Volume 99 · Issue 4

Jul 1, 202420 articles

Accounting Standardization and Separation in the Municipal Debt Market: Evidence from GASB 34

William Baber · Amanda Beck · Allison Koester

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Jul 1, 2024pp. 29-56DOI: 10.2308/tar-2021-0472 ↗

Are Private Firms More Aggressive Tax Planners?

Jeffrey L. Hoopes · Patrick T. Langetieg · Edward L. Maydew · Michele S. Mullaney

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Jul 1, 2024pp. 197-223DOI: 10.2308/tar-2020-0499 ↗

Covers and Front Matter

Authors not recorded

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Jul 1, 2024pp. i-ivDOI: 10.2308/0001-4826-99.4.i ↗

Do Analysts and Investors Efficiently Respond to Managerial Linguistic Complexity during Conference Calls?

Brian J. Bushee · Ying Huang

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Jul 1, 2024pp. 143-168DOI: 10.2308/tar-2019-0358 ↗

Does Fiscal Monitoring Make Better Governments? Evidence from U.S. Municipalities

Anya Nakhmurina

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Jul 1, 2024pp. 395-425DOI: 10.2308/tar-2020-0251 ↗

Does Political Uncertainty Obfuscate Narrative Disclosure?

Mohamed Mekhaimer · Marwa Soliman · Weining Zhang

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Jul 1, 2024pp. 367-394DOI: 10.2308/tar-2021-0884 ↗

Editorial Policy

Authors not recorded

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Jul 1, 2024pp. 489-494DOI: 10.2308/0001-4826-99.4.e ↗

Firm Boundaries and Voluntary Disclosure

Thomas Bourveau · John D. Kepler · Guoman She · Lynn Linghuan Wang

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Jul 1, 2024pp. 111-141DOI: 10.2308/tar-2022-0182 ↗

Forecasting Market Volatility: The Role of Earnings Announcements

Jaewoo Kim · Bryce Schonberger · Charles Wasley · Yucheng Yang

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Jul 1, 2024pp. 251-279DOI: 10.2308/tar-2021-0351 ↗

How Do Online Conflict Disclosures Support Enforcement? Evidence from Personal Financial Disclosures and Public Corruption

Alexandra A. Scherf

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Jul 1, 2024pp. 455-487DOI: 10.2308/tar-2021-0402 ↗

JULY 2024 PLACEMENT ADS

Authors not recorded

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Jul 1, 2024pp. 495-499DOI: 10.2308/0001-4826-99.4.b ↗

Material ESG Alpha: A Fundamentals-Based Perspective

Byung Hyun Ahn · Panos N. Patatoukas · George S. Skiadopoulos

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Jul 1, 2024pp. 1-27DOI: 10.2308/tar-2022-0256 ↗

Measuring Portfolio Gains: The Case of Earnings Announcement Trading Signals

Matthew R. Lyle · Teri Yohn

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Jul 1, 2024pp. 315-338DOI: 10.2308/tar-2022-0174 ↗

Private Loan Issuance and Risk Factor Disclosure

Lili Dai · Wayne R. Landsman · Zihang Peng

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Jul 1, 2024pp. 169-196DOI: 10.2308/tar-2021-0236 ↗

Relative Liability Exposure for Negligence and Financial Reporting Quality: Evidence from the Audit Interference Rule

Michael A. Mayberry · Hyun Jong Park · Wei Zhang

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Jul 1, 2024pp. 339-366DOI: 10.2308/tar-2021-0757 ↗

Say on Pay Laws and Insider Trading

Thomas Bourveau · Francois Brochet · Fabrizio Ferri · Chengzhu Sun

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Jul 1, 2024pp. 83-110DOI: 10.2308/tar-2021-0596 ↗

Shaping Incentives through Measurement and Contracts

Jonathan D. Bonham

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Jul 1, 2024pp. 57-81DOI: 10.2308/tar-2019-0248 ↗

Stock Price Reactions to the Information and Bias in Analyst-Expected Returns

Johnathan A. Loudis

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Jul 1, 2024pp. 281-313DOI: 10.2308/tar-2022-0309 ↗

The Economic Consequences of Heightened Materiality Uncertainty: An Auditing Perspective

Ying Huang · Ningzhong Li · Jieying Zhang · Xiaolu Zhou

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Jul 1, 2024pp. 225-249DOI: 10.2308/tar-2021-0716 ↗

The Impact of Performance Reporting on Investment Behavior: Evidence from Disclosure Reform in the U.K.

Gitae Park

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Jul 1, 2024pp. 427-453DOI: 10.2308/tar-2021-0863 ↗