Journal of Business Finance & Accounting

1988 - 2026

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

From Wiley Blackwell
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Volume 51, issue 9-10, 2024

Shareholder voting on golden parachutes: Effective governance or too little too late? pp. 2279-2303

Stuart L. Gillan and Nga Q. Nguyen

Local community's social capital and CEO pay duration pp. 2304-2335

Zhenjiang Gu, Jeong‐Bon Kim, Louise Yi Lu and Yangxin Yu

Manager sentiment and conditional conservatism pp. 2336-2370

Daniel W. Collins, Nhat Q. Nguyen and Tri T. Nguyen

Production flexibility and trade credit under revenue uncertainty pp. 2371-2409

Nicos Koussis and Florina Silaghi

Options trading and firm investment efficiency pp. 2410-2451

Charles Hsu, Junqiang Ke, Zhiming Ma and Lufei Ruan

Unexpected management forecasts and future stock returns pp. 2452-2489

Norio Kitagawa and Akinobu Shuto

Acquisitions and social capital pp. 2490-2522

Hasibul Chowdhury, Ashrafee Hossain and Anand Jha

The reputational costs of connections to controversial politicians: Evidence from political scandals pp. 2523-2560

Susanne Preuss and Jacco L. Wielhouwer

Variable rate premiums and defined benefit pension funding pp. 2561-2591

Abbie Sadler

Corporate disclosure differences around the world: International evidence pp. 2592-2634

Zihua Liu, Ziyao San, Albert Tsang and Li Yu

Excess control of family board seats and corporate innovation pp. 2635-2667

Suyun Chen, Zongze Li, Lingling Chu and Qingzi Cao

Political contributions and the auditor–client relationship pp. 2668-2708

Frank Heflin and Dana Wallace

The unintended cost of data breach notification laws: Evidence from managerial bad news hoarding pp. 2709-2736

Ivan Obaydin, Limin Xu and Ralf Zurbruegg

Tax enforcement and corporate cash holdings pp. 2737-2762

Jiaren Pang, Kun Wang and Le Zhao

Audit partner style and financial statement comparability: New evidence from the US market pp. 2763-2790

Tracie Frost, Zhijian Chris He, Xin Luo and Derrald Stice

Does corporate governance matter in competitive industries? Evidence from brokerage mergers and closures pp. 2791-2819

Savannah (Yuanyuan) Guo, Pritam Saha, Leyuan You and Michael Zheng

Environmental policy and audit pricing pp. 2820-2847

Monika K. Rabarison, Ibrahim Siraj and Bin Wang

Risk management and private debt contracts: The role of weather derivatives pp. 2848-2883

Viet Do, Thu Ha Nguyen and Tram Vu

Volume 51, issue 7-8, 2024

Are firms doing good also doing well?—The CSR advertising‐analogous effect pp. 1597-1627

She‐Chih Chiu and Hsuan‐Chu Lin

State ownership and financial statement comparability pp. 1628-1664

William Francis, Xian Gu, Iftekhar Hasan and Joon Ho Kong

The information spillover role of corporate spin‐offs in financing activities: Evidence from equity sales by private firms through Regulation D pp. 1665-1692

Sangwan Kim and Jangwon Suh

Generalist CEOs and conditional accounting conservatism pp. 1693-1723

Karel Hrazdil, Yi Liang, Lufei Ruan and Hakjoon Song

When do stock options affect CEO risk‐taking? The moderating role of CEO regulatory focus pp. 1724-1761

Yenn‐Ru Chen, Tuck Siong Chung, Chia‐Hsien Lin and Angie Low

Risk management committee and bank performance: Evidence from the adoption of the Dodd–Frank Act pp. 1762-1788

Liangliang Jiang and Mingming Ji

Earnings management risk and audit pricing: Evidence from big bath accounting pp. 1789-1827

Heeick Choi, Khondkar Karim and Yiye Zhang

The effect of affiliation with a large business group on trade credit finance: An empirical analysis of chaebol firms in Korea pp. 1828-1857

Byung Uk Chong and Hyun Joong Im

Information or pressure? The effect of director experience on CEO CSR compensation adoption and design pp. 1858-1892

Zhengyu Li and Lu Yang

Corporate social responsibility reporting and investment: Evidence from mergers and acquisitions pp. 1893-1942

Kun Tracy Wang and Yue Wu

CEOs’ capital gains tax liabilities and accounting conservatism pp. 1943-1979

Gunratan Lonare

Implicit government guarantees, media tone and bond pricing pp. 1980-2019

Yashu Dong, Yi Dong and Wenshuang Xuan

Debt capacity, cash holdings and financial constraints pp. 2020-2054

Chien‐Lin Lu, Hsuan‐Chi Chen, Robin K. Chou and Chih‐Yung Lin

Does audit regulation improve corporate decision making? Evidence from the disclosure of tax‐related key audit matters pp. 2055-2092

Lijun (Gillian) Lei and Sydney Qing Shu

The ability of employee disclosures to reveal private information pp. 2093-2121

Yun Fan, Jiajia Fu, Yuan Ji and Wayne B. Thomas

The agency costs of investment opportunities and debt contracting: Evidence from exogenous shocks to government spending pp. 2122-2152

Jeffrey L. Callen and Mahfuz Chy

Do climate risk disclosures matter to financial analysts? pp. 2153-2180

Walid Ben‐Amar, Diana Castro Herrera and Isabelle Martinez

Does good news cover bad news? pp. 2181-2200

Qingbin Meng, Shaojing Ke, Daxuan Zhao and Yongqiang Chu

Internal governance and corporate social responsibility performance pp. 2201-2238

Wanyu (Tina) Chen, Janus Jian Zhang and Gaoguang Zhou

Geographic links and predictable returns pp. 2239-2274

Zuben Jin and Frank Weikai Li

Volume 51, issue 5-6, 2024

Financial reporting quality and optimal capital structure pp. 885-910

Christina Synn and Christopher D. Williams

Environment‐specific political risk mitigation: Political lobbying versus green innovation pp. 911-942

Sohanur Rahman, Elisabeth Sinnewe, Larelle Chapple and Sarah Osborne

Founder premiums, venture capital investments and acquirer benefits pp. 943-1014

Yamin Xie

Restricting CEO pay backfires: Evidence from China pp. 1015-1045

Kee‐Hong Bae, Zhaoran (Jason) Gong and Wilson H. S. Tong

Audit quality and engagement partner busyness: The role of internal resource allocation pp. 1046-1083

Katsushi Suzuki and Tomomi Takada

Do creditor control rights impact corporate tax aggressiveness? Evidence from debt covenant violations pp. 1084-1119

C. S. Agnes Cheng, Bill B. Francis, Zhi Li, Yinjie Shen and Qiang Wu

Economic policy uncertainty and corporate divestitures pp. 1120-1160

Melissa B. Frye, Duong T. Pham and Ann Marie Whyte

Audit engagement partner ideology, ideological homophily, and audit quality pp. 1161-1192

Cullen Goenner, Xiaoli Guo and Matthew Notbohm

The influence of uncertainty on financial reporting behavior: The case of P&C insurers pp. 1193-1216

Daniel Ames, Brent Lao, Jomo Sankara and Justin Wood

The economic consequences of IPO sales growth management: Evidence from ChiNext‐listed companies in China pp. 1217-1250

Ning Hu, Wan Huang, Ying Liu and Limin Zhang

Venture capital and methods of payment in mergers and acquisitions pp. 1251-1272

Giang Nguyen and Hung Pham

Fiscal monitoring and corporate investment pp. 1273-1301

Lucas Knust and David Oesch

Ex‐military CEOs and readability of financial reports pp. 1302-1336

Anand Jha, Humnath Panta and Salil K. Sarkar

Boardroom backscratching and stock price crash risk pp. 1337-1377

Dean Hanlon, Mehdi Khedmati, Edwin KiaYang Lim and Cameron Truong

Institutional investors’ horizons and bank transparency pp. 1378-1407

Mamiza Haq, Shams Pathan, Carlos Fernandez Mendez and Gerald J. Lobo

Economic demand for auditing services in the “registered” investment management industry pp. 1408-1431

Al (Aloke) Ghosh and Yang Liu

Directors’ and officers’ liability insurance and corporate cash holdings: From principal–principal perspective pp. 1432-1466

Quanxi Liang, Wenlian Gao and Lijuan Yan

Disentangling stock return synchronicity from the auditor's perspective pp. 1467-1507

Iftekhar Hasan, Joseph A. Micale and Qiang Wu

The Founder certification effect, firm disclosures, and the cost of SEO financing pp. 1508-1546

Yun Fan, Xiaozhe Gu and Nandu J. Nagarajan

Do exchange traded funds affect corporate cash holdings? pp. 1547-1592

Beiqi Lin, Shunji Mei, Kelvin Jui Keng Tan and Lei Zhang

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