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Journal of Business Finance & Accounting

1996 - 2019

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

From Wiley Blackwell
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2019, volume 46, issue 1-2

Causal language intensity in performance commentary and financial analyst behaviour pp. 3-31 Downloads
Shuyu Zhang, Walter Aerts and Huifeng Pan
The impact of corporate fraud on director‐interlocked firms: Evidence from bank loans pp. 32-67 Downloads
Tat-kei Lai, Adrian C.H. Lei and Frank Song
Material weakness disclosures and restatement announcements: The joint and order effects pp. 68-104 Downloads
Li He, Bharat Sarath and Nader Wans
Effects of winsorization: The cases of forecasting non‐GAAP and GAAP earnings pp. 105-135 Downloads
Ruby Brownen‐Trinh
Analyst revenue forecast reporting and the quality of revenues and expenses pp. 136-158 Downloads
Pawel Bilinski and Michael Eames
Recognition versus disclosure of finance leases: Evidence from Japan pp. 159-182 Downloads
Masaki Kusano
Does the choice in valuation method matter in the judicial appraisal of private firms? pp. 183-199 Downloads
Jani Saastamoinen and Hanna Savolainen
Employee‐friendly practices, product market competition and firm value pp. 200-224 Downloads
Saeyoung Chang and Hoje Jo
Investment and financing decisions of private and public firms pp. 225-262 Downloads
Wolfgang Drobetz, Malte Janzen and Iwan Meier

2018, volume 45, issue 9-10

Deleveraging and decline in revenue‐expense matching over time pp. 1031-1050 Downloads
Jeong‐Hoon Hyun and Hyungjin Cho
The information environment of the firm and the market valuation of R&D pp. 1051-1081 Downloads
Lu Y. Zhang and Melissa Toffanin
Determinants of the relationship between investor sentiment and analysts’ private information production pp. 1082-1099 Downloads
Walied Keshk and Jeff J. Wang
Abnormal trading behavior of specific types of shareholders before US firm bankruptcy and its implications for firm bankruptcy prediction pp. 1100-1138 Downloads
Christine Cheng, Stewart Jones and William J. Moser
The role of accounting conservatism in executive compensation contracts pp. 1139-1163 Downloads
Takuya Iwasaki, Shota Otomasa, Atsushi Shiiba and Akinobu Shuto
Does social performance influence breadth of ownership? pp. 1164-1194 Downloads
Jeong‐Bon Kim, Bing Li and Zhenbin Liu
The market response to implied debt covenant violations pp. 1195-1223 Downloads
Derrald Stice
Executive compensation and cash contributions to defined benefit pension plans pp. 1224-1259 Downloads
Qiang Cheng and Laura Swenson
Cross‐border acquisitions and host country competitiveness pp. 1260-1292 Downloads
Isaac Otchere and Erin Oldford
Tax avoidance, financial experts on the audit committee, and business strategy pp. 1293-1321 Downloads
Pei‐Hui Hsu, Jared A. Moore and Donald O. Neubaum
The hedging benefits of industrial and global diversification: Evidence from economic downturns pp. 1322-1351 Downloads
Yixin Liu, David C. Mauer and Yilei Zhang
Analyst expertise and the value of cash holdings pp. 1352-1375 Downloads
Louise Yi Lu and Yi (Ava) Wu

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 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
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