Volume 98 · Issue 6

Oct 1, 202321 articles

A Measure of Financial Statement Benchmarking

Rani Hoitash · Udi Hoitash · Ahmet C. Kurt · Rodrigo S. Verdi

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Oct 1, 2023pp. 253-281DOI: 10.2308/tar-2018-0585 ↗

Accounting Reporting Complexity and Non-GAAP Earnings Disclosure

Nerissa C. Brown · Adrienna A. Huffman · Shira Cohen

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Oct 1, 2023pp. 37-71DOI: 10.2308/tar-2018-0760 ↗

Changes in Risk Factor Disclosures and the Variance Risk Premium

Matthew R. Lyle · Edward J. Riedl · Federico Siano

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Oct 1, 2023pp. 327-352DOI: 10.2308/tar-2021-0174 ↗

Covers and Front Matter

Authors not recorded

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Oct 1, 2023pp. i-viDOI: 10.2308/0001-4826-98.6.i ↗

Disclosure and Investor Inattention: Theory and Evidence

Jeremy Bertomeu · Peicong Hu · Yibin Liu

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Oct 1, 2023pp. 1-36DOI: 10.2308/tar-2022-0122 ↗

Do Firms Mimic Industry Leaders’ Accounting? Evidence from Financial Statement Comparability

Gus De Franco · Yu Hou · Mark Ma

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Oct 1, 2023pp. 125-148DOI: 10.2308/tar-2019-0405 ↗

Editorial Policy

Authors not recorded

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Oct 1, 2023pp. 505-510DOI: 10.2308/0001-4826-98.6.e ↗

Financial Reporting Quality and Myopic Investments: Theory and Evidence

Heng Geng · Cheng Zhang · Frank S. Zhou

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Oct 1, 2023pp. 223-251DOI: 10.2308/tar-2021-0380 ↗

How Costly is Tax Avoidance? Evidence from Structural Estimation

Charles G. McClure

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Oct 1, 2023pp. 353-380DOI: 10.2308/tar-2020-0465 ↗

Insider Trading in News Deserts

Hangsoo Kyung · Jonathan Sangwook Nam

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Oct 1, 2023pp. 299-325DOI: 10.2308/tar-2020-0799 ↗

Inspectors’ Incentive Perceptions and Assessment Timing: Inspectors’ Requests and Auditors’ Responses

Brent A. Garza

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Oct 1, 2023pp. 197-221DOI: 10.2308/tar-2019-0201 ↗

Insurance Rate Regulation, Management of the Loss Reserve and Pricing

Gans Narayanamoorthy · John Page · Bohan Song

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Oct 1, 2023pp. 407-434DOI: 10.2308/tar-2020-0637 ↗

Lender Capital Management and Financial Covenant Strictness

Peter R. Demerjian · Edward L. Owens · Matias Sokolowski

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Oct 1, 2023pp. 149-172DOI: 10.2308/tar-2020-0346 ↗

Managing Large Donor Influence

Michael P. Carniol · Paul E. Fischer

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Oct 1, 2023pp. 73-95DOI: 10.2308/tar-2019-0497 ↗

October 2023 Placement ADS

Authors not recorded

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Oct 1, 2023pp. 511-515DOI: 10.2308/0001-4826-98.6.b ↗

Owner Exposure through Firm Disclosure

Maximilian A. Müller · Caspar David Peter · Francisco Urzúa I.

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Oct 1, 2023pp. 381-405DOI: 10.2308/tar-2020-0270 ↗

The Behavioral Effects of Social Distance and Residual Claim Distribution on Budget Reporting in Hierarchical Organizations

Xi Kuang · Michael Majerczyk · Di Yang

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Oct 1, 2023pp. 283-298DOI: 10.2308/tar-2021-0270 ↗

The Differential Timeliness of Stock Price in Incorporating Bad versus Good News and the Earnings-Return Asymmetry

Zhuo Cheng · Jing Fang · Linda A. Myers

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Oct 1, 2023pp. 97-124DOI: 10.2308/tar-2018-0629 ↗

The Effect of Negative Expectancy Violations and Relational Familiarity on Client Managers’ Negotiation Positions

Mary Kate Dodgson · Christopher P. Agoglia · G. Bradley Bennett

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Oct 1, 2023pp. 173-196DOI: 10.2308/tar-2017-0528 ↗

Unemployment Risk and Debt Contract Design

Nir Yehuda · Christopher S. Armstrong · Daniel Cohen · Xiaolu Zhou

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Oct 1, 2023pp. 467-504DOI: 10.2308/tar-2019-0150 ↗

Voluntary Performance Disclosures in the CD&A

Heidi A. Packard · Andrea Pawliczek · A. Nicole Skinner

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Oct 1, 2023pp. 435-466DOI: 10.2308/tar-2021-0181 ↗