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Journal of Business Finance & Accounting

1996 - 2021

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

From Wiley Blackwell
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Volume 48, issue 3-4, 2021

ESG did not immunize stocks during the COVID‐19 crisis, but investments in intangible assets did pp. 433-462 Downloads
Elizabeth Demers, Jurian Hendrikse, Philip Joos and Baruch Lev
Nonstationarity in the relationship between corporate governance and accounting conservatism pp. 463-497 Downloads
Robert Kieschnick and Wenyun Shi
Bank accounting conservatism and bank loan quality pp. 498-532 Downloads
Joohyung Ha
The monitoring role of the media: Evidence from earnings management pp. 533-563 Downloads
Yangyang Chen, C. S. Agnes Cheng, Shuo Li and Jingran Zhao
Rounding up performance measures in German firms: Earnings cosmetics or earnings management on a larger scale? pp. 564-586 Downloads
Sebastian Lebert, Ulf Mohrmann and Ulrike Stefani
Industry tournament incentives and audit fees pp. 587-612 Downloads
Yiqing Tan
Does a leopard change its spots? Auditors and lawyers as valuation experts for minority shareholders in the judicial appraisal of private firms pp. 613-636 Downloads
Jani Saastamoinen and Hanna Savolainen
Financial constraints and future tax outcome volatility pp. 637-665 Downloads
Herita T. Akamah, Thomas C. Omer and Sydney Qing Shu
Minimum tick size and analyst coverage: Evidence from the Tick Size Pilot Program pp. 666-691 Downloads
Zhenhua Chen, Adrienna Huffman, Gans Narayanamoorthy and Ruizhong Zhang
The devil is in the detail? Investors’ mispricing of proxy voting outcomes on M&A deals pp. 692-717 Downloads
Lingwei Li and Huai Zhang
Do firms hedge in order to avoid financial distress costs? New empirical evidence using bank data pp. 718-741 Downloads
Lutz Hahnenstein, Gerrit Köchling and Peter N. Posch
Strategic deviance and cash holdings pp. 742-782 Downloads
Xueyan Dong, Kam C. Chan, Yujia Cui and Jenny Xinjiao Guan

Volume 48, issue 1-2, 2021

Accounting information, disclosure, and expected utility: Do investors really abhor uncertainty? pp. 3-35 Downloads
D. J. Johnstone
Managerial discretion to delay the recognition of goodwill impairment: The role of enforcement pp. 36-69 Downloads
Andrei Filip, Gerald J. Lobo and Luc Paugam
Cross‐firm return predictability and accounting quality pp. 70-101 Downloads
Wen Chen, Mozaffar Khan, Leonid Kogan and George Serafeim
Disclosure tone management and labor unions pp. 102-147 Downloads
Özgür Arslan‐Ayaydin, James Thewissen and Wouter Torsin
Compliance with pension‐related mandatory disclosures and debt financing pp. 148-184 Downloads
Khadija S. Almaghrabi, Kwaku Opong and Ioannis Tsalavoutas
Audit committee quality indices, reporting quality and firm value pp. 185-229 Downloads
Wael Almaqoushi and Ronan Powell
Asymmetric information consolidation and price discovery: Inferring bad news from insider sales pp. 230-268 Downloads
Irene Karamanou, Grace Pownall and Rachna Prakash
Earning investor trust: The role of past earnings management pp. 269-307 Downloads
Florian Eugster and Alexander F. Wagner
Mind the gap: CEO–employee pay ratios and shareholder say‐on‐pay votes pp. 308-337 Downloads
Steven S. Crawford, Karen K. Nelson and Brian R. Rountree
Do foreign institutional investors drive corporate social responsibility? Evidence from listed firms in China pp. 338-373 Downloads
Zhe Li, Ping Wang and Tianlong Wu
Top management incentives and financial flexibility: The case of make‐whole call provisions pp. 374-404 Downloads
Melvin Jameson, Tao‐Hsien Dolly King and Andrew Prevost
The determinants of high‐interest entrusted loans in China pp. 405-430 Downloads
Yan Yu, Yi‐Tsung Lee and Robert C.W. Fok

Volume 47, issue 9-10, 2020

CEOs’ experience of the Great Chinese Famine and accounting conservatism pp. 1089-1112 Downloads
Jun Hu, Wenbin Long, Gary Gang Tian and Daifei (Troy) Yao
Does reporting position affect the pricing of the volatility of comprehensive income? pp. 1113-1150 Downloads
Yiting Cao and Qi (Flora) Dong
Analyst underreaction and the post‐forecast revision drift pp. 1151-1181 Downloads
Po‐Chang Chen, Ganapathi S. Narayanamoorthy, Theodore Sougiannis and Hui Zhou
Good for managers, bad for society? Causal evidence on the association between risk‐taking incentives and corporate social responsibility pp. 1182-1214 Downloads
Michael Mayberry
Specific investment, supplier vulnerability and profit risks pp. 1215-1237 Downloads
Zhiqi Chen and Xiaoqiao Wang
CEO turnover and bankrupt firms’ emergence pp. 1238-1267 Downloads
Beiqi Lin, Chelsea Liu, Kelvin Jui Keng Tan and Qing Zhou
Does tunneling explain the sensitivity of executive compensation to other member firms’ performance? pp. 1268-1289 Downloads
Hyungseok Kim and Woochan Kim
Is an M&A self‐dealing? Evidence on international and domestic acquisitions and CEO compensation pp. 1290-1315 Downloads
Jongmoo Jay Choi, Omer F. Genc and Ming Ju
Inside debt and firm risk‐taking: Evidence from the UK pension reform pp. 1316-1364 Downloads
Hao Li and Jinsha Zhao
Target price forecasts: The roles of the 52‐week high price and recent investor sentiment pp. 1365-1399 Downloads
Peter Clarkson, Alexander Nekrasov, Andreas Simon and Irene Tutticci

Volume 47, issue 7-8, 2020

Have SFAS 166 and SFAS 167 improved the financial reporting for securitizations? pp. 821-857 Downloads
Minkwan Ahn, Samuel B. Bonsall, Zahn Bozanic, Yiwei Dou, Gordon Richardson and Dushyantkumar Vyas
Taxable income, future profitability, and stock returns pp. 858-881 Downloads
Bradley Blaylock, Bradley P. Lawson and Michael A. Mayberry
A re‐examination of accruals quality following restatements pp. 882-909 Downloads
Marie Herly, Jan Bartholdy and Frank Thinggaard
Does religiosity enhance the quality of management earnings forecasts? pp. 910-948 Downloads
Lamia Chourou, Luo He and Ligang Zhong
Underlying risk preferences and analyst risk‐taking behavior pp. 949-981 Downloads
Sean Cleary, Jonathan Jona, Gladys Lee and Joshua Shemesh
Independent director reputation incentives, accruals quality and audit fees pp. 982-1011 Downloads
David B. Bryan and Terry W. Mason
Does executive compensation reflect corporate productivity? pp. 1012-1033 Downloads
Yoon K. Choi
Security regulations, access to capital markets, and firm performance: Evidence from China pp. 1034-1058 Downloads
Kun Wang, Zhe Wei, Xing Xiao and Kunpeng Sun
Government contracts and US bond yield spreads: A study on costs and benefits of materialized political connections pp. 1059-1085 Downloads
Thanh Ngo and Jurica Susnjara

Volume 47, issue 5-6, 2020

It's OK to pay well, if you write well: The effects of remuneration disclosure readability pp. 547-586 Downloads
Danial Hemmings, Lynn Hodgkinson and Gwion Williams
Determinants of initial goodwill overstatement in affiliated and non‐affiliated mergers pp. 587-614 Downloads
Sunghee Ahn, Youngsoon S. Cheon and Moonchul Kim
The effect of option transaction costs on informed trading in the options market around earnings announcements pp. 615-644 Downloads
Suresh Govindaraj, Yubin Li and Chen Zhao
Profit shifting and tax‐rate uncertainty pp. 645-676 Downloads
Manthos Delis, Iftekhar Hasan and Panagiotis I. Karavitis
How does the executive pay gap influence audit fees? The roles of R&D investment and institutional ownership pp. 677-707 Downloads
Wenxia Ge and Jeong‐Bon Kim
Do shareholder protection and creditor rights have distinct effects on the association between debt maturity and ownership structure? pp. 708-729 Downloads
Henrique Castro Martins, Eduardo Schiehll and Paulo Renato Soares Terra
Shareholder coordination and corporate innovation pp. 730-759 Downloads
Ani Manakyan Mathers, Bin Wang and Xiaohong (Sara) Wang
Disappearing investment‐cash flow sensitivities: Earnings have not become a worse proxy for cash flow pp. 760-785 Downloads
Niclas Andrén and Håkan Jankensgård
Foreign currency borrowing surrounding the global financial crisis: Evidence from Korea pp. 786-817 Downloads
Sung C. Bae, Hyeon Sook Kim and Taek Ho Kwon

Volume 47, issue 3-4, 2020

Fair value accounting: Current practice and perspectives for future research pp. 303-332 Downloads
Ryan McDonough, Argyro Panaretou and Catherine Shakespeare
Accounting conservatism and the profitability of corporate insiders pp. 333-364 Downloads
Akram Khalilov and Beatriz Garcia Osma
Selective disclosure and the role of Form 8‐K in the post‐Reg FD era pp. 365-396 Downloads
Cristi Gleason, Zhejia Ling and Rong Zhao
The effect of trade secrets protection on disclosure of forward‐looking financial information pp. 397-437 Downloads
Yan Li and Yutao Li
Do anti‐bribery laws reduce the cost of equity? Evidence from the UK Bribery Act 2010 pp. 438-455 Downloads
Suhee Kim, William Rees and Vathunyoo Sila
The effect of audit market structure on audit quality and audit pricing in the private‐client market pp. 456-488 Downloads
Jeroen van Raak, Erik Peek, Roger Meuwissen and Caren Schelleman
Internal information quality and patent‐related innovation pp. 489-518 Downloads
Kelly Huang, Brent Lao and Gregory McPhee
Measuring executive personality using machine‐learning algorithms: A new approach and audit fee‐based validation tests pp. 519-544 Downloads
Karel Hrazdil, Jiri Novak, Rafael Rogo, Christine Wiedman and Ray Zhang

Volume 47, issue 1-2, 2020

Asymmetric impact of earnings news on investor uncertainty pp. 3-26 Downloads
Zihang Peng, David Johnstone and Demetris Christodoulou
Goodwill valuations certified by independent experts: Bigger and cleaner impairments? pp. 27-51 Downloads
Miles Gietzmann and Ye Wang
Gender‐diverse boards and audit fees: What difference does gender quota legislation make? pp. 52-99 Downloads
Mehdi Nekhili, Ammar Ali Gull, Tawhid Chtioui and Ikram Radhouane
Powerful CEOs, cash bonus contracts and firm performance pp. 100-131 Downloads
Rebecca L. Bachmann, Anna Loyeung, Zoltan P. Matolcsy and Helen Spiropoulos
Value creation around merger waves: The role of managerial compensation pp. 132-162 Downloads
David Hillier, Patrick McColgan and Athanasios Tsekeris
Cost of capital and valuation in the public and private sectors: Tax, risk and debt capacity pp. 163-187 Downloads
Richard A. Brealey, Ian A. Cooper and Michel A. Habib
The effects of stricter regulation on the going public decision of small and knowledge‐intensive firms pp. 188-217 Downloads
Peter-Jan Engelen, Michele Meoli, Andrea Signori and Silvio Vismara
Payout policy, financial flexibility, and agency costs of free cash flow pp. 218-252 Downloads
Jacob Oded
Blockholder leverage and payout policy: Evidence from French holding companies pp. 253-292 Downloads
Sereeparp Anantavrasilp, Abe de Jong, Douglas V. DeJong and Ulrich Hege
Page updated 2021-05-16