Journal of Business Finance & Accounting

1988 - 2024

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

From Wiley Blackwell
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Volume 51, issue 3-4, 2024

Disclosure specificity: Evidence from book‐to‐bill ratios pp. 691-716

Kimball Chapman, Zachary Kaplan and Chase Potter

The beguiling behaviour of narcissistic CEOs: Evidence from repurchase announcements pp. 717-755

Evans O. Boamah and Shantanu Banerjee

Income statement mismatching has not reduced the informativeness of earnings over time pp. 756-782

Hyung Il Oh and Stephen Penman

The joint effects of litigation risk and regulation on non‐GAAP reporting pp. 783-818

Richard A. Cazier, Theodore E. Christensen, Kenneth J. Merkley and John S. Treu

The evolution of corporate twitter usage pp. 819-845

Mohamed Al Guindy, James P. Naughton and Ryan Riordan

Global outsourcing and voluntary disclosure pp. 846-879

Lili Dai, Rui Dai, Lilian Ng and Zihang Peng

Volume 51, issue 1-2, 2024

The power of the business media: Evidence from firm‐level productivity pp. 5-44

Mariem Khalifa, Ali Sheikhbahaei and Mohammed Aminu Sualihu

The impact of board reforms on audit fees: International evidence pp. 45-83

Incheol Kim, Joon Ho Kong and Rong Yang

Asymmetric trading responses to credit rating announcements from issuer‐ versus investor‐paid rating agencies pp. 84-112

Quan M. P. Nguyen, Hung Xuan Do, Alexander Molchanov, Lily Nguyen and Nhut H. Nguyen

Gender diversity and acquisitions: How female directors add value in acquisition decisions pp. 113-147

Syed Shams, Kristina Minnick, Mehdi Khedmati and Abeyratna Gunasekarage

Managerial ability, CEO age and the moderating effect of firm characteristics pp. 148-179

Rosemond Desir, Joseph Rakestraw, Scott Seavey, James Wainberg and George Young

Does share pledging affect corporate philanthropy? Evidence from China pp. 180-208

Jiacai Xiong, Yixing Tong, Feida Zhang, Caiyue Ouyang and Kam C. Chan

Generalist CEOs, management risk and internal control weaknesses pp. 209-239

Xiaolu Xu

Corporate political activism, information transparency and IPO compliance costs pp. 240-275

Dimitrios Gounopoulos, Georgios Loukopoulos and Panagiotis Loukopoulos

Manipulation and obfuscation of financial reports pp. 276-296

Nikolaj Niebuhr Lambertsen

Skilled labor and bank loan contracting pp. 297-333

Lin Cheng, Rong Li, Zhiming Ma and Lufei Ruan

Inherited trust and informal finance pp. 334-362

Jiaman Xu, Jiandong Chen, Mengfei Jiang and Jiafu An

An empirical analysis of the effects of the Dodd–Frank Act on determinants of credit ratings pp. 363-397

Anwer S. Ahmed, Dechun Wang and Nina Xu

The impact of Confucianism on auditor judgment pp. 398-430

Yingwen Deng, Yongliang Wu, Changli Zeng and Min Zhang

The persistence and consequences of share repurchases pp. 431-472

Sadok El Ghoul, Omrane Guedhami, Hyunseok Kim and Jungwon Suh

Does it pay to treat employees well?: The case of informal finance pp. 473-510

Vuong Thao Tran, Vu Van Hoang, Anh Le and Dinh Hoang Bach Phan

The spillover effects of financial misconduct on director‐interlocked firms: Evidence from auditor scrutiny pp. 511-554

Rong Li, Wenjing Cai and Zehao Wang

Flood risk and corporate future orientation: Evidence from sea level rise risk pp. 555-594

Qingjie Du, Albert Tsang and Yang Wang

Yesterday is history, tomorrow is a mystery: Directors’ and CEOs’ prior bankruptcy experiences and the financial risk of their current firms pp. 595-630

Mariya N. Ivanova, Henrik Nilsson and Milda Tylaite

Reputation is golden: Superstar CEOs and trade credit pp. 631-656

Xiaofeng Quan, Cheng Xiang and Ru (Tina) Gao

Audit committee oversight and bank financial reporting quality pp. 657-687

Dimitris K. Chronopoulos, Lemonia M. Rempoutsika and John Wilson

Volume 50, issue 9-10, 2023

Whose opinion matters when insiders disagree with short sellers? pp. 1527-1571

Shuo Wang and Liyi Zheng

Does the threat of takeover affect default risk? pp. 1572-1611

Balasingham Balachandran, Huu Nhan Duong, Tony van Zijl and Arfian Erma Zudana

Employee firing costs and accounting conservatism: Evidence from wrongful discharge laws pp. 1612-1632

Huasheng Gao, Jun Huang and Tianshu Zhang

Perils of limiting the coverage of mandatory pay disclosure: The Korean experience pp. 1633-1670

Jinhyeok Ra and Woochan Kim

CEO contractual protection and debt contracting pp. 1671-1714

Xia Chen, Qiang Cheng, Alvis K. Lo and Xin Wang

The effect of unionization on firms’ earnings management and employee compensation: Evidence from a regression discontinuity design pp. 1715-1742

Guoyu Lin, Anna Bergman Brown and Wentao Wu

CEO mobility and corporate payouts pp. 1743-1778

Jean Canil, Sigitas Karpavičius and Chia‐Feng (Jeffrey) Yu

Downsizing decisions: The joint influence of equity incentives and behavioral biases pp. 1779-1807

Thomas J. Lopez, Troy Pollard, Austin Reitenga and Shane Stinson

Regulation Fair Disclosure and the timeliness of long‐horizon management forecasts pp. 1808-1835

Helen Hurwitz and Yan Sun

The joint influence of Sarbanes‐Oxley and FAS123R on financial misreporting pp. 1836-1866

Robert T. Davis, Thomas J. Lopez and Troy Pollard

Proxy contests and debt contracting behavior: The interplay of managerial, shareholder and creditor incentives pp. 1867-1909

Jun Chen, Bharat A. Jain and Jian Huang

More than words: Can tone of consumer product reviews help predict firms’ fundamentals? pp. 1910-1942

Shunyao (Cynthia) Jin

Accounting conservatism and common ownership by dedicated institutional blockholders pp. 1943-1983

C. S. Agnes Cheng, Xiaohui (Fiona) Li, Jing Xie and Yuxiang Zhong

Do related party transactions affect family firm valuations? pp. 1984-2020

Mark Kohlbeck, Hye Seung (Grace) Lee, Brian Mayhew and Jesus M. Salas

The price of reputation: Executive compensation of sin companies pp. 2021-2050

Sheng‐Syan Chen, Carl Hsin‐han Shen and Yanzhi Wang

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