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Journal of Business Finance & Accounting

1996 - 2020

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

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2020, volume 47, issue 7-8

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

2020, volume 47, issue 5-6

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

2020, volume 47, issue 3-4

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

2020, volume 47, issue 1-2

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

2019, volume 46, issue 9-10

Repetitive disclosures in the MD&A pp. 1063-1096 Downloads
Heather Li
Internal control quality and relationship‐specific investments by suppliers and customers pp. 1097-1122 Downloads
Shu‐Miao Lai
A new perspective on post‐earnings‐announcement‐drift: Using a relative drift measure pp. 1123-1143 Downloads
Michael Clement, Joonho Lee and Kevin Ow Yong
Board directors with foreign experience and stock price crash risk: Evidence from China pp. 1144-1170 Downloads
Feng Cao, Jian Sun and Rongli Yuan
Does stardom affect the informativeness of a CEO's insider trades? pp. 1171-1200 Downloads
Sanjiv Sabherwal and Mohammad Riaz Uddin
Rank and file equity compensation and earnings management: Evidence from stock options pp. 1201-1236 Downloads
D. Kip Holderness, Adrienna Huffman and Melissa Lewis‐Western
Paving the way for children: Family firm succession and corporate philanthropy in China pp. 1237-1262 Downloads
Wen He and Xin Yu
Can tail risk explain size, book‐to‐market, momentum, and idiosyncratic volatility anomalies? pp. 1263-1298 Downloads
Sofiane Aboura and Y. Eser Arisoy
Returns to scale and asset prices pp. 1299-1318 Downloads
Hung‐Kun Chen, Konan Chan and Yanzhi Wang

2019, volume 46, issue 7-8

Interaction between securitization gains and abnormal loan loss provisions: Credit risk retention and fair value accounting pp. 813-842 Downloads
Qiuhong Zhao
Managerial academic experience, external monitoring and financial reporting quality pp. 843-878 Downloads
Zhiming Ma, Kirill E. Novoselov, Kaitang Zhou and Yi Zhou
Decomposing the accrual premium: The evidence from two markets pp. 879-912 Downloads
Doina Chichernea, Anthony Holder and Alex Petkevich
Tournament incentives and firm credit risk: Evidence from credit default swap referenced firms pp. 913-943 Downloads
Lijing Du, Jian Huang and Bharat A. Jain
CEO investment of deferred compensation plans and firm performance pp. 944-976 Downloads
Domenico Rocco Cambrea, Stefano Colonnello, Giuliano Curatola and Giulia Fantini
Employee treatment and firm innovation pp. 977-1002 Downloads
Connie X. Mao and Jamie Weathers
Does board gender diversity affect corporate cash holdings? pp. 1003-1029 Downloads
Muhammad Atif, Benjamin Liu and Allen Huang
What factors determine dividend smoothing by US and EU banks? pp. 1030-1059 Downloads
Nicos Koussis and Michalis Makrominas

2019, volume 46, issue 5-6

Does location matter for disclosure? Evidence from geographic segments pp. 541-568 Downloads
Edith Leung and Arnt Verriest
Does late 10K filing impact companies’ financial reporting strategy? Evidence from discretionary accruals and real transaction management pp. 569-607 Downloads
Santanu Mitra, Talal Al‐Hayale and Mahmud Hossain
Tainted portfolios: How impairment accounting rules restrict security sales pp. 608-635 Downloads
Brett W. Cantrell and Christopher G. Yust
Development costs capitalization and debt financing pp. 636-685 Downloads
Andreas Kreß, Brigitte Eierle and Ioannis Tsalavoutas
Debt contract strictness and auditor specialization pp. 686-711 Downloads
Carolyn M. Callahan, Gary F. Peters and Joseph H. Zhang
Management earnings forecasts and bank loan contracting pp. 712-738 Downloads
Tien‐Shih Hsieh, Byron Y. Song, Ray R. Wang and Xinlu Wang
Equity‐based incentives and shareholder say‐on‐pay pp. 739-761 Downloads
Denton Collins, Blair B. Marquardt and Xu Niu
Determinants of individual investment decisions in investment‐based crowdfunding pp. 762-783 Downloads
Fabrice Herve, Elodie Manthé, Aurélie Sannajust and Armin Schwienbacher
Agency cost of debt overhang with optimal investment timing and size pp. 784-809 Downloads
Michi Nishihara, Sudipto Sarkar and Chuanqian Zhang

2019, volume 46, issue 3-4

In search of meaning: Lessons, resources and next steps for computational analysis of financial discourse pp. 265-306 Downloads
Mahmoud El‐Haj, Paul Rayson, Martin Walker, Steven Young and Vasiliki Simaki
Voluntary disclosure, mandatory disclosure and the cost of capital pp. 307-335 Downloads
Jing He, Marlene A. Plumlee and He Wen
Aggregate insider trading and market returns: The role of transparency pp. 336-369 Downloads
Francois Brochet
Noncompliance with non‐accounting securities regulations and GAAP violations pp. 370-399 Downloads
Sunhwa Choi, Steven Young and Xiu‐Ye Zhang
Audit quality and properties of analysts’ information environment pp. 400-419 Downloads
Wen He, Baljit Sidhu and Stephen Taylor
CEO internal experience and voluntary disclosure quality: Evidence from management forecasts pp. 420-456 Downloads
Paul Brockman, John L. Campbell, Hye Seung (Grace) Lee and Jesus M. Salas
Directors skill and financial reporting quality pp. 457-493 Downloads
Amir Rubin and Dan Segal
The influence of corporate social responsibility on investment efficiency and innovation pp. 494-537 Downloads
Kirsten A. Cook, Andrea M. Romi, Daniela Sánchez and Juan Manuel Sánchez

2019, volume 46, issue 1-2

Causal language intensity in performance commentary and financial analyst behaviour pp. 3-31 Downloads
Shuyu Zhang, Walter Aerts and Huifeng Pan
The impact of corporate fraud on director‐interlocked firms: Evidence from bank loans pp. 32-67 Downloads
Tat-kei Lai, Adrian C.H. Lei and Frank Song
Material weakness disclosures and restatement announcements: The joint and order effects pp. 68-104 Downloads
Li He, Bharat Sarath and Nader Wans
Effects of winsorization: The cases of forecasting non‐GAAP and GAAP earnings pp. 105-135 Downloads
Ruby Brownen‐Trinh
Analyst revenue forecast reporting and the quality of revenues and expenses pp. 136-158 Downloads
Pawel Bilinski and Michael Eames
Recognition versus disclosure of finance leases: Evidence from Japan pp. 159-182 Downloads
Masaki Kusano
Does the choice in valuation method matter in the judicial appraisal of private firms? pp. 183-199 Downloads
Jani Saastamoinen and Hanna Savolainen
Employee‐friendly practices, product market competition and firm value pp. 200-224 Downloads
Saeyoung Chang and Hoje Jo
Investment and financing decisions of private and public firms pp. 225-262 Downloads
Wolfgang Drobetz, Malte Janzen and Iwan Meier
Page updated 2020-08-09