EconPapers    
Economics at your fingertips  
 

Journal of Business Finance & Accounting

1996 - 2018

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

From Wiley Blackwell
Bibliographic data for series maintained by Wiley Content Delivery ().

Access Statistics for this journal.
Track citations for all items by RSS feed
Is something missing from the series or not right? See the RePEc data check for the archive and series.


2018, volume 45, issue 7-8

IFRS adoption, reporting incentives and financial reporting quality in private firms pp. 759-796 Downloads
Moritz Bassemir and Zoltán Novotny‐Farkas
The impact of mandatory IFRS reporting on institutional trading costs: Evidence from Australia pp. 797-817 Downloads
Andrew Lepone and Jin Boon Wong
Regulatory competition and rules/principles‐based regulation pp. 818-838 Downloads
Pascal Frantz and Norvald Instefjord
Asset specificity and conditional accounting conservatism pp. 839-870 Downloads
Qingyuan Li and Li Xu
Financial reporting quality and corporate innovation pp. 871-894 Downloads
KoEun Park
Pushing the future back: The impact of policy uncertainty on the market pricing of future earnings pp. 895-927 Downloads
Michael S. Drake, Michael A. Mayberry and Jaron H. Wilde
The recent financial crisis, start‐up financing and survival pp. 928-951 Downloads
Marc Deloof and Tom Vanacker
Litigation risk: Measurement and impact on M&A transaction terms pp. 952-996 Downloads
Hubert de La Bruslerie and Julien Le Maux
The competitive effects of S&P 500 Index revisions pp. 997-1027 Downloads
Sheng‐Syan Chen and Yueh‐Hsiang Lin

2018, volume 45, issue 5-6

Economic consequences of implementing and communicating value based management systems pp. 511-543 Downloads
Wolfgang Schultze, Thomas List, Bettina Schabert and Tami Dinh
The pricing of firms with expected losses/profits: The role of January pp. 544-571 Downloads
Peng†Chia Chiu, Alexander Nekrasov and Terry Shevlin
Internal capital market efficiency and the diversification discount: The role of financial statement comparability pp. 572-603 Downloads
Jia†Chi Cheng and Ruei†Shian Wu
Product market competition and earnings management: A firm†level analysis pp. 604-624 Downloads
Guifeng Shi, Jianfei Sun and Li Zhang
Do banks care about analysts' forecasts when designing loan contracts? pp. 625-650 Downloads
Joshua Coyne and Derrald Stice
What is a fair amount of executive compensation? Outrage potential of two key stakeholder groups pp. 651-685 Downloads
Markus C. Arnold and Robert Grasser
Shareholder coordination and stock price informativeness pp. 686-713 Downloads
Incheol Kim, Christos Pantzalis and Bin Wang
On the persistence and dynamics of Big 4 real audit fees: Evidence from the UK pp. 714-727 Downloads
Marek Kacer, David A. Peel, Michael Peel and Nicholas Wilson
International evidence on economic policy uncertainty and asymmetric adjustment of audit pricing: Big 4 versus non†big 4 auditors pp. 728-756 Downloads
Min Zhang, Haoran Xu, Lijing Tong and Tingting Ye

2018, volume 45, issue 3-4

Non†GAAP reporting: Evidence from academia and current practice pp. 259-294 Downloads
Dirk E. Black, Theodore E. Christensen, Jack T. Ciesielski and Benjamin C. Whipple
How are analysts’ forecasts affected by high uncertainty? pp. 295-318 Downloads
Dan Amiram, Wayne R. Landsman, Edward L. Owens and Stephen R. Stubben
The effects of a mixed approach toward management earnings forecasts: Evidence from China pp. 319-351 Downloads
Xiaobei Huang, Xi Li, Senyo Tse and Jennifer Wu Tucker
Accounting conservatism and short selling: Evidence from China pp. 352-394 Downloads
Zhi Jin, Bingxuan Lin, Xue Yang and Ting Zhang
On the conditional conservatism measure: A robust estimation approach pp. 395-409 Downloads
Seil Kim and James A. Ohlson
Vulture funds and the fresh start accounting value of firms emerging from bankruptcy pp. 410-436 Downloads
Miles Gietzmann, Helena Isidro and Ivana Raonic
Enforcement quality and the use of earnouts in M&A transactions: International evidence pp. 437-481 Downloads
Luca Viarengo, Stefano Gatti and Annalisa Prencipe
Insider trading and the post†earnings announcement drift pp. 482-508 Downloads
Christina Dargenidou, Ian Tonks and Fanis Tsoligkas

2018, volume 45, issue 1-2

Determinants and consequences of timely asset impairments during the financial crisis pp. 3-39 Downloads
Joshua L. Gunn, Inder K. Khurana and Sarah E. Stein
Sign reversal in the relationship between income smoothing and cost of debt pp. 40-71 Downloads
Dan Amiram and Edward Owens
The influence of other comprehensive income on discretionary expenditures pp. 72-91 Downloads
Roger C. Graham and K.C. Lin
Demand for fair value accounting: The case of the asset revaluation boom in Korea during the global financial crisis pp. 92-114 Downloads
Choong†Yuel Yoo, Tae Hee Choi and Jinhan Pae
Are analyst stock recommendation revisions more informative in the post†IFRS period? pp. 115-139 Downloads
Andreas Charitou, Irene Karamanou and Anastasia Kopita
Finding diamonds in the rough: Analysts’ selective following of loss†reporting firms pp. 140-165 Downloads
Donal Byard, Masako Darrough, Jangwon Suh and Yao Tian
Investor sentiment and management earnings forecast bias pp. 166-183 Downloads
Helen Hurwitz
Board governance and corporate performance pp. 184-208 Downloads
Amama Shaukat and Grzegorz Trojanowski
The funding of subsidiaries equity, double leverage and the risk of bank holding companies pp. 209-231 Downloads
Silvia Bressan
CEO inside debt and convertible bonds pp. 232-249 Downloads
Wei†Hsien Li, S. Ghon Rhee and Carl Hsin†han Shen

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
Page updated 2018-08-17