Economics at your fingertips  

Journal of Business Finance & Accounting

1996 - 2020

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.
Track citations for all items by RSS feed
Is something missing from the series or not right? See the RePEc data check for the archive and series.

2016, volume 43, issue 9-10

The Influence of Country- and Firm-level Governance on Financial Reporting Quality: Revisiting the Evidence pp. 1059-1094 Downloads
Pietro Bonetti, Michel L. Magnan and Antonio Parbonetti
Accruals Management to Avoid Losses pp. 1095-1120 Downloads
Weihong Xu
Stock Liquidity Risk and the Cross-sectional Earnings-Returns Relationship pp. 1121-1141 Downloads
Zangina Isshaq and Robert Faff
Changes in Non-current Assets and in Property, Plant and Equipment and Future Stock Returns: The UK Evidence pp. 1142-1196 Downloads
Nikola Petrovic, Stuart Manson and Jerry Coakley
Earnings Warnings and CEO Welfare pp. 1197-1243 Downloads
Ping Wang, Masako Darrough and Linna Shi
Labor Unemployment Concern and Corporate Discretionary Disclosure pp. 1244-1279 Downloads
Yuan Ji and Liang Tan
Information-Hedging Disclosures and Insider Trading pp. 1280-1296 Downloads
Stephen L. Lenkey
The Risk Effects of Acquiring Distressed Firms pp. 1297-1324 Downloads
Evy Bruyland and Wouter de Maeseneire
Is Family Control Relevant for Corporate Cash Holding Policy? pp. 1325-1360 Downloads
Rodrigo F. Durán, M. Belén Lozano and Serhat Yaman
Underwritten Dividend Reinvestment Plans and Conflicts of Interest pp. 1361-1384 Downloads
Nicholas Pricha, Sean Foley, Graham Partington and Jiri Svec
The Young and the Restless: A Study of Age and Acquisition Propensity of CEOs of UK Firms pp. 1385-1419 Downloads
Teng Zhang, Sanjiv Sabherwal, Narayanan Jayaraman and Stephen P. Ferris
The Effects of the Specialization of Private Equity Firms on their Exit Strategy pp. 1420-1443 Downloads
Damiana Rigamonti, Elena Cefis, Michele Meoli and Silvio Vismara
The Informational Role of Short Sellers: The Evidence from Short Sellers’ Reports on US-Listed Chinese Firms pp. 1444-1482 Downloads
Lei Chen

2016, volume 43, issue 7-8

The Ex-Ante Monitoring Role of Accounting Covenants in Public Debt pp. 803-829 Downloads
Zahn Bozanic
Too Good to be True? An Analysis of the Options Market's Reactions to Earnings Releases pp. 830-848 Downloads
Yan Lu and Sugata Ray
A Comparative Analysis of Real and Accrual Earnings Management around Initial Public Offerings under Different Regulatory Environments pp. 849-871 Downloads
M. Alhadab, I. Clacher and K. Keasey
Individual Large Shareholders, Earnings Management, and Capital-Market Consequences pp. 872-902 Downloads
Yiwei Dou, Ole-Kristian Hope, Wayne B. Thomas and Youli Zou
The Information Content of Corporate Pension Funding Status in Japan pp. 903-949 Downloads
Shingo Goto and Noriyoshi Yanase
The Impact of NASD Rule 2711 and NYSE Rule 472 on Analyst Behavior: The Strategic Timing of Recommendations Issued on Weekends pp. 950-975 Downloads
Yi Dong and Nan Hu
Target Information Asymmetry and Acquisition Price pp. 976-1016 Downloads
Peter Cheng, Lin Li and Wilson H.S. Tong
Investment Horizons and Information pp. 1017-1056 Downloads
Kershen Huang and Alex Petkevich

2016, volume 43, issue 5-6

The Effect of Accounting Conservatism on Corporate Investment during the Global Financial Crisis pp. 513-542 Downloads
Karthik Balakrishnan, Ross Watts and Luo Zuo
S&P 500 Membership and Managers’ Supply of Conservative Financial Reports pp. 543-571 Downloads
Gregory W. Martin, Wayne B. Thomas and Matthew M. Wieland
The Volatility of Return Revisions and Financial Statement Literacy in Emerging Markets: The Case of Cross-listed Chinese Firms pp. 572-596 Downloads
Jeffrey L. Callen, Karen Lai and Steven X. Wei
Market Reaction to Seasoned Offerings in China pp. 597-653 Downloads
Jia Liu, Saeed Akbar, Syed Zulfiqar Ali Shah, Dayong Zhang and Dong Pang
Does the Riskiness of R&D Outweigh Its Benefits? The Perspective of US Private Lenders pp. 654-692 Downloads
Mustafa Ciftci and Masako Darrough
The Role of Collateral in the Credit Acquisition Process: Evidence from SME Lending pp. 693-728 Downloads
Fábio Duarte, Ana Paula Gama and José Paulo Esperança
The Choice of Debt Source by UK Firms pp. 729-764 Downloads
Andrew Marshall, Laura Mccann and Patrick Mccolgan
The Effect of Regulations on Pension Risk Shifting: Evidence from the US and Europe pp. 765-799 Downloads
Yanling Guan and Daphne Lui

2016, volume 43, issue 3-4

Corporate Governance, Companies’ Disclosure Practices and Market Transparency: A Cross Country Study pp. 263-297 Downloads
Wendy Beekes, Philip Brown, Wenwen Zhan and Qiyu Zhang
Multidimensional Competition and Corporate Disclosure pp. 298-328 Downloads
Flora Muiño and Manuel Núñez-Nickel
Non-compliance in Executive Compensation Disclosure: the Brazilian Experience pp. 329-369 Downloads
Cristiano Costa, Fernando Caio Galdi, Fabio Motoki and Juan Manuel Sanchez
Do Women and Ethnic Minority Directors Influence Firm Value? Evidence from Post-Apartheid South Africa pp. 370-413 Downloads
Ernest Gyapong, Reza M. Monem and Fang Hu
The Impact of Dividend Covenants on Investment and Operating Performance pp. 414-447 Downloads
Boochun Jung, Woo-Jong Lee and Yanhua Sunny Yang
Stock Recommendations for Politically Connected Firms pp. 448-486 Downloads
Elio Alfonso
What Drives Target Price Forecasts and Their Investment Value? pp. 487-510 Downloads
Zhi Da, Keejae P. Hong and Sangwoo Lee

2016, volume 43, issue 1-2

Corporate Social Performance, Competitive Advantage, Earnings Persistence and Firm Value pp. 3-30 Downloads
Alan Gregory, Julie Whittaker and Xiaojuan Yan
The Market Response to Beating After-tax Earnings Targets Revisited using Analysts’ Pre-tax Earnings Forecasts and Concurrent Tax Note Disclosures pp. 31-65 Downloads
Kathleen Herbohn, Irene Tutticci and Zhi Tan
Abnormal Returns from Takeover Prediction Modelling: Challenges and Suggested Investment Strategies pp. 66-97 Downloads
Jo Danbolt, Antonios Siganos and Abongeh Tunyi
Analyst Report Readability and Stock Returns pp. 98-130 Downloads
Chia-Chun Hsieh, Kai Wai Hui and Yao Zhang
Stock-Based Compensation in a Concentrated Ownership Setting: An Empirical Investigation pp. 131-157 Downloads
Jia-Wen Liang and Chen Lung Chin
The Effects of Corporate and Country Sustainability Characteristics on The Cost of Debt: An International Investigation pp. 158-190 Downloads
Andreas Hoepner, Ioannis Oikonomou, Bert Scholtens and Michael Schröder
Industry Expertise, Information Leakage and the Choice of M&A Advisors pp. 191-225 Downloads
Xin Chang, Chander Shekhar, Lewis Tam and Jiaquan Yao
Bank Liquidity Creation and Risk-Taking: Does Managerial Ability Matter? pp. 226-259 Downloads
Panayiotis C. Andreou, Dennis Philip and Peter Robejsek

2015, volume 42, issue 9-10

Analysts’ and Investors’ Reactions to Consistent Earnings Signals pp. 1041-1074 Downloads
Marcus L. Caylor, Theodore E. Christensen, Peter M. Johnson and Thomas J. Lopez
Core Earnings Uncertainty, Dividend Change Announcements and the Reduction of Covariance Component Risks pp. 1075-1120 Downloads
Stephen J. Dempsey, David M. Harrison and Hainan Sheng
Information Asymmetry and Dual Distribution in Franchise Networks pp. 1121-1153 Downloads
Mark Wilson and Greg Shailer
Pensions as a Form of Executive Compensation pp. 1154-1187 Downloads
Lisa Goh and Yong Li
Trade Credit Risk Management: The Role of Executive Risk-Taking Incentives pp. 1188-1215 Downloads
Anna Elsilä
Governance Structure and Firm Performance in Private Family Firms pp. 1216-1250 Downloads
Limei Che and John Christian Langli
Costly Self-Insurance of Rights Offerings pp. 1251-1281 Downloads
Truong X. Duong, Rajdeep Singh and Eng-Joo Tan
Intended Use of Proceeds, Underwriter Quality and the Long-run Performance of SEOs in the UK pp. 1282-1309 Downloads
André Silva and Pawel Bilinski
Do Banks Price Litigation Risk in Debt Contracting? Evidence from Class Action Lawsuits pp. 1310-1340 Downloads
Qingbo Yuan and Yunyan Zhang
Information Asymmetry and Corporate Cash Holdings pp. 1341-1377 Downloads
Kee H. Chung, Jang-Chul Kim, Young Sang Kim and Hao Zhang

2015, volume 42, issue 7-8

Conditional Persistence of Earnings Components and Accounting Anomalies pp. 801-825 Downloads
Eli Amir, Itay Kama and Shai Levi
The Timeliness of Restatement Disclosures and Financial Reporting Credibility pp. 826-859 Downloads
Mark Hirschey, Kevin R. Smith and Wendy M. Wilson
The Relationship between Voluntary Disclosure, External Financing and Financial Status pp. 860-884 Downloads
Håkan Jankensgård
Institutional Monitoring: Evidence from the F-Score pp. 885-914 Downloads
Chune Young Chung, Chang Liu, Kainan Wang and Blerina Zykaj
CEO Risk-Taking Incentives and the Cost of Equity Capital pp. 915-946 Downloads
Yangyang Chen, Cameron Truong and Madhu Veeraraghavan
Information Asymmetry about Investment Risk and Financing Choice pp. 947-964 Downloads
Mufaddal Baxamusa, Sunil Mohanty and Ramesh Rao
Does Family Control Shape Corporate Capital Structure? An Empirical Analysis of Eurozone Firms pp. 965-1006 Downloads
Julio Pindado, Ignacio Requejo and Chabela la Torre
Labor Unions and Forms of Corporate Liquidity pp. 1007-1039 Downloads
Zhenxu Tong

2015, volume 42, issue 5-6

Accounting Conservatism and the Cost of Capital: An International Analysis pp. 555-582 Downloads
Xi Li
Effect of Impairment-Testing Disclosures on the Cost of Equity Capital pp. 583-618 Downloads
Luc Paugam and Olivier Ramond
CEO's Operating Ability and the Association between Accruals and Future Cash Flows pp. 619-634 Downloads
Wooseok Choi, Sam Han, Sung Hwan Jung and Tony Kang
Analysts' Cash Flow Forecasts, Audit Effort, and Audit Opinions on Internal Control pp. 635-664 Downloads
Mike Qinghao Mao and Yangxin Yu
Government Ownership and Dividend Policy: Evidence from Newly Privatised Firms pp. 665-704 Downloads
Hamdi Ben-Nasr
Corporate Stock and Bond Return Correlations and Dynamic Adjustments of Capital Structure pp. 705-746 Downloads
Belen Nieto and Rosa Rodriguez
Affiliates’ Bank Debt Policy: Does Parent Firm Nationality Matter? pp. 747-776 Downloads
Rosy Locorotondo, Nico Dewaelheyns and Cynthia Hulle
Do Sovereign Re-Ratings Destabilize Equity Markets during Financial Crises? New Evidence from Higher Return Moments pp. 777-799 Downloads
Robert Brooks, Robert Faff, Sirimon Treepongkaruna and Eliza Wu

2015, volume 42, issue 3-4

The Impact of IFRS 8 on Geographical Segment Information pp. 273-309 Downloads
Edith Leung and Arnt Verriest
The Impact of the Management Approach on Segment Reporting pp. 310-366 Downloads
Martin Bugeja, Robert Czernkowski and Daryl Moran
Segment Disclosure and Cost of Capital pp. 367-411 Downloads
Belen Blanco, Juan M. Garcia Lara and Josep Tribó
Star CEOs or Political Connections? Evidence from China's Publicly Traded Firms pp. 412-443 Downloads
Martin Conyon, Lerong He and Xin Zhou
Corporate Lobbying and Firm Performance pp. 444-481 Downloads
Hui Chen, David Parsley and Ya-Wen Yang
The Effect of Mandatory IFRS Adoption on Conditional Conservatism in Europe pp. 482-514 Downloads
Paul Andre, Andrei Filip and Luc Paugam
Using Real Activities to Avoid Goodwill Impairment Losses: Evidence and Effect on Future Performance pp. 515-554 Downloads
Andrei Filip, Thomas Jeanjean and Luc Paugam

2015, volume 42, issue 1-2

A Comparison of Between-Country Measures of Legal Setting and Enforcement of Accounting Standards pp. 1-50 Downloads
John Preiato, Philip Brown and Ann Tarca
Aggregation Bias in Estimates of Conditional Conservatism: Theory and Evidence pp. 51-78 Downloads
Manuel Cano-Rodriguez and Manuel Núñez-Nickel
Information and the Cost of Capital in a Mean-Variance Efficient Market pp. 79-100 Downloads
D.J. Johnstone
Does Accrual Management Impair the Performance of Earnings-Based Valuation Models? pp. 101-137 Downloads
Lucie Courteau, Jennifer L. Kao and Yao Tian
What Explains the Valuation Difference between Intangible-intensive Profit and Loss Firms? pp. 138-166 Downloads
Mustafa Ciftci and Masako Darrough
Debt Maturity Structure and Accounting Conservatism pp. 167-203 Downloads
Inder K. Khurana and Changjiang Wang
CEO Compensation Risk and Timely Loss Recognition pp. 204-236 Downloads
Paul Brockman, Tao Ma and Jianfang Ye
M&A Decisions and US Firms’ Voluntary Adoption of Clawback Provisions in Executive Compensation Contracts pp. 237-271 Downloads
Anna Bergman Brown, Paquita Y. Davis-Friday, Lale Guler and Carol Marquardt
Page updated 2020-07-04