Journal of Business Finance & Accounting

1988 - 2025

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

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Volume 47, issue 9-10, 2020

CEOs’ experience of the Great Chinese Famine and accounting conservatism pp. 1089-1112

Jun Hu, Wenbin Long, Gary Gang Tian and Daifei (Troy) Yao

Does reporting position affect the pricing of the volatility of comprehensive income? pp. 1113-1150

Yiting Cao and Qi (Flora) Dong

Analyst underreaction and the post‐forecast revision drift pp. 1151-1181

Po‐Chang Chen, Ganapathi S. Narayanamoorthy, Theodore Sougiannis and Hui Zhou

Good for managers, bad for society? Causal evidence on the association between risk‐taking incentives and corporate social responsibility pp. 1182-1214

Michael Mayberry

Specific investment, supplier vulnerability and profit risks pp. 1215-1237

Zhiqi Chen and Xiaoqiao Wang

CEO turnover and bankrupt firms’ emergence pp. 1238-1267

Beiqi Lin, Chelsea Liu, Kelvin Jui Keng Tan and Qing Zhou

Does tunneling explain the sensitivity of executive compensation to other member firms’ performance? pp. 1268-1289

Hyungseok Kim and Woochan Kim

Is an M&A self‐dealing? Evidence on international and domestic acquisitions and CEO compensation pp. 1290-1315

Jongmoo Jay Choi, Omer F. Genc and Ming Ju

Inside debt and firm risk‐taking: Evidence from the UK pension reform pp. 1316-1364

Hao Li and Jinsha Zhao

Target price forecasts: The roles of the 52‐week high price and recent investor sentiment pp. 1365-1399

Peter Clarkson, Alexander Nekrasov, Andreas Simon and Irene Tutticci

Volume 47, issue 7-8, 2020

Have SFAS 166 and SFAS 167 improved the financial reporting for securitizations? pp. 821-857

Minkwan Ahn, Samuel B. Bonsall, Zahn Bozanic, Yiwei Dou, Gordon Richardson and Dushyantkumar Vyas

Taxable income, future profitability, and stock returns pp. 858-881

Bradley Blaylock, Bradley P. Lawson and Michael A. Mayberry

A re‐examination of accruals quality following restatements pp. 882-909

Marie Herly, Jan Bartholdy and Frank Thinggaard

Does religiosity enhance the quality of management earnings forecasts? pp. 910-948

Lamia Chourou, Luo He and Ligang Zhong

Underlying risk preferences and analyst risk‐taking behavior pp. 949-981

Sean Cleary, Jonathan Jona, Gladys Lee and Joshua Shemesh

Independent director reputation incentives, accruals quality and audit fees pp. 982-1011

David B. Bryan and Terry W. Mason

Does executive compensation reflect corporate productivity? pp. 1012-1033

Yoon K. Choi

Security regulations, access to capital markets, and firm performance: Evidence from China pp. 1034-1058

Kun Wang, Zhe Wei, Xing Xiao and Kunpeng Sun

Government contracts and US bond yield spreads: A study on costs and benefits of materialized political connections pp. 1059-1085

Thanh Ngo and Jurica Susnjara

Volume 47, issue 5-6, 2020

It's OK to pay well, if you write well: The effects of remuneration disclosure readability pp. 547-586

Danial Hemmings, Lynn Hodgkinson and Gwion Williams

Determinants of initial goodwill overstatement in affiliated and non‐affiliated mergers pp. 587-614

Sunghee Ahn, Youngsoon S. Cheon and Moonchul Kim

The effect of option transaction costs on informed trading in the options market around earnings announcements pp. 615-644

Suresh Govindaraj, Yubin Li and Chen Zhao

Profit shifting and tax‐rate uncertainty pp. 645-676

Manthos Delis, Iftekhar Hasan and Panagiotis I. Karavitis

How does the executive pay gap influence audit fees? The roles of R&D investment and institutional ownership pp. 677-707

Wenxia Ge and Jeong‐Bon Kim

Do shareholder protection and creditor rights have distinct effects on the association between debt maturity and ownership structure? pp. 708-729

Henrique Castro Martins, Eduardo Schiehll and Paulo Renato Soares Terra

Shareholder coordination and corporate innovation pp. 730-759

Ani Manakyan Mathers, Bin Wang and Xiaohong (Sara) Wang

Disappearing investment‐cash flow sensitivities: Earnings have not become a worse proxy for cash flow pp. 760-785

Niclas Andrén and Håkan Jankensgård

Foreign currency borrowing surrounding the global financial crisis: Evidence from Korea pp. 786-817

Sung C. Bae, Hyeon Sook Kim and Taek Ho Kwon

Volume 47, issue 3-4, 2020

Fair value accounting: Current practice and perspectives for future research pp. 303-332

Ryan McDonough, Argyro Panaretou and Catherine Shakespeare

Accounting conservatism and the profitability of corporate insiders pp. 333-364

Akram Khalilov and Beatriz Garcia Osma

Selective disclosure and the role of Form 8‐K in the post‐Reg FD era pp. 365-396

Cristi Gleason, Zhejia Ling and Rong Zhao

The effect of trade secrets protection on disclosure of forward‐looking financial information pp. 397-437

Yan Li and Yutao Li

Do anti‐bribery laws reduce the cost of equity? Evidence from the UK Bribery Act 2010 pp. 438-455

Suhee Kim, William Rees and Vathunyoo Sila

The effect of audit market structure on audit quality and audit pricing in the private‐client market pp. 456-488

Jeroen van Raak, Erik Peek, Roger Meuwissen and Caren Schelleman

Internal information quality and patent‐related innovation pp. 489-518

Kelly Huang, Brent Lao and Gregory McPhee

Measuring executive personality using machine‐learning algorithms: A new approach and audit fee‐based validation tests pp. 519-544

Karel Hrazdil, Jiri Novak, Rafael Rogo, Christine Wiedman and Ray Zhang

Volume 47, issue 1-2, 2020

Asymmetric impact of earnings news on investor uncertainty pp. 3-26

Zihang Peng, David Johnstone and Demetris Christodoulou

Goodwill valuations certified by independent experts: Bigger and cleaner impairments? pp. 27-51

Miles Gietzmann and Ye Wang

Gender‐diverse boards and audit fees: What difference does gender quota legislation make? pp. 52-99

Mehdi Nekhili, Ammar Gull, Tawhid Chtioui and Ikram Radhouane

Powerful CEOs, cash bonus contracts and firm performance pp. 100-131

Rebecca L. Bachmann, Anna Loyeung, Zoltan P. Matolcsy and Helen Spiropoulos

Value creation around merger waves: The role of managerial compensation pp. 132-162

David Hillier, Patrick McColgan and Athanasios Tsekeris

Cost of capital and valuation in the public and private sectors: Tax, risk and debt capacity pp. 163-187

Richard A. Brealey, Ian A. Cooper and Michel A. Habib

The effects of stricter regulation on the going public decision of small and knowledge‐intensive firms pp. 188-217

Peter-Jan Engelen, Michele Meoli, Andrea Signori and Silvio Vismara

Payout policy, financial flexibility, and agency costs of free cash flow pp. 218-252

Jacob Oded

Blockholder leverage and payout policy: Evidence from French holding companies pp. 253-292

Sereeparp Anantavrasilp, Abe de Jong, Douglas V. DeJong and Ulrich Hege

Volume 46, issue 9-10, 2019

Repetitive disclosures in the MD&A pp. 1063-1096

Heather Li

Internal control quality and relationship‐specific investments by suppliers and customers pp. 1097-1122

Shu‐Miao Lai

A new perspective on post‐earnings‐announcement‐drift: Using a relative drift measure pp. 1123-1143

Michael Clement, Joonho Lee and Kevin Ow Yong

Board directors with foreign experience and stock price crash risk: Evidence from China pp. 1144-1170

Feng Cao, Jian Sun and Rongli Yuan

Does stardom affect the informativeness of a CEO's insider trades? pp. 1171-1200

Sanjiv Sabherwal and Mohammad Riaz Uddin

Rank and file equity compensation and earnings management: Evidence from stock options pp. 1201-1236

D. Kip Holderness, Adrienna Huffman and Melissa Lewis‐Western

Paving the way for children: Family firm succession and corporate philanthropy in China pp. 1237-1262

Wen He and Xin Yu

Can tail risk explain size, book‐to‐market, momentum, and idiosyncratic volatility anomalies? pp. 1263-1298

Sofiane Aboura and Y. Eser Arisoy

Returns to scale and asset prices pp. 1299-1318

Hung‐Kun Chen, Konan Chan and Yanzhi Wang

Volume 46, issue 7-8, 2019

Interaction between securitization gains and abnormal loan loss provisions: Credit risk retention and fair value accounting pp. 813-842

Qiuhong Zhao

Managerial academic experience, external monitoring and financial reporting quality pp. 843-878

Zhiming Ma, Kirill E. Novoselov, Kaitang Zhou and Yi Zhou

Decomposing the accrual premium: The evidence from two markets pp. 879-912

Doina Chichernea, Anthony Holder and Alex Petkevich

Tournament incentives and firm credit risk: Evidence from credit default swap referenced firms pp. 913-943

Lijing Du, Jian Huang and Bharat A. Jain

CEO investment of deferred compensation plans and firm performance pp. 944-976

Domenico Rocco Cambrea, Stefano Colonnello, Giuliano Curatola and Giulia Fantini

Employee treatment and firm innovation pp. 977-1002

Connie X. Mao and Jamie Weathers

Does board gender diversity affect corporate cash holdings? pp. 1003-1029

Muhammad Atif, Benjamin Liu and Allen Huang

What factors determine dividend smoothing by US and EU banks? pp. 1030-1059

Nicos Koussis and Michalis Makrominas

Volume 46, issue 5-6, 2019

Does location matter for disclosure? Evidence from geographic segments pp. 541-568

Edith Leung and Arnt Verriest

Does late 10K filing impact companies’ financial reporting strategy? Evidence from discretionary accruals and real transaction management pp. 569-607

Santanu Mitra, Talal Al‐Hayale and Mahmud Hossain

Tainted portfolios: How impairment accounting rules restrict security sales pp. 608-635

Brett W. Cantrell and Christopher G. Yust

Development costs capitalization and debt financing pp. 636-685

Andreas Kreß, Brigitte Eierle and Ioannis Tsalavoutas

Debt contract strictness and auditor specialization pp. 686-711

Carolyn M. Callahan, Gary F. Peters and Joseph H. Zhang

Management earnings forecasts and bank loan contracting pp. 712-738

Tien‐Shih Hsieh, Byron Y. Song, Ray R. Wang and Xinlu Wang

Equity‐based incentives and shareholder say‐on‐pay pp. 739-761

Denton Collins, Blair B. Marquardt and Xu Niu

Determinants of individual investment decisions in investment‐based crowdfunding pp. 762-783

Fabrice Herve, Elodie Manthé, Aurélie Sannajust and Armin Schwienbacher

Agency cost of debt overhang with optimal investment timing and size pp. 784-809

Michi Nishihara, Sudipto Sarkar and Chuanqian Zhang

Volume 46, issue 3-4, 2019

In search of meaning: Lessons, resources and next steps for computational analysis of financial discourse pp. 265-306

Mahmoud El‐Haj, Paul Rayson, Martin Walker, Steven Young and Vasiliki Simaki

Voluntary disclosure, mandatory disclosure and the cost of capital pp. 307-335

Jing He, Marlene A. Plumlee and He Wen

Aggregate insider trading and market returns: The role of transparency pp. 336-369

Francois Brochet

Noncompliance with non‐accounting securities regulations and GAAP violations pp. 370-399

Sunhwa Choi, Steven Young and Xiu‐Ye Zhang

Audit quality and properties of analysts’ information environment pp. 400-419

Wen He, Baljit Sidhu and Stephen Taylor

CEO internal experience and voluntary disclosure quality: Evidence from management forecasts pp. 420-456

Paul Brockman, John L. Campbell, Hye Seung (Grace) Lee and Jesus M. Salas

Directors skill and financial reporting quality pp. 457-493

Amir Rubin and Dan Segal

The influence of corporate social responsibility on investment efficiency and innovation pp. 494-537

Kirsten A. Cook, Andrea M. Romi, Daniela Sánchez and Juan Manuel Sánchez

Volume 46, issue 1-2, 2019

Causal language intensity in performance commentary and financial analyst behaviour pp. 3-31

Shuyu Zhang, Walter Aerts and Huifeng Pan

The impact of corporate fraud on director‐interlocked firms: Evidence from bank loans pp. 32-67

Tat-kei Lai, Adrian C.H. Lei and Frank Song

Material weakness disclosures and restatement announcements: The joint and order effects pp. 68-104

Li He, Bharat Sarath and Nader Wans

Effects of winsorization: The cases of forecasting non‐GAAP and GAAP earnings pp. 105-135

Ruby Brownen‐Trinh

Analyst revenue forecast reporting and the quality of revenues and expenses pp. 136-158

Pawel Bilinski and Michael Eames

Recognition versus disclosure of finance leases: Evidence from Japan pp. 159-182

Masaki Kusano

Does the choice in valuation method matter in the judicial appraisal of private firms? pp. 183-199

Jani Saastamoinen and Hanna Savolainen

Employee‐friendly practices, product market competition and firm value pp. 200-224

Saeyoung Chang and Hoje Jo

Investment and financing decisions of private and public firms pp. 225-262

Wolfgang Drobetz, Malte Janzen and Iwan Meier