Journal of Business Finance & Accounting

1988 - 2025

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

From Wiley Blackwell
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Volume 50, issue 9-10, 2023

Whose opinion matters when insiders disagree with short sellers? pp. 1527-1571

Shuo Wang and Liyi Zheng

Does the threat of takeover affect default risk? pp. 1572-1611

Balasingham Balachandran, Huu Nhan Duong, Tony van Zijl and Arfian Erma Zudana

Employee firing costs and accounting conservatism: Evidence from wrongful discharge laws pp. 1612-1632

Huasheng Gao, Jun Huang and Tianshu Zhang

Perils of limiting the coverage of mandatory pay disclosure: The Korean experience pp. 1633-1670

Jinhyeok Ra and Woochan Kim

CEO contractual protection and debt contracting pp. 1671-1714

Xia Chen, Qiang Cheng, Alvis K. Lo and Xin Wang

The effect of unionization on firms’ earnings management and employee compensation: Evidence from a regression discontinuity design pp. 1715-1742

Guoyu Lin, Anna Bergman Brown and Wentao Wu

CEO mobility and corporate payouts pp. 1743-1778

Jean Canil, Sigitas Karpavičius and Chia‐Feng (Jeffrey) Yu

Downsizing decisions: The joint influence of equity incentives and behavioral biases pp. 1779-1807

Thomas J. Lopez, Troy Pollard, Austin Reitenga and Shane Stinson

Regulation Fair Disclosure and the timeliness of long‐horizon management forecasts pp. 1808-1835

Helen Hurwitz and Yan Sun

The joint influence of Sarbanes‐Oxley and FAS123R on financial misreporting pp. 1836-1866

Robert T. Davis, Thomas J. Lopez and Troy Pollard

Proxy contests and debt contracting behavior: The interplay of managerial, shareholder and creditor incentives pp. 1867-1909

Jun Chen, Bharat A. Jain and Jian Huang

More than words: Can tone of consumer product reviews help predict firms’ fundamentals? pp. 1910-1942

Shunyao (Cynthia) Jin

Accounting conservatism and common ownership by dedicated institutional blockholders pp. 1943-1983

C. S. Agnes Cheng, Xiaohui (Fiona) Li, Jing Xie and Yuxiang Zhong

Do related party transactions affect family firm valuations? pp. 1984-2020

Mark Kohlbeck, Hye Seung (Grace) Lee, Brian Mayhew and Jesus M. Salas

The price of reputation: Executive compensation of sin companies pp. 2021-2050

Sheng‐Syan Chen, Carl Hsin‐han Shen and Yanzhi Wang

Volume 50, issue 7-8, 2023

The elusive relation between pension discount rates and deficits pp. 1101-1127

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

Seunghyun Cho, Jinhan Pae and Choong‐Yuel Yoo

Financial statement comparability and accounting fraud pp. 1166-1205

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

Trang H. Dao, Amedeo Pugliese and Joshua Ronen

Bank risk in uncertain times: Do credit rationing and revenue diversification matter? pp. 1240-1273

Ashton de Silva, Huu Nhan Duong, My Nguyen and Yen Ngoc Nguyen

Environmental reputation and bank liquidity: Evidence from climate transition pp. 1274-1304

Daewoung Choi, Yong Kyu Gam and Hojong Shin

When does analyst reputation matter? Evidence from analysts’ reliance on management guidance pp. 1305-1337

Wei Chen, Lili Dai and Hun‐Tong Tan

Director and officer liability and corporate tax avoidance pp. 1338-1371

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

Jing Lin, Yunbi An and Zhiyong Dong

Investment–cash flow sensitivity and investor protection pp. 1402-1438

Luiz Ricardo Kabbach‐ de‐Castro, Henrique Castro Martins, Eduardo Schiehll and Paulo Renato Soares Terra

Social capital and capital allocation efficiency pp. 1439-1466

Avishek Bhandari and Md Nazmul Hasan Bhuyan

Pandemics and cash pp. 1467-1501

Mufaddal Baxamusa and Abu Jalal

Valuation with share repurchases and personal taxes pp. 1502-1524

Ralf Diedrich, Stefan Dierkes and Johannes Sümpelmann

Volume 50, issue 3-4, 2023

Political corruption and accounting choices pp. 443-481

Huai Zhang and Jin Zhang

Cross‐border regulatory enforcement and corporate voluntary disclosure pp. 482-523

Albert Tsang, Yi Xiang and Miao Yu

Less timely earnings announcements and voluntary disclosure pp. 524-564

Hyunkwon Cho, Sunhwa Choi and Robert Kim

Local CEOs, career concerns and voluntary disclosure pp. 565-597

Yaqin Hu

Analyst independence and earnings management pp. 598-621

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

Philip Beaulieu, Louise Hayes and Lev M. Timoshenko

Lead independent directors and accruals quality pp. 660-679

David B. Bryan and Terry W. Mason

Are all types of real transaction management equal in the eyes of bank lenders? pp. 680-715

Po‐Chang Chen, William J. Moser and Gans Narayanamoorthy

Shareholder election of CSR committee members and its effects on CSR performance pp. 716-763

Eunice S. Khoo, Li Chen and Gary S. Monroe

Labor unions and post‐acquisition integration capability: Evidence from goodwill impairment pp. 764-794

Najlaa Kallousa, Youngki Jang, Boochun Jung and Hussein Warsame

Corporate investment and stock market valuation pp. 795-819

Shushu Liao and Marco Errico

The role of parent firms in business groups’ internal capital markets pp. 820-857

Heejung Choi and Jungwon Suh

The effect of option listing on financing decisions pp. 858-891

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

Christian Ott and Frank Schiemann

Corporate social responsibility and corporate tax avoidance: The channel effect of consumer awareness pp. 31-60

Mohammed Benlemlih, Jamil Jaballah, Sholom Schochet and Jonathan Peillex

Institutional ownership and the informativeness of disclosure tone pp. 61-90

Ankit Jain, Hariom Manchiraju and Shyam V. Sunder

Restatement costs and reporting bias pp. 91-117

Marie Herly and Nikolaj Niebuhr Lambertsen

Internal control material weakness disclosure and misstatement duration pp. 118-151

Juan Mao and Zhongxia (Shelly) Ye

Information sharing between mutual funds and auditors pp. 152-197

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

Zhe Li, Oksana Pryshchepa and Bo Wang

Does venture capital investment enhance corporate innovation? Evidence from Korea pp. 236-266

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

Yanlin Li, Gary Gang Tian and Xin Wang

The consequences of earnings management for the acquisition premium in friendly takeovers pp. 308-334

Franck Missonier‐Piera and Cédric Spadetti

Cross‐border mergers and acquisitions and corporate social responsibility: Evidence from Chinese listed firms pp. 335-376

Zhe Li and Ping Wang

Ownership concentration and firm risk: The moderating role of mid‐sized blockholders pp. 377-410

Silvia Rossetto, Nassima Selmane and Raffaele Staglianò

Bank systemic risk: An analysis of the sovereign rating ceiling policy and rating downgrades pp. 411-440

Md Abdul Wasi, Thu Phuong Pham and Ralf Zurbruegg