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Journal of Business Finance & Accounting

1996 - 2018

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

From Wiley Blackwell
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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

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 2018-12-09