EconPapers    
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.


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