Target mass corrections for spin-dependent structure functions in collinear factorization

We derive target mass corrections (TMC) for the spin-dependent nucleon structure function g(1) and polarization asymmetry A(1) in collinear factorization at leading twist. The TMCs are found to be significant for g(1) at large x(B), even at relatively high Q(2) values, but largely cancel in A(1). A comparison of TMCs obtained from collinear factorization and from the operator product expansion shows that at low Q(2) the corrections drive the proton A(1) in opposite directions. (C) 2008 Elsevier B.V. All rights reserved.