar-2020-0624 ↗