Journal of Business Finance & Accounting

1988 - 2025

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

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Volume 52, issue 2, 2025

Do audit firms discount initial full‐year audit engagements with multiple potential successor auditors? pp. 657-690

Thomas C. Omer and Ming (Mike) Yuan

Product market competition and disclosure content differentiation: A topic modeling analysis pp. 691-721

Yongqiang Chu, Bo Huang, Haitong Li and Junqi Liu

EPS‐motivated share repurchases and wealth transfer pp. 722-749

Christina Mashruwala and Shamin Mashruwala

The real effects of M&As on targets’ peers pp. 750-784

Linda Du, Wen Li and Jianfei Sun

Do analysts’ gross margin forecasts influence manager's decisions to recognize inventory losses? pp. 785-816

Nusrat Jahan and Padmakumar Sivadasan

Does the textual quality of prospectuses affect gross spread in seasoned equity offerings? pp. 817-871

Nandu J. Nagarajan, Sridhar Panchapakesan Nerur, Bin Srinidhi and Xiaoxiao Yu

Coarse performance evaluation for envious agents pp. 872-891

Eiji Ohashi

Do politically connected subsidy recipients disclose less subsidy information? pp. 892-922

Ningzhong Li, Youchao Tan and Cheng Zeng

Information acquisition and tax avoidance: Evidence from a natural experiment pp. 923-962

Lyu Fan, Caiyue Ouyang, Jeffrey Pittman, Jiacai Xiong and Jun Yao

Top management team incentive dispersion and management earnings forecasts pp. 963-990

Rachana Kalelkar, Yuan Shi and Hongkang Xu

Verifiable content in social media stock‐analysis articles: The long and short of it pp. 991-1024

Lei Chen, Shuping Chen, Tian Gao and Wuyang Zhao

Does International Financial Reporting Standards adoption improve or impede comparability? New evidence from Chinese dual‐class firms pp. 1025-1058

Jenny Xinjiao Guan, Kangtao Ye, Shanshan Zhang and Xiao‐Jun Zhang

How does audit quality affect firm innovation? Evidence from China pp. 1059-1094

Charles Hsu, Chaopeng Wu, Zehao Yan and Ruichao Zhu

Out‐of‐sample predictability of firm‐specific stock price crashes: A machine learning approach pp. 1095-1115

Devrimi Kaya, Doron Reichmann and Milan Reichmann

The management of nonearnings measures: Evidence from initial public offering firms pp. 1116-1151

Snow Xue Han and Su‐Jane Hsieh

Interest rate liberalization and corporate innovation: Evidence from natural experiments in China pp. 1152-1182

Shuangli Yu, Yun Ke, Xiaofeng Quan and Wenhong Ding

Government affiliation, analyst behavior and the economic consequences pp. 1183-1211

Ning Jia, Tianqi Lan, Dan Wang and Ma Xiaoteng

Transient institutional ownership, costly external finance and corporate cash holdings pp. 1212-1249

Hyun Joong Im, Heungju Park, Shams Pathan and Robert Faff

Volume 52, issue 1, 2025

Speaking with one voice? Individual preferences and managers’ personal communication style pp. 5-47

Christoph J. Sextroh and Juliane Wutzler

Green media coverage and corporate green innovation pp. 48-90

Jie Gao, Huiying Wu, Jiaxing You and Meg Smith

Dividend cuts and a firm's investment opportunity set pp. 91-126

Somnath Das and Sandip Dhole

Compromise in hard times? The impact of deglobalization on corporate social responsibility in the US–China supply chain pp. 127-157

Yanming Cao, Jengfang Chen, Xiaomeng Charlene Chen and Meiting Lu

An unintentional consequence of taxation: Tax cuts and vertical pay dispersion pp. 158-181

Xiaoning Song, Cen Wu and Ying Zheng

Generalist CEOs and stock price crash risk pp. 182-221

Xiaohua Fang, Claudia Girardone, Yiwei Li and Yeqin Zeng

Dual holdings and shareholder–creditor agency conflicts: Evidence from the syndicated loan market pp. 222-260

Ingo Geburtig, Thomas Mählmann and Roberto Liebscher

The impact of short‐selling threats on credit rating performance and usage: Evidence from a natural experiment pp. 261-294

Mei Cheng and Eliza X. Zhang

Managers’ staging of earnings conference calls around actual share repurchases pp. 295-341

Hong Kim Duong, Chuong Do and Huy N. Do

Multiple large shareholders and audit fees: Demand‐side evidence from China pp. 342-373

Xiaotong Yang, Fuxiu Jiang, John R. Nofsinger and Bo Zhang

The voice of retail investors and corporate earnings quality pp. 374-402

Guilong Cai, Bingxuan Lin, Rui Lu and Yanan Zhang

The impact of bond market liberalization on accounting conservatism pp. 403-432

Renhui Fu, Fang Gao and Yanhui Wang

Target firm's integrity culture and M&A performance pp. 433-471

Balasingham Balachandran, Robert W. Faff, Sagarika Mishra and Syed Shams

Government awards to CEOs pp. 472-510

François Belot and Timothée Waxin

Do investors differentiate between types of component auditors? Evidence from auditor ratification voting pp. 511-540

Bullipe R. Chintha and Sriniwas Mahapatro

Regulating data: Evidence from corporate America pp. 541-568

Fabio Motoki and Jedson Pinto

KPI information acquisition by analysts: Evidence from conference calls pp. 569-608

Qi Rachel Tang and Alan Guoming Huang

Does options trading affect audit pricing? pp. 609-651

Muhammad Jahangir Ali, Balasingham Balachandran, Huu Nhan Duong, Premkanth Puwanenthiren and Michael Theobald

Volume 51, issue 3-4, 2024

Disclosure specificity: Evidence from book‐to‐bill ratios pp. 691-716

Kimball Chapman, Zachary Kaplan and Chase Potter

The beguiling behaviour of narcissistic CEOs: Evidence from repurchase announcements pp. 717-755

Evans O. Boamah and Shantanu Banerjee

Income statement mismatching has not reduced the informativeness of earnings over time pp. 756-782

Hyung Il Oh and Stephen Penman

The joint effects of litigation risk and regulation on non‐GAAP reporting pp. 783-818

Richard A. Cazier, Theodore E. Christensen, Kenneth J. Merkley and John S. Treu

The evolution of corporate twitter usage pp. 819-845

Mohamed Al Guindy, James P. Naughton and Ryan Riordan

Global outsourcing and voluntary disclosure pp. 846-879

Lili Dai, Rui Dai, Lilian Ng and Zihang Peng

Volume 51, issue 1-2, 2024

The power of the business media: Evidence from firm‐level productivity pp. 5-44

Mariem Khalifa, Ali Sheikhbahaei and Mohammed Aminu Sualihu

The impact of board reforms on audit fees: International evidence pp. 45-83

Incheol Kim, Joon Ho Kong and Rong Yang

Asymmetric trading responses to credit rating announcements from issuer‐ versus investor‐paid rating agencies pp. 84-112

Quan M. P. Nguyen, Hung Xuan Do, Alexander Molchanov, Lily Nguyen and Nhut H. Nguyen

Gender diversity and acquisitions: How female directors add value in acquisition decisions pp. 113-147

Syed Shams, Kristina Minnick, Mehdi Khedmati and Abeyratna Gunasekarage

Managerial ability, CEO age and the moderating effect of firm characteristics pp. 148-179

Rosemond Desir, Joseph Rakestraw, Scott Seavey, James Wainberg and George Young

Does share pledging affect corporate philanthropy? Evidence from China pp. 180-208

Jiacai Xiong, Yixing Tong, Feida Zhang, Caiyue Ouyang and Kam C. Chan

Generalist CEOs, management risk and internal control weaknesses pp. 209-239

Xiaolu Xu

Corporate political activism, information transparency and IPO compliance costs pp. 240-275

Dimitrios Gounopoulos, Georgios Loukopoulos and Panagiotis Loukopoulos

Manipulation and obfuscation of financial reports pp. 276-296

Nikolaj Niebuhr Lambertsen

Skilled labor and bank loan contracting pp. 297-333

Lin Cheng, Rong Li, Zhiming Ma and Lufei Ruan

Inherited trust and informal finance pp. 334-362

Jiaman Xu, Jiandong Chen, Mengfei Jiang and Jiafu An

An empirical analysis of the effects of the Dodd–Frank Act on determinants of credit ratings pp. 363-397

Anwer S. Ahmed, Dechun Wang and Nina Xu

The impact of Confucianism on auditor judgment pp. 398-430

Yingwen Deng, Yongliang Wu, Changli Zeng and Min Zhang

The persistence and consequences of share repurchases pp. 431-472

Sadok El Ghoul, Omrane Guedhami, Hyunseok Kim and Jungwon Suh

Does it pay to treat employees well?: The case of informal finance pp. 473-510

Vuong Thao Tran, Vu Van Hoang, Anh Le and Dinh Hoang Bach Phan

The spillover effects of financial misconduct on director‐interlocked firms: Evidence from auditor scrutiny pp. 511-554

Rong Li, Wenjing Cai and Zehao Wang

Flood risk and corporate future orientation: Evidence from sea level rise risk pp. 555-594

Qingjie Du, Albert Tsang and Yang Wang

Yesterday is history, tomorrow is a mystery: Directors’ and CEOs’ prior bankruptcy experiences and the financial risk of their current firms pp. 595-630

Mariya N. Ivanova, Henrik Nilsson and Milda Tylaite

Reputation is golden: Superstar CEOs and trade credit pp. 631-656

Xiaofeng Quan, Cheng Xiang and Ru (Tina) Gao

Audit committee oversight and bank financial reporting quality pp. 657-687

Dimitris K. Chronopoulos, Lemonia M. Rempoutsika and John Wilson