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Journal of Business Finance & Accounting

1996 - 2017

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

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2017, volume 44, issue 9-10

Types of investor uncertainty and the cost of equity capital pp. 1169-1193 Downloads
Chad R. Larson and Robert J. Resutek
Myopic market pricing and managerial myopia pp. 1194-1213 Downloads
Alexandre Garel
Earnings quality and short selling: Evidence from real earnings management in the United States pp. 1214-1240 Downloads
KoEun Park
Auditor selection and corporate social responsibility pp. 1241-1275 Downloads
Wen-Chi Sun, Hua-Wei Huang, Mai Dao and Chaur-Shiuh Young
Corporate social responsibility and the assessment by auditors of the risk of material misstatement pp. 1276-1314 Downloads
Mónica LópezPuertas-Lamy, Kurt Desender and Mircea Epure
Managerial ability and bank-loan pricing pp. 1315-1337 Downloads
Gus Franco, Ole-Kristian Hope and Haihao Lu
CEO equity incentives and the remediation of material weaknesses in internal control pp. 1338-1369 Downloads
Xuejiao Liu and Xiaohong Liu
Clawback provision adoption, corporate governance, and investment decisions pp. 1370-1397 Downloads
Yu Chen and Carol E. Vann
The impact of bank merger growth on CEO compensation pp. 1398-1442 Downloads
Zhian Chen, Wing-Yee Hung, Donghui Li and Lu Xing
Reputation as a governance mechanism? Evidence from payout policy of insider-controlled firms in Taiwan pp. 1443-1476 Downloads
Liang-wei Kuo

2017, volume 44, issue 7-8

Balance sheet conservatism and audit reporting conservatism pp. 897-924 Downloads
Asad Kausar and Clive Lennox
The role of unaffiliated bankers on conditional conservatism: Evidence from IFRS information shock pp. 925-952 Downloads
Pietro Bonetti, Elisabetta Ipino and Antonio Parbonetti
Do analysts who understand accounting conservatism exhibit better forecasting performance? pp. 953-985 Downloads
Jay Heon Jung, Sonya S. Lim, Jinhan Pae and Choong-Yuel Yoo
The effect of restatements on analyst behavior pp. 986-1014 Downloads
Chunlai Ye and Lin-Hui Yu
The CDS market reaction to restatement announcements pp. 1015-1035 Downloads
Lijing Du
Stock-bond return co-movement and accounting information pp. 1036-1072 Downloads
Stefano Cascino
Effect of international working experience of individual auditors on audit quality: Evidence from China pp. 1073-1108 Downloads
Xiaolin Chen, Yunhao Dai, Dongmin Kong and Weiqiang Tan
Tax avoidance and ex ante cost of capital pp. 1109-1136 Downloads
Kirsten A. Cook, William J. Moser and Thomas C. Omer
Corporate social responsibility and firm financial risk reduction: On the moderating role of the legal environment pp. 1137-1166 Downloads
Mohammed Benlemlih and Isabelle Girerd-Potin

2017, volume 44, issue 5-6

Corporate Lobbying, Visibility and Accounting Conservatism pp. 527-557 Downloads
Xiangting Kong, Suresh Radhakrishnan and Albert Tsang
The Role of Foreign Shareholders in Disciplining Financial Reporting pp. 558-592 Downloads
Christof Beuselinck, Belen Blanco and Juan Manuel García Lara
Are Entrenched Managers’ Accounting Choices More Predictive of Future Cash Flows? pp. 593-610 Downloads
Bradley E. Lail and Gregory W. Martin
Does It Pay to Communicate with Firms? Evidence from Firm Site Visits of Mutual Funds pp. 611-645 Downloads
Shasha Liu, Yunhao Dai and Dongmin Kong
Beyond Tax Avoidance: Offshore Firms’ Institutional Environment and Financial Reporting Quality pp. 646-696 Downloads
Artem Durnev, Tiemei Li and Michel Magnan
Controlling Shareholders’ Incentive and Corporate Tax Avoidance: A Natural Experiment in China pp. 697-727 Downloads
Oliver Zhen Li, Hang Liu and Chenkai Ni
Overconfidence, CEO Awards, and Corporate Tax Aggressiveness pp. 728-754 Downloads
Thomas R. Kubick and G. Brandon Lockhart
Option Implied Dividends Predict Dividend Cuts: Evidence from the Financial Crisis pp. 755-779 Downloads
Andy Fodor, David L. Stowe and John Stowe
The Effects of Disclosure and Analyst Regulations on the Relevance of Analyst Characteristics for Explaining Analyst Forecast Accuracy pp. 780-811 Downloads
Sami Keskek, Linda A. Myers, Thomas C. Omer and Marjorie K. Shelley
Corporate Innovation Strategy, Analyst Forecasting Activities and the Economic Consequences pp. 812-853 Downloads
Ning Jia
Related Party Transactions, Corporate Governance and CEO Compensation pp. 854-894 Downloads
Steven Balsam, Richard H. Gifford and John Puthenpurackal

2017, volume 44, issue 3-4

The BP Oil Spill: Shareholder Wealth Effects and Environmental Disclosures pp. 337-374 Downloads
Frank Heflin and Dana Wallace
Managerial Discretion in Accruals and Informational Efficiency pp. 375-416 Downloads
Pietro Perotti and David Windisch
Does Stock Liquidity Affect Accrual-based Earnings Management? pp. 417-447 Downloads
Kelly Huang, Brent Lao and Gregory McPhee
Impression Management and Non-GAAP Disclosure in Earnings Announcements pp. 448-479 Downloads
Encarna Guillamon-Saorin, Helena Isidro and Ana Marques
Is Japan Really a “Buy”? The Corporate Governance, Cash Holdings and Economic Performance of Japanese Companies pp. 480-523 Downloads
Kazuo Kato, Meng Li and Douglas J. Skinner
Editorial Statement pp. 524-524 Downloads
Thomas Gaston

2017, volume 44, issue 1-2

Predicting Corporate Bankruptcy: An Evaluation of Alternative Statistical Frameworks pp. 3-34 Downloads
Stewart Jones, David Johnstone and Roy Wilson
Climate Change and Asset Prices: Are Corporate Carbon Disclosure and Performance Priced Appropriately? pp. 35-62 Downloads
Andrea Liesen, Frank Figge, Andreas Hoepner and Dennis M. Patten
Detecting Target-Driven Earnings Management Based on the Distribution of Digits pp. 63-93 Downloads
Robert Ullmann and Christoph Watrin
Analyst Tipping: Additional Evidence pp. 94-115 Downloads
Stanimir Markov, Volkan Muslu and Musa Subasi
The Unintended Consequences of the Frequency of PCAOB Inspection pp. 116-153 Downloads
Paul Tanyi and Barri Litt
Credit Ratings and Earnings Management around IPOs pp. 154-195 Downloads
Dimitrios Gounopoulos and Hang Pham
How does the Funding Status of Defined Benefit Pension Plans Affect Investment Decisions of Firms in the United States? pp. 196-235 Downloads
Neeru Chaudhry, Hue Hwa Au Yong and Chris Veld
National Culture and the Valuation of Cash Holdings pp. 236-270 Downloads
Svetlana Orlova, Ramesh Rao and Tony Kang
Does Branch Religiosity Influence Bank Risk-Taking? pp. 271-294 Downloads
Justin Chircop, Michele Fabrizi, Elisabetta Ipino and Antonio Parbonetti
What Drives the Consequences of Intentional Misstatements? Evidence from Rating Analysts’ Reactions pp. 295-333 Downloads
Martin Bierey and Martin Schmidt

2016, volume 43, issue 9-10

The Influence of Country- and Firm-level Governance on Financial Reporting Quality: Revisiting the Evidence pp. 1059-1094 Downloads
Pietro Bonetti, Michel L. Magnan and Antonio Parbonetti
Accruals Management to Avoid Losses pp. 1095-1120 Downloads
Weihong Xu
Stock Liquidity Risk and the Cross-sectional Earnings-Returns Relationship pp. 1121-1141 Downloads
Zangina Isshaq and Robert Faff
Changes in Non-current Assets and in Property, Plant and Equipment and Future Stock Returns: The UK Evidence pp. 1142-1196 Downloads
Nikola Petrovic, Stuart Manson and Jerry Coakley
Earnings Warnings and CEO Welfare pp. 1197-1243 Downloads
Ping Wang, Masako Darrough and Linna Shi
Labor Unemployment Concern and Corporate Discretionary Disclosure pp. 1244-1279 Downloads
Yuan Ji and Liang Tan
Information-Hedging Disclosures and Insider Trading pp. 1280-1296 Downloads
Stephen L. Lenkey
The Risk Effects of Acquiring Distressed Firms pp. 1297-1324 Downloads
Evy Bruyland and Wouter de Maeseneire
Is Family Control Relevant for Corporate Cash Holding Policy? pp. 1325-1360 Downloads
Rodrigo F. Durán, M. Belén Lozano and Serhat Yaman
Underwritten Dividend Reinvestment Plans and Conflicts of Interest pp. 1361-1384 Downloads
Nicholas Pricha, Sean Foley, Graham Partington and Jiri Svec
The Young and the Restless: A Study of Age and Acquisition Propensity of CEOs of UK Firms pp. 1385-1419 Downloads
Teng Zhang, Sanjiv Sabherwal, Narayanan Jayaraman and Stephen P. Ferris
The Effects of the Specialization of Private Equity Firms on their Exit Strategy pp. 1420-1443 Downloads
Damiana Rigamonti, Elena Cefis, Michele Meoli and Silvio Vismara
The Informational Role of Short Sellers: The Evidence from Short Sellers’ Reports on US-Listed Chinese Firms pp. 1444-1482 Downloads
Lei Chen

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 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 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
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