Journal of Business Finance & Accounting

1988 - 2025

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 48, issue 9-10, 2021

Evidence of an increasing trend in earnings surprises over the past two decades: The role of positive manager‐initiated non‐GAAP adjustments pp. 1525-1559

Paul A. Griffin and David H. Lont

Does real earnings smoothing reduce investors’ perceived risk? pp. 1560-1595

Jeong‐Bon Kim, Jeff J. Wang and Eliza Xia Zhang

The attention of long‐term institutional investors and timely loss recognition pp. 1596-1629

Rui Wang

Governments as customers: Exploring the effects of government customers on supplier firms’ information quality pp. 1630-1667

Chen Chen, Ting‐Chiao Huang, Mukesh Garg and Mehdi Khedmati

Freedom of the press and corporate misconduct pp. 1668-1710

Trang Nguyen

Political ideology in M&A pp. 1711-1746

Saad Alnahedh and Bader Alhashel

Learning in serial mergers: Evidence from a global sample pp. 1747-1796

Vivek K. Pandey, Ninon K. Sutton and Tanja Steigner

Industry tournament incentives and corporate innovation pp. 1797-1845

Tu Nguyen and Jing Zhao

Born to innovate? The birth‐order effect of CEOs on corporate innovation pp. 1846-1888

Qing Wan, Xiaoke Cheng, Kam C. Chan and Shenghao Gao

De‐risking through equity holdings: Bank and insurer behavior under capital requirements pp. 1889-1917

Liu Yang, Qing Zhou and Min Zhu

Real regulatory capital management and bank payouts: Evidence from available‐for‐sale securities pp. 1918-1939

Michele Fabrizi, Elisabetta Ipino, Michel Magnan and Antonio Parbonetti

Internal control material weakness and CEO recruitment pp. 1940-1987

Inder K. Khurana and Hoyoun Kyung

Age, gender, and risk‐taking: Evidence from the S&P 1500 executives and market‐based measures of firm risk pp. 1988-2014

Jarkko Peltomäki, Jukka Sihvonen, Steve Swidler and Sami Vähämaa

Distracted institutions, information asymmetry and stock price stability pp. 2015-2048

Ryan Flugum, Svetlana Orlova, Andrew Prevost and Li Sun

Measuring systematic risk from managerial organization capital pp. 2049-2072

Alev Yildirim and Linda Allen

Volume 48, issue 7-8, 2021

Benefit or burden? A comparison of CFO and CEO outside directorships pp. 1175-1214

Sarfraz Khan and Elaine Mauldin

Managerial discretion and shareholder capital at risk pp. 1215-1245

Josef Falkinger and Michel A. Habib

Universal demand laws and the monitoring demand for accounting conservatism pp. 1246-1289

Feng Chen, Qingyuan Li and Li Xu

Irrevocable commitments and tender offer outcomes pp. 1290-1331

Tomi Fyrqvist, Elias Rantapuska and Sami Torstila

Managers’ pay duration and voluntary disclosures pp. 1332-1367

Qiang Cheng, Young Jun Cho and Jae B. Kim

Informed equity ownership and bank loan contracting pp. 1368-1403

Kiyoung Chang, Ying Li and Ha‐Chin Yi

Financial reporting incentives, earnings management, and tax avoidance in SMEs pp. 1404-1433

Juan Pedro Sánchez‐Ballesta and José Yagüe

Credit rating, post‐earnings‐announcement drift, and arbitrage from transient institutions pp. 1434-1467

Guanming He

Independent director attention and the cost of equity capital pp. 1468-1493

Henry He Huang, Chong Wang, Hong Xie and Jian Zhou

Corporate social responsibility and operating cash flows management: An examination of credit market incentives pp. 1494-1522

Hyung Il Oh, Hyunpyo Kim, Jeong‐Bon Kim and Yong Gyu Lee

Volume 48, issue 5-6, 2021

Undervaluation and non‐financial information: Evidence from voluntary disclosure of CSR news pp. 785-814

Mohammed Benlemlih, Jingwen Ge and Sujiao Zhao

Tax rule changes and the timing of asset write‐offs in loss firms pp. 815-840

Saskia Kohlhase and Jochen Pierk

Does the use of non‐GAAP earnings in compensation contracts lead to excessive CEO compensation? Efficient contracting versus managerial power pp. 841-868

Hangsoo Kyung, Jeff Ng and Yong George Yang

Managerial discretion in revenue recognition amidst financial restatements and implications for GAAP compliance pp. 869-894

Brian M. Burnett, Gregory W. Martin and David A. Reppenhagen

CEO compensation in early‐stage firms: Rewards for prospectivity and survival pp. 895-928

Thi Bui, Andrew Ferguson and Peter Lam

Does fiduciary duty to creditors reduce debt covenant violation avoidance behavior? pp. 929-953

Shai Levi, Benjamin Segal and Dan Segal

Does financial reporting quality vary across firm life cycle? pp. 954-987

Gopal V. Krishnan, Emma‐Riikka Myllymäki and Neerav Nagar

Islamic labeled firms: Revisiting Dow Jones measure of compliance pp. 988-1021

Ahmed Elnahas, Ghada Ismail, Rwan El‐Khatib and M. Kabir Hassan

The influence of the deregulation of short‐selling on related‐party transactions: Evidence from China pp. 1022-1056

Haiyan Jiang, Gary Tian and Donghua Zhou

Independent director tenure and dividends pp. 1057-1091

Hui Liang James and Hongxia Wang

State ownership and the risk‐reducing effect of corporate derivative use: Evidence from China pp. 1092-1133

Huimin Guo, Zheyao Pan and Gary Gang Tian

The information content of target price forecasts: Evidence from mergers and acquisitions pp. 1134-1171

Tuan Ho, Ruby Brownen‐Trinh and Fangming Xu

Volume 48, issue 3-4, 2021

ESG did not immunize stocks during the COVID‐19 crisis, but investments in intangible assets did pp. 433-462

Elizabeth Demers, Jurian Hendrikse, Philip Joos and Baruch Lev

Nonstationarity in the relationship between corporate governance and accounting conservatism pp. 463-497

Robert Kieschnick and Wenyun Shi

Bank accounting conservatism and bank loan quality pp. 498-532

Joohyung Ha

The monitoring role of the media: Evidence from earnings management pp. 533-563

Yangyang Chen, C. S. Agnes Cheng, Shuo Li and Jingran Zhao

Rounding up performance measures in German firms: Earnings cosmetics or earnings management on a larger scale? pp. 564-586

Sebastian Lebert, Ulf Mohrmann and Ulrike Stefani

Industry tournament incentives and audit fees pp. 587-612

Yiqing Tan

Does a leopard change its spots? Auditors and lawyers as valuation experts for minority shareholders in the judicial appraisal of private firms pp. 613-636

Jani Saastamoinen and Hanna Savolainen

Financial constraints and future tax outcome volatility pp. 637-665

Herita T. Akamah, Thomas C. Omer and Sydney Qing Shu

Minimum tick size and analyst coverage: Evidence from the Tick Size Pilot Program pp. 666-691

Zhenhua Chen, Adrienna Huffman, Gans Narayanamoorthy and Ruizhong Zhang

The devil is in the detail? Investors’ mispricing of proxy voting outcomes on M&A deals pp. 692-717

Lingwei Li and Huai Zhang

Do firms hedge in order to avoid financial distress costs? New empirical evidence using bank data pp. 718-741

Lutz Hahnenstein, Gerrit Köchling and Peter N. Posch

Strategic deviance and cash holdings pp. 742-782

Xueyan Dong, Kam C. Chan, Yujia Cui and Jenny Xinjiao Guan

Volume 48, issue 1-2, 2021

Accounting information, disclosure, and expected utility: Do investors really abhor uncertainty? pp. 3-35

D. J. Johnstone

Managerial discretion to delay the recognition of goodwill impairment: The role of enforcement pp. 36-69

Andrei Filip, Gerald J. Lobo and Luc Paugam

Cross‐firm return predictability and accounting quality pp. 70-101

Wen Chen, Mozaffar Khan, Leonid Kogan and George Serafeim

Disclosure tone management and labor unions pp. 102-147

Özgür Arslan‐Ayaydin, James Thewissen and Wouter Torsin

Compliance with pension‐related mandatory disclosures and debt financing pp. 148-184

Khadija S. Almaghrabi, Kwaku Opong and Ioannis Tsalavoutas

Audit committee quality indices, reporting quality and firm value pp. 185-229

Wael Almaqoushi and Ronan Powell

Asymmetric information consolidation and price discovery: Inferring bad news from insider sales pp. 230-268

Irene Karamanou, Grace Pownall and Rachna Prakash

Earning investor trust: The role of past earnings management pp. 269-307

Florian Eugster and Alexander Wagner

Mind the gap: CEO–employee pay ratios and shareholder say‐on‐pay votes pp. 308-337

Steven S. Crawford, Karen K. Nelson and Brian R. Rountree

Do foreign institutional investors drive corporate social responsibility? Evidence from listed firms in China pp. 338-373

Zhe Li, Ping Wang and Tianlong Wu

Top management incentives and financial flexibility: The case of make‐whole call provisions pp. 374-404

Melvin Jameson, Tao‐Hsien Dolly King and Andrew Prevost

The determinants of high‐interest entrusted loans in China pp. 405-430

Yan Yu, Yi‐Tsung Lee and Robert C.W. Fok