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Journal of Business Finance & Accounting

1996 - 2023

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

From Wiley Blackwell
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Volume 50, issue 7-8, 2023

The elusive relation between pension discount rates and deficits pp. 1101-1127 Downloads
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 Downloads
Seunghyun Cho, Jinhan Pae and Choong‐Yuel Yoo
Financial statement comparability and accounting fraud pp. 1166-1205 Downloads
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 Downloads
Trang H. Dao, Amedeo Pugliese and Joshua Ronen
Bank risk in uncertain times: Do credit rationing and revenue diversification matter? pp. 1240-1273 Downloads
Ashton de Silva, Huu Nhan Duong, My Nguyen and Yen Ngoc Nguyen
Environmental reputation and bank liquidity: Evidence from climate transition pp. 1274-1304 Downloads
Daewoung Choi, Yong Kyu Gam and Hojong Shin
When does analyst reputation matter? Evidence from analysts’ reliance on management guidance pp. 1305-1337 Downloads
Wei Chen, Lili Dai and Hun‐Tong Tan
Director and officer liability and corporate tax avoidance pp. 1338-1371 Downloads
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 Downloads
Jing Lin, Yunbi An and Zhiyong Dong
Investment–cash flow sensitivity and investor protection pp. 1402-1438 Downloads
Luiz Ricardo Kabbach‐ de‐Castro, Henrique Castro Martins, Eduardo Schiehll and Paulo Renato Soares Terra
Social capital and capital allocation efficiency pp. 1439-1466 Downloads
Avishek Bhandari and Md Nazmul Hasan Bhuyan
Pandemics and cash pp. 1467-1501 Downloads
Mufaddal Baxamusa and Abu Jalal
Valuation with share repurchases and personal taxes pp. 1502-1524 Downloads
Ralf Diedrich, Stefan Dierkes and Johannes Sümpelmann

Volume 50, issue 3-4, 2023

Political corruption and accounting choices pp. 443-481 Downloads
Huai Zhang and Jin Zhang
Cross‐border regulatory enforcement and corporate voluntary disclosure pp. 482-523 Downloads
Albert Tsang, Yi Xiang and Miao Yu
Less timely earnings announcements and voluntary disclosure pp. 524-564 Downloads
Hyunkwon Cho, Sunhwa Choi and Robert Kim
Local CEOs, career concerns and voluntary disclosure pp. 565-597 Downloads
Yaqin Hu
Analyst independence and earnings management pp. 598-621 Downloads
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 Downloads
Philip Beaulieu, Louise Hayes and Lev M. Timoshenko
Lead independent directors and accruals quality pp. 660-679 Downloads
David B. Bryan and Terry W. Mason
Are all types of real transaction management equal in the eyes of bank lenders? pp. 680-715 Downloads
Po‐Chang Chen, William J. Moser and Gans Narayanamoorthy
Shareholder election of CSR committee members and its effects on CSR performance pp. 716-763 Downloads
Eunice S. Khoo, Li Chen and Gary S. Monroe
Labor unions and post‐acquisition integration capability: Evidence from goodwill impairment pp. 764-794 Downloads
Najlaa Kallousa, Youngki Jang, Boochun Jung and Hussein Warsame
Corporate investment and stock market valuation pp. 795-819 Downloads
Shushu Liao and Marco Errico
The role of parent firms in business groups’ internal capital markets pp. 820-857 Downloads
Heejung Choi and Jungwon Suh
The effect of option listing on financing decisions pp. 858-891 Downloads
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 Downloads
Christian Ott and Frank Schiemann
Corporate social responsibility and corporate tax avoidance: The channel effect of consumer awareness pp. 31-60 Downloads
Mohammed Benlemlih, Jamil Jaballah, Sholom Schochet and Jonathan Peillex
Institutional ownership and the informativeness of disclosure tone pp. 61-90 Downloads
Ankit Jain, Hariom Manchiraju and Shyam V. Sunder
Restatement costs and reporting bias pp. 91-117 Downloads
Marie Herly and Nikolaj Niebuhr Lambertsen
Internal control material weakness disclosure and misstatement duration pp. 118-151 Downloads
Juan Mao and Zhongxia (Shelly) Ye
Information sharing between mutual funds and auditors pp. 152-197 Downloads
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 Downloads
Zhe Li, Oksana Pryshchepa and Bo Wang
Does venture capital investment enhance corporate innovation? Evidence from Korea pp. 236-266 Downloads
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 Downloads
Yanlin Li, Gary Gang Tian and Xin Wang
The consequences of earnings management for the acquisition premium in friendly takeovers pp. 308-334 Downloads
Franck Missonier‐Piera and Cédric Spadetti
Cross‐border mergers and acquisitions and corporate social responsibility: Evidence from Chinese listed firms pp. 335-376 Downloads
Zhe Li and Ping Wang
Ownership concentration and firm risk: The moderating role of mid‐sized blockholders pp. 377-410 Downloads
Silvia Rossetto, Nassima Selmane and Raffaele Staglianò
Bank systemic risk: An analysis of the sovereign rating ceiling policy and rating downgrades pp. 411-440 Downloads
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 Downloads
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 Downloads
Jae Hwan Ahn
Political connections, tacit power and corporate misconduct pp. 1530-1552 Downloads
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 Downloads
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 Downloads
Nan‐Ting Kuo, Shu Li and Shiyun Zhai
Corporate tax behavior and political uncertainty: Evidence from national elections around the world pp. 1605-1641 Downloads
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 Downloads
Searat Ali, Benjamin Liu and Jen Je Su
A clash of cultures: The governance and valuation effects of corporate cultural distance pp. 1696-1735 Downloads
Stephen P. Ferris, Narayanan Jayaraman and Tim Zhang
Who shall succeed? An examination of manager overconfidence and CEO selection pp. 1736-1783 Downloads
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 Downloads
Ronan Powell, Sarah Prendergast and Ruchira Sharma
Financial versus strategic bidders and underpricing as an acquisition motive pp. 1830-1862 Downloads
Carolina Salva and Xiqian Zhang
Credit rating agencies, information asymmetry and US bond liquidity pp. 1863-1896 Downloads
Stefano Lovo, Philippe Raimbourg and Federica Salvadè
Non‐linear capital structure dynamics pp. 1897-1928 Downloads
Marco Botta and Luca Vittorio Angelo Colombo
Board corruption and loan contracts pp. 1929-1956 Downloads
Robin Chen, Chia‐Wei Huang and Chih‐Yung Lin
Religiosity and corruption in bank lending pp. 1957-1983 Downloads
Geng Niu, Yang Zhou, Weijie Lu and Hongwu Gan

Volume 49, issue 7-8, 2022

Brand equity and corporate debt structure pp. 1077-1112 Downloads
David C. Mauer, Natalia Villatoro and Yilei Zhang
Intra‐industry spillover effects: Evidence from bankruptcy filings pp. 1113-1144 Downloads
Nhan Le and Phong T.H. Ngo
Investor relations under short‐selling pressure: Evidence from strategic signaling by company site visits pp. 1145-1174 Downloads
Xiaoxu Ling, Siyuan Yan and Louis T. W. Cheng
Does stock market liberalization improve stock price efficiency? Evidence from China pp. 1175-1210 Downloads
Yunsen Chen, Jianqiao Huang, Xiao Li and Qingbo Yuan
Informed options trading prior to FDA announcements pp. 1211-1236 Downloads
Marc J. M. Bohmann and Vinay Patel
Organization capital effect in stock returns—The role of R&D pp. 1237-1263 Downloads
Konan Chan, Mei‐Xuan Li, Chu‐Bin Lin and Yanzhi Wang
The impact of takeover anticipation on rival firms pp. 1264-1288 Downloads
Frederick Davis, Svetlana Davis, Xiaoyang Sha and Thomas Walker
How uncertainty in industry policy affects corporate investment in China pp. 1289-1313 Downloads
Marc Deloof, Jie Yang and Chaoyang Xu
Customer concentration of targets in mergers and acquisitions pp. 1314-1355 Downloads
Mei Cheng, Jacob Jaggi and Spencer Young
Dividend payouts, cash‐flow uncertainty and the role of institutions pp. 1356-1390 Downloads
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 Downloads
Huimin Li and Harley E. Ryan
Do liquid assets lure managers? Evidence from corporate misconduct pp. 1425-1453 Downloads
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 Downloads
Darren Henderson
Opacity, liquidity and disclosure requirements pp. 658-689 Downloads
Andre Stenzel and Wolf Wagner
Quarterly earnings thresholds: Making the case for prior quarter earnings pp. 690-716 Downloads
Sanghyuk Byun and Kristin C. Roland
Enhanced disclosure of credit derivatives, information asymmetry and credit risk pp. 717-751 Downloads
Qiuhong Zhao
Government transparency and firm‐level operational efficiency pp. 752-777 Downloads
Ole‐Kristian Hope, Shushu Jiang and Dushyantkumar Vyas
Does corporate culture impact audit pricing? Evidence from textual analysis pp. 778-806 Downloads
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 Downloads
Hsihui Chang, Charles Hsu and Zhiming Ma
Corporate social responsibility performance and the reputational incentives of independent directors pp. 841-881 Downloads
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 Downloads
Steven Balsam and So Yean Kwack
Mixed‐signal stock splits pp. 934-962 Downloads
Ahmed M. Elnahas, Pankaj K. Jain and Thomas H. McInish
The effect of skilled labor intensity on corporate dividend payouts pp. 963-1010 Downloads
Justin Hung Nguyen and Buhui Qiu
Credit rating downgrade risk and acquisition decisions pp. 1011-1073 Downloads
Mengyao Kang

Volume 49, issue 3-4, 2022

Through the eyes of the founder: CEO characteristics and firms’ regulatory filings pp. 383-422 Downloads
Bradley E. Hendricks, Mark Lang and Kenneth Merkley
Are retail investors really passive? Shareholder activism in the digital age pp. 423-460 Downloads
Bilal Hafeez, M. Humayun Kabir and Udomsak Wongchoti
What's my style? Supply‐side determinants of debt covenant inclusion pp. 461-490 Downloads
Zhiming Ma, Derrald Stice and Christopher Williams
Antecedents of and outcomes after finance committee use pp. 491-535 Downloads
Sudipta Basu and Eunju (Ivy) Lee
Accruals earnings management proxies: Prudent business decisions or earnings manipulation? pp. 536-587 Downloads
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 Downloads
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 Downloads
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 Downloads
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 Downloads
Felipe Restrepo and Jérôme P. Taillard
Non‐generally accepted accounting principles disclosures and audit committee chairs’ external directorships pp. 111-139 Downloads
Cheng‐Hsun Lee
Do companies try to conceal financial misstatements through auditor shopping? pp. 140-180 Downloads
Zvi Singer and Jing Zhang
CEO cultural heritage and the pricing of audit services pp. 181-214 Downloads
Anh Viet Pham, Mia Hang Pham and Cameron Truong
Capital market liberalization and auditors' accounting adjustments: Evidence from a quasi‐experiment pp. 215-248 Downloads
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 Downloads
Stephanie F. Cheng, Ole‐Kristian Hope and Danqi Hu
Ownership concentration, ownership identity and seasoned equity offerings probabilities: Evidence from Germany pp. 274-296 Downloads
Joachim Rojahn and Florian Zechser
Language and innovation pp. 297-326 Downloads
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 Downloads
Belinda L. Del Gaudio, Gabriele Sampagnaro, Claudio Porzio and Vincenzo Verdoliva
The value of tunneling: Evidence from master limited partnership formations pp. 355-380 Downloads
Aaron J. Mandell
Page updated 2023-10-02