Volume 99 · Issue 2

Mar 1, 202420 articles

An Examination of the Listing of Analyst Coverage on Corporate Websites

Mark T. Bradshaw · Lian Fen Lee · Kyle Peterson

Discuss this article →

Mar 1, 2024pp. 57-84DOI: 10.2308/tar-2020-0149 ↗

Common Ownership, Executive Compensation, and Product Market Competition

Matthew J. Bloomfield · Henry L. Friedman · Hwa Young Kim

Discuss this article →

Mar 1, 2024pp. 31-56DOI: 10.2308/tar-2021-0649 ↗

Contract Disclosure under External Scrutiny

Carlos Corona · Tae Wook Kim

Discuss this article →

Mar 1, 2024pp. 169-194DOI: 10.2308/tar-2020-0717 ↗

Covers and Front Matter

Authors not recorded

Discuss this article →

Mar 1, 2024pp. i-ivDOI: 10.2308/0001-4826-99.2.i ↗

Crowdsourced Forecasts and the Market Reaction to Earnings Announcement News

Sandra G. Schafhäutle · David Veenman

Discuss this article →

Mar 1, 2024pp. 421-456DOI: 10.2308/tar-2021-0055 ↗

Disturbing the Quiet Life? Competition and CEO Incentives

Stephan Kramer · Michal Matějka

Discuss this article →

Mar 1, 2024pp. 279-305DOI: 10.2308/tar-2022-0393 ↗

Do Enterprise Risk Assessments Affect Tax Aggressiveness? Evidence from U.S. ORSA Regulation

Trent J. Krupa

Discuss this article →

Mar 1, 2024pp. 307-339DOI: 10.2308/tar-2022-0639 ↗

Do Performance-Contingent Incentives Help or Hinder Divergent Thinking?

Steven J. Kachelmeier · R. Alan Webb · Michael G. Williamson

Discuss this article →

Mar 1, 2024pp. 229-248DOI: 10.2308/tar-2020-0751 ↗

Editorial Policy

Authors not recorded

Discuss this article →

Mar 1, 2024DOI: 10.2308/0001-4826-99.2.e ↗

In Financial Statements We Trust: Institutional Investors’ Stockholdings after Restatements

Steven F. Cahan · Chen Chen · Li Chen

Discuss this article →

Mar 1, 2024pp. 143-168DOI: 10.2308/tar-2019-0654 ↗

Information, Incentives, and CEO Replacement

Xiaojing Meng

Discuss this article →

Mar 1, 2024pp. 369-393DOI: 10.2308/tar-2019-0494 ↗

MARCH 2024 PLACEMENT ADS

Authors not recorded

Discuss this article →

Mar 1, 2024pp. bmi-bmvDOI: 10.2308/0001-4826-99.2.b ↗

Non-GAAP Reporting and Investment

Charles G. McClure · Anastasia A. Zakolyukina

Discuss this article →

Mar 1, 2024pp. 341-367DOI: 10.2308/tar-2021-0384 ↗

Optimal Reporting Systems in Bank Runs

Gaoqing Zhang · Ronghuo Zheng

Discuss this article →

Mar 1, 2024pp. 457-481DOI: 10.2308/tar-2021-0626 ↗

Proprietary Information Cost of Contracting with the Government

Jiapeng He · Kevin Li · Ningzhong Li · Weining Zhang

Discuss this article →

Mar 1, 2024pp. 195-227DOI: 10.2308/tar-2022-0351 ↗

Signing Blank Checks: The Roles of Disclosure and Reputation in the Face of Limited Information

Andrea Pawliczek · A. Nicole Skinner · Sarah L. C. Zechman

Discuss this article →

Mar 1, 2024pp. 395-419DOI: 10.2308/tar-2021-0631 ↗

The Economics of Audit Production: What Matters for Audit Quality? An Empirical Analysis of the Role of Midlevel Managers within the Audit Firm

Daniel Aobdia · Preeti Choudhary · Noah Newberger

Discuss this article →

Mar 1, 2024pp. 1-29DOI: 10.2308/tar-2019-0453 ↗

The Effects of Daylight Saving Time Adjustments on Investor Information Processing

Tyler J. Kleppe · Andrew T. Pierce · Zac Wiebe · Teri Lombardi Yohn

Discuss this article →

Mar 1, 2024pp. 249-277DOI: 10.2308/tar-2021-0369 ↗

The Impact of M&A Delistings on the Information Environment of Industry Peer Firms

Anna Bergman Brown · Donal Byard · Masako Darrough · Jangwon Suh

Discuss this article →

Mar 1, 2024pp. 85-112DOI: 10.2308/tar-2021-0442 ↗

Time Series Variation in the Efficacy of Executive Risk-Taking Incentives: The Role of Market-Wide Uncertainty

Brian D. Cadman · John L. Campbell · Ryan G. Johnson

Discuss this article →

Mar 1, 2024pp. 113-141DOI: 10.2308/tar-2021-0149 ↗