Journal of Business Finance & Accounting

1988 - 2026

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.
Is something missing from the series or not right? See the RePEc data check for the archive and series.

Volume 53, issue 4, 2026

The Information Value of Disaggregated Credit Ratings pp. 1315-1336

Xucheng Shi and Hui Tan

Managerial Overoptimism and Discretionary Disclosure pp. 1337-1356

Nikolaj Niebuhr Lambertsen and Matthias Lassak

Common Equity Investors’ Assessments of the Dilution and Solvency Effects of Preferred Stock Instruments pp. 1357-1381

Thomas J. Linsmeier, Clay Partridge and Catherine Shakespeare

Firm‐Level Political Risk and Earnings Manipulation pp. 1382-1408

Hui L. James, Thanh Ngo and Jurica Susnjara

Do Fair Value Adjustments Excluded From Net Income Convey New Information That Is Complementary to GAAP Earnings? pp. 1409-1436

John L. Campbell, Samuel O. Davidson and Catherine Shakespeare

US CEO Political Ideology and Non‐GAAP Earnings pp. 1437-1457

Adam Esplin, Yun Ke, Kari Joseph Olsen and Jiwoo Seo

The Spillover of Value‐Relevant Information About Targets' Peers During Acquisitions pp. 1458-1480

Congcong Li, Danmo Lin and MaryJane Rabier

Explaining Accruals Using Working Capital Efficiency pp. 1481-1507

Richard Frankel, Yanrong Jia and Yan Sun

Do SPAC Combinations Affect Their Peers’ Financial Reporting Choices? pp. 1508-1533

Daniel Cohen, Kelly Ha, Sunay Mutlu and John Schomburger

Governance Gambit: The Unforeseen Impact on Disclosure Quality pp. 1534-1544

Neta Gilat

Volume 53, issue 3, 2026

Political Risk and the Demand for Voluntary Disclosure pp. 1167-1185

Megan Grady and Jiwon Nam

Decomposing the Spillover Effects of Financial Restatements on Corporate Investment pp. 1186-1209

Jan Ditzen, William Grieser, Patrick Hopkins and Stephen Lusch

Intrinsic Benchmark Beating pp. 1210-1234

Jeppe Christoffersen, Thomas Plenborg and Morten Seitz

Workers’ Voices Matter: Crowdsourced Employee Reviews and Insider Trading pp. 1235-1262

Yifei Chen and Dan Palmon

Narratives Contextualizing Numeric Disclosures: Insights From Earnings Calls pp. 1263-1286

Imelda Taraj and Ranik Raaen Wahlstrøm

Does Pay Transparency for Employees Affect Product Recalls? pp. 1287-1312

Yangyang Chen, Jeffrey Ng, Emmanuel Ofosu and Xin Yang

Volume 53, issue 2, 2026

New Entrants and Contract Redaction pp. 613-645

Gary Chen, Xiaoli Tian and Miaomiao Yu

Disclosure Benchmarking by Lawyers: Evidence From the IPO Setting pp. 646-680

Michael Drake, Jeff McMullin, Kenneth Merkley, Chase Potter and John Treu

The Effect of Managers' Mix of Real and Accrual‐Based Earnings Management on Future Performance pp. 681-707

Bowe Hansen, E. Scott Johnson and Lijun Lei

The Information Content of Operational Effectiveness pp. 708-732

Mary E. Barth, Jonathan Berkovitch and Doron Israeli

Not All Critical Audit Matters (CAMs) Are the Same: Anti‐Herding Behavior in CAM Disclosures pp. 733-755

Will Anding, Allen D. Blay and Zahn Bozanic

Does Political Connection Mitigate the Sanctions for Corruptions? Evidence From the Foreign Corrupt Practices Act (FCPA) pp. 756-777

Kaishu Wu and Wenjia Yan

Liquidity Constraints and Auditor Responses to Repo Transactions pp. 778-797

Chris Florackis, Yangxin Yu and John Ziyang Zhang

Learn From Ties: The Effect of Board Interlocks on Asymmetric Cost Behavior pp. 798-815

Fengxia Hao, Zhenpeng Yang, Yangxin Yu and Yao Zhang

A Positive Theory of Information for Debt Contracting: Implications for Financial Reporting pp. 816-840

Peter Demerjian

The Sensitivity of Bank Performance to Local Housing Prices: Evidence From Diversified and Local Banks pp. 841-866

Christopher James, Nhan Le, Duc Nguyen and Takeshi Yamada

The Real Effect of the Investor State: Evidence From China's Belt and Road Initiative pp. 867-895

Shenglan Chen, Xiangting Kong, Karen Jingrong Lin and Xiaoling Liu

Does Stock Market Listing Really Constrain Corporate Investment: Why US and EU Results Appear To Be Different? pp. 896-920

Olga Bogachek, Massimiliano Bonacchi and Paul Zarowin

How Do Misvalued Firms Deploy Internal Cash Flow? pp. 921-944

Xin Chang, Wing Chun Kwok, Tao Li, George Wong and Jiaquan Yao

Blessing or Curse? The Effects of Credit Rating Standard Loosening in China pp. 945-969

Shida Liu and Hao Wang

Human and Intellectual Capital Spending Efficiency and Efficacy: Evidence from U.S. Universities pp. 970-997

Christopher S. Armstrong, Alan D. Jagolinzer, Sarah Kröchert and Andrea Pawliczek

Media Sentiment and Shareholder Litigation pp. 998-1020

Richard Cazier, Jianning Huang, Jeff McMullin and Fuzhao Zhou

Options Market Implied Volatility and Voluntary Disclosure: Managerial Response to Uncertainty Following Earnings Announcements pp. 1021-1052

Yushi Wang, Bharat Sarath and Atul Rai

Investors’ Natural Disaster Experience and Cost of Raising Equity Capital: Evidence From Seasoned Equity Offering Pricing pp. 1053-1076

Shenghao Gao, Xinyu Li, Siyang Tian and Qi Zhang

Corporate Decision Structure and Tax Efficiency: Evidence From Tax Adjustment Speed pp. 1077-1101

Liangliang Wang, Kaishu Wu, Dan Yang and Haiyang Zhang

The Influence of Common Institutional Ownership on Corporate Tax Planning pp. 1102-1133

Thomas R. Kubick, Thomas C. Omer and Taylor W. Paskett

The Real Effects of Commercial Insurance: The Case of Corporate Innovation pp. 1134-1163

Jinlan Huang, Wenlian Gao and Quanxi Liang

Volume 53, issue 1, 2026

The Cost of Related Party Transactions and the Intensity of Related Party Transactions: Evidence From Creditor Rights Reform pp. 5-31

Ranjeet Singh, Yogesh Chauhan and Nemiraja Jadiyappa

Lottery Demand and Stock Returns Preceding Earnings Announcements pp. 32-52

Harvey Nguyen and Cameron Truong

Changes in Tax Footnote Disclosure Quality pp. 53-76

Thomas R. Kubick and Michael A. Mayberry

Forward‐Looking Statements and Investor Trading pp. 77-106

Jing‐Chi Chen, Pankaj K Jain and Sabatino (Dino) Silveri

Strategic Alignment Between Supply Chain Partners and Supplier Audit Fees pp. 107-130

Hsihui Chang, Rong‐Ruey Duh, W. Robert Knechel and Sheng Liu

Long‐Run Stock Returns Following Internal Control Disclosures pp. 131-149

Al (Aloke) Ghosh, Seppo Ikäheimo, Emma‐Riikka Myllymäki and Jukka Sihvonen

Shifting Away the Pressure: How Does Local Air Quality Induce Pollution‐Driven Acquisitions? pp. 150-180

Zeyu Sun, Ge Yang, Xiaojia Zheng and Yue Yin

Divisional Managers and Corporate Disclosure Quality pp. 181-206

Zhaoran (Jason) Gong, Lixin (Nancy) Su, Fujing Xue and Cheng (Colin) Zeng

Top Management Team Finance Education: Implications for Stock Price Synchronicity and Crash Risk pp. 207-242

Xuan‐Qi Su

Crashing in the Dark? Dark Trading and Stock Price Crashes pp. 243-265

Bidisha Chakrabarty, Kenneth W. Shaw and Xu (Frank) Wang

Beyond Industry Boundaries: Impact of Auditors’ Related Industry Knowledge on Audit Quality and Audit Fees pp. 266-296

Hsin‐Chi Chen, Hsihui Chang, Jengfang Chen, Rong‐Ruey Duh and Yaou Zhou

Explaining CSR Disclosure Levels of U.S. Firms pp. 297-320

Mert Demir, Terrence F. Martell and Mehmet Ozbilgin

Do CEOs With a Financial Background Matter for the Success of Newly Public Firms? pp. 321-351

Dimitrios Gounopoulos, Georgios Loukopoulos, Panagiotis Loukopoulos and Geoffrey Wood

Navigating New Terrain: Domestic Geographical Dispersion and IPO Survival in the United States pp. 352-379

Dimitrios Gounopoulos, Chen Huang and Yu Zhang

ESG Reporting, ESG Contracting, and Executive Compensation: International Evidence pp. 380-410

Weiqing Chen, Chengzhu Sun, Albert Tsang and Xiao Zeng

Labor Productivity, Return Predictability, and Operating Profitability pp. 411-434

Weimin Liu, Di Luo, Cheng Zeng and Huainan Zhao

Are Delayed Earnings Announcements Informative for Peer Firms? pp. 435-464

Somnath Das, Alexander Z. King and Shailendra (Shail) Pandit

Firm Differentiation and Tax Lobbying Decisions: When Firms Lobby Individually or Collectively pp. 465-486

Adam J. Olson, Frances Tice and Connie D. Weaver

Liquidity, Information Production, and Corporate Financing Decisions pp. 487-524

Hyun Joong Im, Thomas Noe and William Cheung

Assets on the Move, Leverage in Flux: How Asset Redeployability Shapes Leverage Adjustments pp. 525-547

Trung K. Do and Henry Hongren Huang

CEO Narcissism, Management Team Characteristics, and Corporate Credit Risk pp. 548-577

Tsung‐Kang Chen, Yijie Tseng, Yun Hao and Yu‐Chun Lin

Corporate General Counsels and Investment Efficiency: Novel Evidence pp. 578-608

Nader Atawnah, Michael Michael, Arman Eshraghi, Rashid Zaman and Muhammad J. Ali