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Journal of Business Finance & Accounting

1996 - 2016

Current editor(s): P. F. Pope, A. W. Stark and M. Walker

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2016, volume 43, issue 7-8

The Ex-Ante Monitoring Role of Accounting Covenants in Public Debt pp. 803-829 Downloads
Zahn Bozanic
Too Good to be True? An Analysis of the Options Market's Reactions to Earnings Releases pp. 830-848 Downloads
Yan Lu and Sugata Ray
A Comparative Analysis of Real and Accrual Earnings Management around Initial Public Offerings under Different Regulatory Environments pp. 849-871 Downloads
M. Alhadab, I. Clacher and K. Keasey
Individual Large Shareholders, Earnings Management, and Capital-Market Consequences pp. 872-902 Downloads
Yiwei Dou, Ole-Kristian Hope, Wayne B. Thomas and Youli Zou
The Information Content of Corporate Pension Funding Status in Japan pp. 903-949 Downloads
Shingo Goto and Noriyoshi Yanase
The Impact of NASD Rule 2711 and NYSE Rule 472 on Analyst Behavior: The Strategic Timing of Recommendations Issued on Weekends pp. 950-975 Downloads
Yi Dong and Nan Hu
Target Information Asymmetry and Acquisition Price pp. 976-1016 Downloads
Peter Cheng, Lin Li and Wilson H.S. Tong
Investment Horizons and Information pp. 1017-1056 Downloads
Kershen Huang and Alex Petkevich

2016, volume 43, issue 5-6

The Effect of Accounting Conservatism on Corporate Investment during the Global Financial Crisis pp. 513-542 Downloads
Karthik Balakrishnan, Ross Watts and Luo Zuo
S&P 500 Membership and Managers’ Supply of Conservative Financial Reports pp. 543-571 Downloads
Gregory W. Martin, Wayne B. Thomas and Matthew M. Wieland
The Volatility of Return Revisions and Financial Statement Literacy in Emerging Markets: The Case of Cross-listed Chinese Firms pp. 572-596 Downloads
Jeffrey L. Callen, Karen M.Y. Lai and Steven X. Wei
Market Reaction to Seasoned Offerings in China pp. 597-653 Downloads
Jia Liu, Saeed Akbar, Syed Zulfiqar Ali Shah, Dayong Zhang and Dong Pang
Does the Riskiness of R&D Outweigh Its Benefits? The Perspective of US Private Lenders pp. 654-692 Downloads
Mustafa Ciftci and Masako Darrough
The Role of Collateral in the Credit Acquisition Process: Evidence from SME Lending pp. 693-728 Downloads
Fábio Duarte, Ana Paula Gama and José Paulo Esperança
The Choice of Debt Source by UK Firms pp. 729-764 Downloads
Andrew Marshall, Laura Mccann and Patrick Mccolgan
The Effect of Regulations on Pension Risk Shifting: Evidence from the US and Europe pp. 765-799 Downloads
Yanling Guan and Daphne Lui

2016, volume 43, issue 3-4

Corporate Governance, Companies’ Disclosure Practices and Market Transparency: A Cross Country Study pp. 263-297 Downloads
Wendy Beekes, Philip Brown, Wenwen Zhan and Qiyu Zhang
Multidimensional Competition and Corporate Disclosure pp. 298-328 Downloads
Flora Muiño and Manuel Núñez-Nickel
Non-compliance in Executive Compensation Disclosure: the Brazilian Experience pp. 329-369 Downloads
Cristiano Costa, Fernando Caio Galdi, Fabio Y. S. Motoki and Juan Manuel Sanchez
Do Women and Ethnic Minority Directors Influence Firm Value? Evidence from Post-Apartheid South Africa pp. 370-413 Downloads
Ernest Gyapong, Reza M. Monem and Fang Hu
The Impact of Dividend Covenants on Investment and Operating Performance pp. 414-447 Downloads
Boochun Jung, Woo-Jong Lee and Yanhua Sunny Yang
Stock Recommendations for Politically Connected Firms pp. 448-486 Downloads
Elio Alfonso
What Drives Target Price Forecasts and Their Investment Value? pp. 487-510 Downloads
Zhi Da, Keejae P. Hong and Sangwoo Lee

2016, volume 43, issue 1-2

Corporate Social Performance, Competitive Advantage, Earnings Persistence and Firm Value pp. 3-30 Downloads
Alan Gregory, Julie Whittaker and Xiaojuan Yan
The Market Response to Beating After-tax Earnings Targets Revisited using Analysts’ Pre-tax Earnings Forecasts and Concurrent Tax Note Disclosures pp. 31-65 Downloads
Kathleen Herbohn, Irene Tutticci and Zhi Tan
Abnormal Returns from Takeover Prediction Modelling: Challenges and Suggested Investment Strategies pp. 66-97 Downloads
Jo Danbolt, Antonios Siganos and Abongeh Tunyi
Analyst Report Readability and Stock Returns pp. 98-130 Downloads
Chia-Chun Hsieh, Kai Wai Hui and Yao Zhang
Stock-Based Compensation in a Concentrated Ownership Setting: An Empirical Investigation pp. 131-157 Downloads
Jia-Wen Liang and Chen Lung Chin
The Effects of Corporate and Country Sustainability Characteristics on The Cost of Debt: An International Investigation pp. 158-190 Downloads
Andreas Hoepner, Ioannis Oikonomou, Bert Scholtens and Michael Schröder
Industry Expertise, Information Leakage and the Choice of M&A Advisors pp. 191-225 Downloads
Xin Chang, Chander Shekhar, Lewis H. K. Tam and Jiaquan Yao
Bank Liquidity Creation and Risk-Taking: Does Managerial Ability Matter? pp. 226-259 Downloads
Panayiotis C. Andreou, Dennis Philip and Peter Robejsek

2015, volume 42, issue 9-10

Analysts’ and Investors’ Reactions to Consistent Earnings Signals pp. 1041-1074 Downloads
Marcus L. Caylor, Theodore E. Christensen, Peter M. Johnson and Thomas J. Lopez
Core Earnings Uncertainty, Dividend Change Announcements and the Reduction of Covariance Component Risks pp. 1075-1120 Downloads
Stephen J. Dempsey, David M. Harrison and Hainan Sheng
Information Asymmetry and Dual Distribution in Franchise Networks pp. 1121-1153 Downloads
Mark Wilson and Greg Shailer
Pensions as a Form of Executive Compensation pp. 1154-1187 Downloads
Lisa Goh and Yong Li
Trade Credit Risk Management: The Role of Executive Risk-Taking Incentives pp. 1188-1215 Downloads
Anna Elsilä
Governance Structure and Firm Performance in Private Family Firms pp. 1216-1250 Downloads
Limei Che and John Christian Langli
Costly Self-Insurance of Rights Offerings pp. 1251-1281 Downloads
Truong X. Duong, Rajdeep Singh and Eng-Joo Tan
Intended Use of Proceeds, Underwriter Quality and the Long-run Performance of SEOs in the UK pp. 1282-1309 Downloads
André Silva and Pawel Bilinski
Do Banks Price Litigation Risk in Debt Contracting? Evidence from Class Action Lawsuits pp. 1310-1340 Downloads
Qingbo Yuan and Yunyan Zhang
Information Asymmetry and Corporate Cash Holdings pp. 1341-1377 Downloads
Kee H. Chung, Jang-Chul Kim, Young Sang Kim and Hao Zhang

2015, volume 42, issue 7-8

Conditional Persistence of Earnings Components and Accounting Anomalies pp. 801-825 Downloads
Eli Amir, Itay Kama and Shai Levi
The Timeliness of Restatement Disclosures and Financial Reporting Credibility pp. 826-859 Downloads
Mark Hirschey, Kevin R. Smith and Wendy M. Wilson
The Relationship between Voluntary Disclosure, External Financing and Financial Status pp. 860-884 Downloads
Håkan Jankensgård
Institutional Monitoring: Evidence from the F-Score pp. 885-914 Downloads
Chune Young Chung, Chang Liu, Kainan Wang and Blerina Zykaj
CEO Risk-Taking Incentives and the Cost of Equity Capital pp. 915-946 Downloads
Yangyang Chen, Cameron Truong and Madhu Veeraraghavan
Information Asymmetry about Investment Risk and Financing Choice pp. 947-964 Downloads
Mufaddal Baxamusa, Sunil Mohanty and Ramesh Rao
Does Family Control Shape Corporate Capital Structure? An Empirical Analysis of Eurozone Firms pp. 965-1006 Downloads
Julio Pindado, Ignacio Requejo and Chabela la Torre
Labor Unions and Forms of Corporate Liquidity pp. 1007-1039 Downloads
Zhenxu Tong

2015, volume 42, issue 5-6

Accounting Conservatism and the Cost of Capital: An International Analysis pp. 555-582 Downloads
Xi Li
Effect of Impairment-Testing Disclosures on the Cost of Equity Capital pp. 583-618 Downloads
Luc Paugam and Olivier Ramond
CEO's Operating Ability and the Association between Accruals and Future Cash Flows pp. 619-634 Downloads
Wooseok Choi, Sam Han, Sung Hwan Jung and Tony Kang
Analysts' Cash Flow Forecasts, Audit Effort, and Audit Opinions on Internal Control pp. 635-664 Downloads
Mike Qinghao Mao and Yangxin Yu
Government Ownership and Dividend Policy: Evidence from Newly Privatised Firms pp. 665-704 Downloads
Hamdi Ben-Nasr
Corporate Stock and Bond Return Correlations and Dynamic Adjustments of Capital Structure pp. 705-746 Downloads
Belen Nieto and Rosa Rodriguez
Affiliates’ Bank Debt Policy: Does Parent Firm Nationality Matter? pp. 747-776 Downloads
Rosy Locorotondo, Nico Dewaelheyns and Cynthia Hulle
Do Sovereign Re-Ratings Destabilize Equity Markets during Financial Crises? New Evidence from Higher Return Moments pp. 777-799 Downloads
Robert Brooks, Robert Faff, Sirimon Treepongkaruna and Eliza Wu

2015, volume 42, issue 3-4

The Impact of IFRS 8 on Geographical Segment Information pp. 273-309 Downloads
Edith Leung and Arnt Verriest
The Impact of the Management Approach on Segment Reporting pp. 310-366 Downloads
Martin Bugeja, Robert Czernkowski and Daryl Moran
Segment Disclosure and Cost of Capital pp. 367-411 Downloads
Belen Blanco, Juan M. Garcia Lara and Josep Tribó
Star CEOs or Political Connections? Evidence from China's Publicly Traded Firms pp. 412-443 Downloads
Martin Conyon, Lerong He and Xin Zhou
Corporate Lobbying and Firm Performance pp. 444-481 Downloads
Hui Chen, David Parsley and Ya-Wen Yang
The Effect of Mandatory IFRS Adoption on Conditional Conservatism in Europe pp. 482-514 Downloads
Paul Andre, Andrei Filip and Luc Paugam
Using Real Activities to Avoid Goodwill Impairment Losses: Evidence and Effect on Future Performance pp. 515-554 Downloads
Andrei Filip, Thomas Jeanjean and Luc Paugam

2015, volume 42, issue 1-2

A Comparison of Between-Country Measures of Legal Setting and Enforcement of Accounting Standards pp. 1-50 Downloads
John Preiato, Philip Brown and Ann Tarca
Aggregation Bias in Estimates of Conditional Conservatism: Theory and Evidence pp. 51-78 Downloads
Manuel Cano-Rodriguez and Manuel Núñez-Nickel
Information and the Cost of Capital in a Mean-Variance Efficient Market pp. 79-100 Downloads
D.J. Johnstone
Does Accrual Management Impair the Performance of Earnings-Based Valuation Models? pp. 101-137 Downloads
Lucie Courteau, Jennifer L. Kao and Yao Tian
What Explains the Valuation Difference between Intangible-intensive Profit and Loss Firms? pp. 138-166 Downloads
Mustafa Ciftci and Masako Darrough
Debt Maturity Structure and Accounting Conservatism pp. 167-203 Downloads
Inder K. Khurana and Changjiang Wang
CEO Compensation Risk and Timely Loss Recognition pp. 204-236 Downloads
Paul Brockman, Tao Ma and Jianfang Ye
M&A Decisions and US Firms’ Voluntary Adoption of Clawback Provisions in Executive Compensation Contracts pp. 237-271 Downloads
Anna Bergman Brown, Paquita Y. Davis-Friday, Lale Guler and Carol Marquardt
Page updated 2017-04-28