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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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2014, volume 41, issue 9-10

When Good News Is Not So Good: Economy-wide Uncertainty and Stock Returns pp. 1101-1123 Downloads
Hae mi Choi
Individuals’ Trading Prior to Earnings Announcements pp. 1124-1156 Downloads
Shih-Chuan Tsai
Accounting Ratios and the Cross-section of Expected Stock Returns pp. 1157-1192 Downloads
Adriana S. Cordis
Supplier Financing and Earnings Quality pp. 1193-1211 Downloads
Pedro J. García-Teruel, Pedro Martínez-Solano and Juan P. Sánchez-Ballesta
Stable Shareholdings, the Decision Horizon Problem and Earnings Smoothing pp. 1212-1242 Downloads
Akinobu Shuto and Takuya Iwasaki
CEO Overconfidence and Earnings Management During Shifting Regulatory Regimes pp. 1243-1268 Downloads
Tien-Shih Hsieh, Jean C. Bedard and Karla M. Johnstone
CEO Risk-taking Incentives and Bank Loan Syndicate Structure pp. 1269-1308 Downloads
Liqiang Chen
The Informativeness of Dividends and Associated Tax Credits pp. 1309-1336 Downloads
Jeffrey J. Coulton, Caitlin M. S. Ruddock and Stephen L. Taylor
Taxes, International Clienteles and the Value of ADR Dividends pp. 1337-1360 Downloads
Aelee Jun and Graham H. Partington
Does Limited Attention Constrain Investors’ Acquisition of Firm-specific Information? pp. 1361-1392 Downloads
Yi Dong and Chenkai Ni

2014, volume 41, issue 7-8

News or Noise? Using Twitter to Identify and Understand Company-specific News Flow pp. 791-830 Downloads
Timm O. Sprenger, Philipp G. Sandner, Andranik Tumasjan and Isabell M. Welpe
Relationship Networks and Earnings Informativeness: Evidence from Corruption Cases pp. 831-866 Downloads
Joseph P.H. Fan, Feng Guan, Zengquan Li and Yong George Yang
Management Guidance Pre- and Post-Restatement pp. 867-892 Downloads
Elizabeth A. Gordon, Elaine Henry, Xudong Li and Lili Sun
Can Management Turnover Restore the Financial Statement Credibility of Restating Firms? Further Evidence pp. 893-925 Downloads
Mai Dao, Hua-Wei Huang, Ken Y. Chen and Ting-Chiao Huang
Misvaluation and Insider Trading Incentives for Accrual-based and Real Earnings Management pp. 926-949 Downloads
Julia Sawicki and Keshab Shrestha
Do Managers Use Meeting Analyst Forecasts to Signal Private Information? Evidence from Patent Citations pp. 950-973 Downloads
Katherine Gunny and Tracey Chunqi Zhang
Social Concentration on Boards, Corporate Information Environment and Cost of Capital pp. 974-1001 Downloads
Arun Upadhyay
A Model of Equity Based Compensation with Tax pp. 1002-1041 Downloads
Martin Widdicks and Jinsha Zhao
What Drives Executive Stock Option Backdating? pp. 1042-1070 Downloads
Chris Veld and Betty H.T. Wu
The Impact of Ambiguity on Managerial Investment and Cash Holdings pp. 1071-1099 Downloads
Monica Neamtiu, Nemit Shroff, Hal D. White and Christopher D. Williams

2014, volume 41, issue 5-6

Visible Reserves in Banks – Determinants of Initial Creation, Usage and Contribution to Bank Stability pp. 507-544 Downloads
Sven Bornemann, Susanne Homölle, Carsten Hubensack, Thomas Kick and Andreas Pfingsten
Earnings Quality Measures and Excess Returns pp. 545-571 Downloads
Pietro Perotti and Alfred Wagenhofer
Product Market Competition, Information and Earnings Management pp. 572-599 Downloads
Garen Markarian and Juan Santalo
Earnings Management Constraints and Classification Shifting pp. 600-626 Downloads
John L. Abernathy, Brooke Beyer and Eric T. Rapley
The Market's Valuation of Fraudulently Reported Earnings pp. 627-651 Downloads
Kai Wai Hui, Clive Lennox and Guochang Zhang
Stock Option Schedules and Managerial Opportunism pp. 652-684 Downloads
Linxiao Liu, Harrison Liu and Jennifer Yin
Long-Run Stock Performance and Its Determinants for Asset Buyers pp. 685-716 Downloads
Sheng-Syan Chen, Yong-Chin Liu and I-Ju Chen
Lockup Agreements and Survival of UK IPOs pp. 717-742 Downloads
Wasim Ahmad and Ranko Jelic
Are the Discounts in Seasoned Equity Offers Due to Inelastic Demand? pp. 743-772 Downloads
Seth Armitage, Dionysia Dionysiou and Angelica Gonzalez
Rights Offerings and Expropriation by Controlling Shareholders pp. 773-790 Downloads
Wai-Ming Fong and Kevin C.K. Lam

2014, volume 41, issue 3-4

Relevance of Differences between Net Income based on IFRS and Domestic Standards for European Firms pp. 297-327 Downloads
Mary E. Barth, Wayne R. Landsman, Danqing Young and Zili Zhuang
Managerial Ownership and Financial Analysts’ Information Environment pp. 328-362 Downloads
Sam Han, Justin Yiqiang Jin, Tony Kang and Gerald Lobo
Fair Value-related Information in Analysts’ Decision Processes: Evidence from the Financial Crisis pp. 363-400 Downloads
Jannis Bischof, Holger Daske and Christoph Sextroh
Do Analysts Disclose Cash Flow Forecasts with Earnings Estimates when Earnings Quality is Low? pp. 401-434 Downloads
Pawel Bilinski
Asset Liquidity and Stock Liquidity: International Evidence pp. 435-468 Downloads
Charlie Charoenwong, Beng Chong and Yung Chiang Yang
Naked M&A Transactions: How the Lack of Local Expertise in Cross-Border Deals Can Negatively Affect Acquirer Performance – and How Informed Institutional Investors can Mitigate This Effect pp. 469-506 Downloads
Anna Faelten, Miles Gietzmann and Valeriya Vitkova

2014, volume 41, issue 1-2

Measuring Country Differences in Enforcement of Accounting Standards: An Audit and Enforcement Proxy pp. 1-52 Downloads
Philip Brown, John Preiato and Ann Tarca
Earnings Volatility and Earnings Prediction: Analysis and UK Evidence pp. 53-72 Downloads
Colin Clubb and Guoli Wu
The Impact of Earnings Guidance Cessation on Information Asymmetry pp. 73-99 Downloads
Bill Hu, Joon Ho Hwang and Christine Jiang
Forecasts in IPO Prospectuses: The Effect of Corporate Governance on Earnings Management pp. 100-127 Downloads
Denis Cormier, Pascale Lapointe-Antunes and Bruce J. McConomy
Moral Hazard, Dividends, and Risk in Banks pp. 128-155 Downloads
Enrico Onali
Insider Trading and Firm Performance Following Open Market Share Repurchase Announcements pp. 156-184 Downloads
Hsuan-Chi Chen, Sheng-Syan Chen, Chia-Wei Huang and John D. Schatzberg
Board Effectiveness and Short Termism pp. 185-209 Downloads
Angelica Gonzalez and Paul Andre
Effective Post-Signing Market Check or Window Dressing? The Role of Go-Shop Provisions in M&A Transactions pp. 210-241 Downloads
Jin Q Jeon and Cheolwoo Lee
Market Implied Ratings and Financing Constraints: Evidence from US Firms pp. 242-269 Downloads
Serafeim Tsoukas and Marina-Eliza Spaliara
Market Behavior of Institutional Investors around Bankruptcy Announcements pp. 270-295 Downloads
Alex Frino, Stewart Jones, Andrew Lepone and Jin Boon Wong

2013, volume 40, issue 9-10

Are Information Attributes Priced? pp. 1045-1067 Downloads
Christine A. Botosan and Marlene A. Plumlee
Exploring the Causes of Accounting Restatements by Family Firms pp. 1068-1094 Downloads
Shu-Hui Sue, Chen-Lung Chin and Ann Ling-Ching Chan
Firm Accrual Quality Following Restatements: A Signaling View pp. 1095-1125 Downloads
Christine I. Wiedman and Kevin B. Hendricks
Information Uncertainty, Earnings Management, and Long-run Stock Performance Following Initial Public Offerings pp. 1126-1154 Downloads
Sheng-Syan Chen, Wen-Chun Lin, Shao-Chi Chang and Chih-Yen Lin
Are Individual Investors Influenced by the Optimism and Credibility of Stock Spam Recommendations? pp. 1155-1183 Downloads
Karen K. Nelson, Richard A. Price and Brian R. Rountree
Executive Compensation: A Model of Disclosure Choice pp. 1184-1220 Downloads
Pascal Frantz, Norvald Instefjord and Martin Walker
Is Busy Really Busy? Board Governance Revisited pp. 1221-1246 Downloads
Christian Andres, Inga Bongard and Mirco Lehmann
The Cascade Effect on Lending Conditions: Evidence from the Syndicated Loan Market pp. 1247-1275 Downloads
Wei-Shao Wu, Hsing-Hua Chang, Sandy Suardi and Yuanchen Chang
Underwriting Fees and Shareholder Rights pp. 1276-1303 Downloads
Ji-Chai Lin and Bahar Ulupinar
Communication, Excess Comovement and Factor Structures pp. 1304-1325 Downloads
Baozhong Yang

2013, volume 40, issue 7-8

Has the IASB Been Successful in Making Accounting Earnings More Useful for Prediction and Valuation? UK Evidence pp. 741-768 Downloads
Young-Soo Choi, Ken Peasnell and Joao Toniato
Earnings Announcements, Differences of Opinion and Management Guidance pp. 769-795 Downloads
Sami Keskek, Lynn Rees and Wayne B. Thomas
Institutional Investors’ Reaction to SEC Concerns about IFRS and US GAAP Reporting pp. 796-841 Downloads
Miles B. Gietzmann and Helena Isidro
Debt Financing and Earnings Management: An Internal Capital Market Perspective pp. 842-868 Downloads
Hong-Da Wang and Chan-Jane Lin
Does Investor Sentiment Affect Earnings Management? pp. 869-900 Downloads
Ana Simpson
Market Response to Investor Sentiment pp. 901-917 Downloads
Jördis Hengelbrock, Erik Theissen and Christian Westheide
Corporate Governance and the Cost of Borrowing pp. 918-948 Downloads
Pascal Frantz and Norvald Instefjord
Private Equity, Buy-outs and Insolvency Risk pp. 949-990 Downloads
Nick Wilson and Mike Wright
Book-to-Market Equity, Asset Correlations and the Basel Capital Requirement pp. 991-1008 Downloads
Shih-Cheng Lee, Chien-Ting Lin and Min-Teh Yu
On Monetary Policy and Stock Market Anomalies pp. 1009-1042 Downloads
Alexandros Kontonikas and Alexandros Kostakis

2013, volume 40, issue 5-6

Trust, Owner Rights, Employee Rights and Firm Performance pp. 589-619 Downloads
Marc Goergen, Salim Chahine, Chris Brewster and Geoffrey Wood
The Information Content of Dividend Surprises: Evidence from Germany pp. 620-645 Downloads
Christian Andres, Andre′ Betzer, Inga Bongard, Christian Haesner and Erik Theissen
Dividend Irrelevance and Accounting Models of Value pp. 646-672 Downloads
William Rees and Aljosa Valentincic
Dividend Policy Irrelevancy and the Construct of Earnings pp. 673-694 Downloads
Zhan Gao, James Ohlson and Adam J. Ostaszewski
Institutional Investor Participation and Stock Market Anomalies pp. 695-718 Downloads
Tao Shu
Analyst Pessimism and Forecast Timing pp. 719-739 Downloads
Orie E. Barron, Donal Byard and Lihong Liang

2013, volume 40, issue 3-4

Asset Write-offs in Private Firms – The Case of German SMEs pp. 285-317 Downloads
Andrea Szczesny and Aljosa Valentincic
Financial Reporting Quality, Structural Problems and the Informativeness of Mandated Disclosures on Internal Controls pp. 318-349 Downloads
Aloke (Al) Ghosh and Yong Gyu Lee
The Emergence of Second-Tier Auditors in the US: Evidence from Investor Perceptions of Financial Reporting Credibility pp. 350-372 Downloads
Cory A. Cassell, Gary Giroux, Linda A. Myers and Thomas C. Omer
Meeting or Missing Earnings Benchmarks: The Role of CEO Integrity pp. 373-398 Downloads
Yuping Jia
An Analysis of Accounting Frauds and the Timing of Analyst Coverage Decisions and Recommendation Revisions: Evidence from the US pp. 399-437 Downloads
Susan M. Young and Emma Y. Peng
Analysts’ Momentum Recommendations pp. 438-469 Downloads
Volkan Muslu and Yanfeng Xue
The Effects of Relative Changes in CEO Equity Incentives on the Cost of Corporate Debt pp. 470-500 Downloads
Andrew K. Prevost, Erik Devos and Ramesh Rao
The Unintended Consequences of High Expectations and Pressure on New CEOs pp. 501-526 Downloads
Kevin Krieger and James S. Ang
Payout Policy Tax Clienteles, Ex-dividend Day Stock Prices and Trading Behavior in Germany: The Case of the 2001 Tax Reform pp. 527-563 Downloads
Christian Haesner and Deborah Schanz
Government Intervention and Investment Comovement: Chinese Evidence pp. 564-587 Downloads
Donghua Chen, Saqib Khan, Xin Yu and Zhou Zhang

2013, volume 40, issue 1-2

Valuation Weights, Linear Dynamics and Accounting Conservatism: An Empirical Analysis pp. 1-25 Downloads
David Ashton and Pengguo Wang
Causes and Consequences of Disaggregating Earnings Guidance pp. 26-54 Downloads
Benjamin Lansford, Baruch Lev and Jennifer Wu Tucker
The Differential Value Relevance of S&P's Core Earnings Versus GAAP Earnings: The Role of Stock Option Expense pp. 55-81 Downloads
Matthew M. Wieland, Mark C. Dawkins and Michael T. Dugan
Managers: Their Effects on Accruals and Firm Policies pp. 82-114 Downloads
Douglas Dejong and Zhejia Ling
The Economic Impact of Capital Expenditures: Environmental Regulatory Delay as a Source of Competitive Advantage? pp. 115-141 Downloads
Carolyn Wirth, Jing Chi and Martin Young
Liquidity and Returns to Target Shareholders in the Market for Corporate Control: Evidence from the US Markets pp. 142-171 Downloads
Kaun Y. Lee and Kee H. Chung
Constructing and Testing Alternative Versions of the Fama–French and Carhart Models in the UK pp. 172-214 Downloads
Alan Gregory, Rajesh Tharyan and Angela Christidis
Seasoned Equity Offerings: Stock Market Liquidity and the Rights Offer Paradox pp. 215-238 Downloads
Edith Ginglinger, Laure Matsoukis and Fabrice Riva
Corporate Risk Management under Information Asymmetry pp. 239-271 Downloads
Jongmoo Jay Choi, Connie X. Mao and Arun D. Upadhyay
Bankruptcy Litigation and Relationship Banking pp. 272-284 Downloads
François Marini
Page updated 2020-07-13