Journal of Business Finance & Accounting

1996 - 2023

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.

Volume 50, issue 7-8, 2023

The elusive relation between pension discount rates and deficits pp. 1101-1127

Seth Armitage, Ronan Gallagher and Jiaman Xu

Brand royalty flows within large business groups: The effect of holding company structure and related party transactions committees pp. 1128-1165

Seunghyun Cho, Jinhan Pae and Choong‐Yuel Yoo

Financial statement comparability and accounting fraud pp. 1166-1205

Belen Blanco, Sandip Dhole and Ferdinand A. Gul

Assessing banks’ resilience: A complementary approach to stress testing using fair values from banks’ financial statements pp. 1206-1239

Trang H. Dao, Amedeo Pugliese and Joshua Ronen

Bank risk in uncertain times: Do credit rationing and revenue diversification matter? pp. 1240-1273

Ashton de Silva, Huu Nhan Duong, My Nguyen and Yen Ngoc Nguyen

Environmental reputation and bank liquidity: Evidence from climate transition pp. 1274-1304

Daewoung Choi, Yong Kyu Gam and Hojong Shin

When does analyst reputation matter? Evidence from analysts’ reliance on management guidance pp. 1305-1337

Wei Chen, Lili Dai and Hun‐Tong Tan

Director and officer liability and corporate tax avoidance pp. 1338-1371

Sarfraz Khan, Sung‐Jin Park, Stanley Veliotis and John K. Wald

The dark side of strengthened minority voting power: An innovation perspective pp. 1372-1401

Jing Lin, Yunbi An and Zhiyong Dong

Investment–cash flow sensitivity and investor protection pp. 1402-1438

Luiz Ricardo Kabbach‐ de‐Castro, Henrique Castro Martins, Eduardo Schiehll and Paulo Renato Soares Terra

Social capital and capital allocation efficiency pp. 1439-1466

Avishek Bhandari and Md Nazmul Hasan Bhuyan

Pandemics and cash pp. 1467-1501

Mufaddal Baxamusa and Abu Jalal

Valuation with share repurchases and personal taxes pp. 1502-1524

Ralf Diedrich, Stefan Dierkes and Johannes Sümpelmann

Volume 50, issue 3-4, 2023

Political corruption and accounting choices pp. 443-481

Huai Zhang and Jin Zhang

Cross‐border regulatory enforcement and corporate voluntary disclosure pp. 482-523

Albert Tsang, Yi Xiang and Miao Yu

Less timely earnings announcements and voluntary disclosure pp. 524-564

Hyunkwon Cho, Sunhwa Choi and Robert Kim

Local CEOs, career concerns and voluntary disclosure pp. 565-597

Yaqin Hu

Analyst independence and earnings management pp. 598-621

Zhongwei Huang, Thomas Jeanjean and Daphne Lui

Changes in accounting estimates: An update of priors or an earnings management strategy of “last resort”? pp. 622-659

Philip Beaulieu, Louise Hayes and Lev M. Timoshenko

Lead independent directors and accruals quality pp. 660-679

David B. Bryan and Terry W. Mason

Are all types of real transaction management equal in the eyes of bank lenders? pp. 680-715

Po‐Chang Chen, William J. Moser and Gans Narayanamoorthy

Shareholder election of CSR committee members and its effects on CSR performance pp. 716-763

Eunice S. Khoo, Li Chen and Gary S. Monroe

Labor unions and post‐acquisition integration capability: Evidence from goodwill impairment pp. 764-794

Najlaa Kallousa, Youngki Jang, Boochun Jung and Hussein Warsame

Corporate investment and stock market valuation pp. 795-819

Shushu Liao and Marco Errico

The role of parent firms in business groups’ internal capital markets pp. 820-857

Heejung Choi and Jungwon Suh

The effect of option listing on financing decisions pp. 858-891

Eunpyo Hong, Min C. Park and Tao‐Hsien Dolly King

Volume 50, issue 1-2, 2023

The market value of decomposed carbon emissions pp. 3-30

Christian Ott and Frank Schiemann

Corporate social responsibility and corporate tax avoidance: The channel effect of consumer awareness pp. 31-60

Mohammed Benlemlih, Jamil Jaballah, Sholom Schochet and Jonathan Peillex

Institutional ownership and the informativeness of disclosure tone pp. 61-90

Ankit Jain, Hariom Manchiraju and Shyam V. Sunder

Restatement costs and reporting bias pp. 91-117

Marie Herly and Nikolaj Niebuhr Lambertsen

Internal control material weakness disclosure and misstatement duration pp. 118-151

Juan Mao and Zhongxia (Shelly) Ye

Information sharing between mutual funds and auditors pp. 152-197

Ole‐Kristian Hope, Pingui Rao, Yanping Xu and Heng Yue

Financial experts on the top management team: Do they reduce investment inefficiency? pp. 198-235

Zhe Li, Oksana Pryshchepa and Bo Wang

Does venture capital investment enhance corporate innovation? Evidence from Korea pp. 236-266

Kyounghun Lee, Frederick Dongchuhl Oh, Donglim Shin and Heejin Yoon

Effects of appointing new independent directors who are professionally affiliated with their predecessors: Evidence from China pp. 267-307

Yanlin Li, Gary Gang Tian and Xin Wang

The consequences of earnings management for the acquisition premium in friendly takeovers pp. 308-334

Franck Missonier‐Piera and Cédric Spadetti

Cross‐border mergers and acquisitions and corporate social responsibility: Evidence from Chinese listed firms pp. 335-376

Zhe Li and Ping Wang

Ownership concentration and firm risk: The moderating role of mid‐sized blockholders pp. 377-410

Silvia Rossetto, Nassima Selmane and Raffaele Staglianò

Bank systemic risk: An analysis of the sovereign rating ceiling policy and rating downgrades pp. 411-440

Md Abdul Wasi, Thu Phuong Pham and Ralf Zurbruegg

Volume 49, issue 9-10, 2022

Financial reporting uniformity: Its relation to comparability and its impact on financial statement users pp. 1457-1488

Marcus L. Caylor, Dennis J. Chambers and Sunay Mutlu

The road not taken: A comparison of Accounting and Auditing Enforcement Releases and securities class actions pp. 1489-1529

Jae Hwan Ahn

Political connections, tacit power and corporate misconduct pp. 1530-1552

Matthew McCarten, Ivan Diaz‐Rainey, Helen Roberts and Kian Tan

How do auditors respond to client firms’ technological peer pressure? Evidence from going‐concern opinions pp. 1553-1580

Xiaolu Xu, Leo L. Yang and Joseph H. Zhang

Institutional features and audit pricing of excess cash holdings: Do auditor liabilities beyond financial statement assurance matter? pp. 1581-1604

Nan‐Ting Kuo, Shu Li and Shiyun Zhai

Corporate tax behavior and political uncertainty: Evidence from national elections around the world pp. 1605-1641

Qingyuan Li, Edward L. Maydew, Richard H. Willis and Li Xu

Does corporate governance have a differential effect on downside and upside risk? pp. 1642-1695

Searat Ali, Benjamin Liu and Jen Je Su

A clash of cultures: The governance and valuation effects of corporate cultural distance pp. 1696-1735

Stephen P. Ferris, Narayanan Jayaraman and Tim Zhang

Who shall succeed? An examination of manager overconfidence and CEO selection pp. 1736-1783

Lin Li and Wilson H. S. Tong

The impact of economic nationalism in Europe on the returns to rivals of cross‐border M&A bids pp. 1784-1829

Ronan Powell, Sarah Prendergast and Ruchira Sharma

Financial versus strategic bidders and underpricing as an acquisition motive pp. 1830-1862

Carolina Salva and Xiqian Zhang

Credit rating agencies, information asymmetry and US bond liquidity pp. 1863-1896

Stefano Lovo, Philippe Raimbourg and Federica Salvadè

Non‐linear capital structure dynamics pp. 1897-1928

Marco Botta and Luca Vittorio Angelo Colombo

Board corruption and loan contracts pp. 1929-1956

Robin Chen, Chia‐Wei Huang and Chih‐Yung Lin

Religiosity and corruption in bank lending pp. 1957-1983

Geng Niu, Yang Zhou, Weijie Lu and Hongwu Gan

Volume 49, issue 7-8, 2022

Brand equity and corporate debt structure pp. 1077-1112

David C. Mauer, Natalia Villatoro and Yilei Zhang

Intra‐industry spillover effects: Evidence from bankruptcy filings pp. 1113-1144

Nhan Le and Phong T.H. Ngo

Investor relations under short‐selling pressure: Evidence from strategic signaling by company site visits pp. 1145-1174

Xiaoxu Ling, Siyuan Yan and Louis T. W. Cheng

Does stock market liberalization improve stock price efficiency? Evidence from China pp. 1175-1210

Yunsen Chen, Jianqiao Huang, Xiao Li and Qingbo Yuan

Informed options trading prior to FDA announcements pp. 1211-1236

Marc J. M. Bohmann and Vinay Patel

Organization capital effect in stock returns—The role of R&D pp. 1237-1263

Konan Chan, Mei‐Xuan Li, Chu‐Bin Lin and Yanzhi Wang

The impact of takeover anticipation on rival firms pp. 1264-1288

Frederick Davis, Svetlana Davis, Xiaoyang Sha and Thomas Walker

How uncertainty in industry policy affects corporate investment in China pp. 1289-1313

Marc Deloof, Jie Yang and Chaoyang Xu

Customer concentration of targets in mergers and acquisitions pp. 1314-1355

Mei Cheng, Jacob Jaggi and Spencer Young

Dividend payouts, cash‐flow uncertainty and the role of institutions pp. 1356-1390

Zhe An, Wenlian Gao, Donghui Li and Dezhu Ye

Founding family ownership and firm performance: Evidence from the evolution of family ownership and firm policies pp. 1391-1424

Huimin Li and Harley E. Ryan

Do liquid assets lure managers? Evidence from corporate misconduct pp. 1425-1453

Rashid Zaman, Nader Atawnah, Muhammad Nadeem, Stephen Bahadar and Irfan Haider Shakri

Volume 49, issue 5-6, 2022

Fair values and compensation contracting: Evidence from real estate firms pp. 627-657

Darren Henderson

Opacity, liquidity and disclosure requirements pp. 658-689

Andre Stenzel and Wolf Wagner

Quarterly earnings thresholds: Making the case for prior quarter earnings pp. 690-716

Sanghyuk Byun and Kristin C. Roland

Enhanced disclosure of credit derivatives, information asymmetry and credit risk pp. 717-751

Qiuhong Zhao

Government transparency and firm‐level operational efficiency pp. 752-777

Ole‐Kristian Hope, Shushu Jiang and Dushyantkumar Vyas

Does corporate culture impact audit pricing? Evidence from textual analysis pp. 778-806

Huimin (Amy) Chen, Bill B. Francis, Tahseen Hasan and Qiang Wu

Does product similarity of audit clients influence audit efficiency and pricing decisions? pp. 807-840

Hsihui Chang, Charles Hsu and Zhiming Ma

Corporate social responsibility performance and the reputational incentives of independent directors pp. 841-881

Eunice S. Khoo, Youngdeok Lim, Louise Y. Lu and Gary S. Monroe

The impact of connections between the CEO and top executives on appointment, turnover and firm value pp. 882-933

Steven Balsam and So Yean Kwack

Mixed‐signal stock splits pp. 934-962

Ahmed M. Elnahas, Pankaj K. Jain and Thomas H. McInish

The effect of skilled labor intensity on corporate dividend payouts pp. 963-1010

Justin Hung Nguyen and Buhui Qiu

Credit rating downgrade risk and acquisition decisions pp. 1011-1073

Mengyao Kang

Volume 49, issue 3-4, 2022

Through the eyes of the founder: CEO characteristics and firms’ regulatory filings pp. 383-422

Bradley E. Hendricks, Mark Lang and Kenneth Merkley

Are retail investors really passive? Shareholder activism in the digital age pp. 423-460

Bilal Hafeez, M. Humayun Kabir and Udomsak Wongchoti

What's my style? Supply‐side determinants of debt covenant inclusion pp. 461-490

Zhiming Ma, Derrald Stice and Christopher Williams

Antecedents of and outcomes after finance committee use pp. 491-535

Sudipta Basu and Eunju (Ivy) Lee

Accruals earnings management proxies: Prudent business decisions or earnings manipulation? pp. 536-587

Theodore E. Christensen, Adrienna Huffman, Melissa F. Lewis‐Western and Rachel Scott

Disagreement about the past: An empirical assessment of bank analysts' GAAP and non‐GAAP earnings measures pp. 588-624

Mark A. Clatworthy, Tuan Ho and Jude Mengzhu Zhu

Volume 49, issue 1-2, 2022

Do directors have style? Board interlock and accounting properties pp. 3-32

Khondkar E. Karim, Jiayan Li, Karen Jingrong Lin and Ashok Robin

The roles of XBRL and processed XBRL in 10‐K readability pp. 33-68

Steven F. Cahan, Seokjoo Chang, Wei Z. Siqueira and Kinsun Tam

Private firms’ incentives and opportunities to manage earnings: Evidence from the use of inflation adjustments pp. 69-110

Felipe Restrepo and Jérôme P. Taillard

Non‐generally accepted accounting principles disclosures and audit committee chairs’ external directorships pp. 111-139

Cheng‐Hsun Lee

Do companies try to conceal financial misstatements through auditor shopping? pp. 140-180

Zvi Singer and Jing Zhang

CEO cultural heritage and the pricing of audit services pp. 181-214

Anh Viet Pham, Mia Hang Pham and Cameron Truong

Capital market liberalization and auditors' accounting adjustments: Evidence from a quasi‐experiment pp. 215-248

Yingwen Deng, Ole‐Kristian Hope, Cyndia Wang and Min Zhang

Strategic entry deterrence in the audit industry: Evidence from the merger of professional accounting bodies pp. 249-273

Stephanie F. Cheng, Ole‐Kristian Hope and Danqi Hu

Ownership concentration, ownership identity and seasoned equity offerings probabilities: Evidence from Germany pp. 274-296

Joachim Rojahn and Florian Zechser

Language and innovation pp. 297-326

Dongmin Kong, Jialong Wang, Yanan Wang and Jian Zhang

The signaling role of trade credit in bank lending decisions: Evidence from small and medium‐sized enterprises pp. 327-354

Belinda L. Del Gaudio, Gabriele Sampagnaro, Claudio Porzio and Vincenzo Verdoliva

The value of tunneling: Evidence from master limited partnership formations pp. 355-380

Aaron J. Mandell