Journal of Business Finance & Accounting

1988 - 2025

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

From Wiley Blackwell
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Volume 45, issue 9-10, 2018

Deleveraging and decline in revenue‐expense matching over time pp. 1031-1050

Jeong‐Hoon Hyun and Hyungjin Cho

The information environment of the firm and the market valuation of R&D pp. 1051-1081

Lu Y. Zhang and Melissa Toffanin

Determinants of the relationship between investor sentiment and analysts’ private information production pp. 1082-1099

Walied Keshk and Jeff J. Wang

Abnormal trading behavior of specific types of shareholders before US firm bankruptcy and its implications for firm bankruptcy prediction pp. 1100-1138

Christine Cheng, Stewart Jones and William J. Moser

The role of accounting conservatism in executive compensation contracts pp. 1139-1163

Takuya Iwasaki, Shota Otomasa, Atsushi Shiiba and Akinobu Shuto

Does social performance influence breadth of ownership? pp. 1164-1194

Jeong‐Bon Kim, Bing Li and Zhenbin Liu

The market response to implied debt covenant violations pp. 1195-1223

Derrald Stice

Executive compensation and cash contributions to defined benefit pension plans pp. 1224-1259

Qiang Cheng and Laura Swenson

Cross‐border acquisitions and host country competitiveness pp. 1260-1292

Isaac Otchere and Erin Oldford

Tax avoidance, financial experts on the audit committee, and business strategy pp. 1293-1321

Pei‐Hui Hsu, Jared A. Moore and Donald O. Neubaum

The hedging benefits of industrial and global diversification: Evidence from economic downturns pp. 1322-1351

Yixin Liu, David C. Mauer and Yilei Zhang

Analyst expertise and the value of cash holdings pp. 1352-1375

Louise Yi Lu and Yi (Ava) Wu

Volume 45, issue 7-8, 2018

IFRS adoption, reporting incentives and financial reporting quality in private firms pp. 759-796

Moritz Bassemir and Zoltán Novotny‐Farkas

The impact of mandatory IFRS reporting on institutional trading costs: Evidence from Australia pp. 797-817

Andrew Lepone and Jin Boon Wong

Regulatory competition and rules/principles‐based regulation pp. 818-838

Pascal Frantz and Norvald Instefjord

Asset specificity and conditional accounting conservatism pp. 839-870

Qingyuan Li and Li Xu

Financial reporting quality and corporate innovation pp. 871-894

KoEun Park

Pushing the future back: The impact of policy uncertainty on the market pricing of future earnings pp. 895-927

Michael S. Drake, Michael A. Mayberry and Jaron H. Wilde

The recent financial crisis, start‐up financing and survival pp. 928-951

Marc Deloof and Tom Vanacker

Litigation risk: Measurement and impact on M&A transaction terms pp. 952-996

Hubert de La Bruslerie and Julien Le Maux

The competitive effects of S&P 500 Index revisions pp. 997-1027

Sheng‐Syan Chen and Yueh‐Hsiang Lin

Volume 45, issue 5-6, 2018

Economic consequences of implementing and communicating value based management systems pp. 511-543

Wolfgang Schultze, Thomas List, Bettina Schabert and Tami Dinh

The pricing of firms with expected losses/profits: The role of January pp. 544-571

Peng†Chia Chiu, Alexander Nekrasov and Terry Shevlin

Internal capital market efficiency and the diversification discount: The role of financial statement comparability pp. 572-603

Jia†Chi Cheng and Ruei†Shian Wu

Product market competition and earnings management: A firm†level analysis pp. 604-624

Guifeng Shi, Jianfei Sun and Li Zhang

Do banks care about analysts' forecasts when designing loan contracts? pp. 625-650

Joshua Coyne and Derrald Stice

What is a fair amount of executive compensation? Outrage potential of two key stakeholder groups pp. 651-685

Markus C. Arnold and Robert Grasser

Shareholder coordination and stock price informativeness pp. 686-713

Incheol Kim, Christos Pantzalis and Bin Wang

On the persistence and dynamics of Big 4 real audit fees: Evidence from the UK pp. 714-727

Marek Kacer, David Peel, Michael Peel and Nicholas Wilson

International evidence on economic policy uncertainty and asymmetric adjustment of audit pricing: Big 4 versus non†big 4 auditors pp. 728-756

Min Zhang, Haoran Xu, Lijing Tong and Tingting Ye

Volume 45, issue 3-4, 2018

Non†GAAP reporting: Evidence from academia and current practice pp. 259-294

Dirk E. Black, Theodore E. Christensen, Jack T. Ciesielski and Benjamin C. Whipple

How are analysts’ forecasts affected by high uncertainty? pp. 295-318

Dan Amiram, Wayne R. Landsman, Edward L. Owens and Stephen R. Stubben

The effects of a mixed approach toward management earnings forecasts: Evidence from China pp. 319-351

Xiaobei Huang, Xi Li, Senyo Tse and Jennifer Wu Tucker

Accounting conservatism and short selling: Evidence from China pp. 352-394

Zhi Jin, Bingxuan Lin, Xue Yang and Ting Zhang

On the conditional conservatism measure: A robust estimation approach pp. 395-409

Seil Kim and James A. Ohlson

Vulture funds and the fresh start accounting value of firms emerging from bankruptcy pp. 410-436

Miles Gietzmann, Helena Isidro and Ivana Raonic

Enforcement quality and the use of earnouts in M&A transactions: International evidence pp. 437-481

Luca Viarengo, Stefano Gatti and Annalisa Prencipe

Insider trading and the post†earnings announcement drift pp. 482-508

Christina Dargenidou, Ian Tonks and Fanis Tsoligkas

Volume 45, issue 1-2, 2018

Determinants and consequences of timely asset impairments during the financial crisis pp. 3-39

Joshua L. Gunn, Inder K. Khurana and Sarah E. Stein

Sign reversal in the relationship between income smoothing and cost of debt pp. 40-71

Dan Amiram and Edward Owens

The influence of other comprehensive income on discretionary expenditures pp. 72-91

Roger C. Graham and K.C. Lin

Demand for fair value accounting: The case of the asset revaluation boom in Korea during the global financial crisis pp. 92-114

Choong†Yuel Yoo, Tae Hee Choi and Jinhan Pae

Are analyst stock recommendation revisions more informative in the post†IFRS period? pp. 115-139

Andreas Charitou, Irene Karamanou and Anastasia Kopita

Finding diamonds in the rough: Analysts’ selective following of loss†reporting firms pp. 140-165

Donal Byard, Masako Darrough, Jangwon Suh and Yao Tian

Investor sentiment and management earnings forecast bias pp. 166-183

Helen Hurwitz

Board governance and corporate performance pp. 184-208

Amama Shaukat and Grzegorz Trojanowski

The funding of subsidiaries equity, double leverage and the risk of bank holding companies pp. 209-231

Silvia Bressan

CEO inside debt and convertible bonds pp. 232-249

Wei†Hsien Li, S. Ghon Rhee and Carl Hsin†han Shen

Volume 44, issue 9-10, 2017

Types of investor uncertainty and the cost of equity capital pp. 1169-1193

Chad R. Larson and Robert J. Resutek

Myopic market pricing and managerial myopia pp. 1194-1213

Alexandre Garel

Earnings quality and short selling: Evidence from real earnings management in the United States pp. 1214-1240

KoEun Park

Auditor selection and corporate social responsibility pp. 1241-1275

Wen-Chi Sun, Hua-Wei Huang, Mai Dao and Chaur-Shiuh Young

Corporate social responsibility and the assessment by auditors of the risk of material misstatement pp. 1276-1314

Mónica LópezPuertas-Lamy, Kurt Desender and Mircea Epure

Managerial ability and bank-loan pricing pp. 1315-1337

Gus Franco, Ole-Kristian Hope and Haihao Lu

CEO equity incentives and the remediation of material weaknesses in internal control pp. 1338-1369

Xuejiao Liu and Xiaohong Liu

Clawback provision adoption, corporate governance, and investment decisions pp. 1370-1397

Yu Chen and Carol E. Vann

The impact of bank merger growth on CEO compensation pp. 1398-1442

Zhian Chen, Wing-Yee Hung, Donghui Li and Lu Xing

Reputation as a governance mechanism? Evidence from payout policy of insider-controlled firms in Taiwan pp. 1443-1476

Liang-wei Kuo

Volume 44, issue 7-8, 2017

Balance sheet conservatism and audit reporting conservatism pp. 897-924

Asad Kausar and Clive Lennox

The role of unaffiliated bankers on conditional conservatism: Evidence from IFRS information shock pp. 925-952

Pietro Bonetti, Elisabetta Ipino and Antonio Parbonetti

Do analysts who understand accounting conservatism exhibit better forecasting performance? pp. 953-985

Jay Heon Jung, Sonya S. Lim, Jinhan Pae and Choong-Yuel Yoo

The effect of restatements on analyst behavior pp. 986-1014

Chunlai Ye and Lin-Hui Yu

The CDS market reaction to restatement announcements pp. 1015-1035

Lijing Du

Stock-bond return co-movement and accounting information pp. 1036-1072

Stefano Cascino

Effect of international working experience of individual auditors on audit quality: Evidence from China pp. 1073-1108

Xiaolin Chen, Yunhao Dai, Dongmin Kong and Weiqiang Tan

Tax avoidance and ex ante cost of capital pp. 1109-1136

Kirsten A. Cook, William J. Moser and Thomas C. Omer

Corporate social responsibility and firm financial risk reduction: On the moderating role of the legal environment pp. 1137-1166

Mohammed Benlemlih and Isabelle Girerd-Potin

Volume 44, issue 5-6, 2017

Corporate Lobbying, Visibility and Accounting Conservatism pp. 527-557

Xiangting Kong, Suresh Radhakrishnan and Albert Tsang

The Role of Foreign Shareholders in Disciplining Financial Reporting pp. 558-592

Christof Beuselinck, Belen Blanco and Juan Manuel García Lara

Are Entrenched Managers’ Accounting Choices More Predictive of Future Cash Flows? pp. 593-610

Bradley E. Lail and Gregory W. Martin

Does It Pay to Communicate with Firms? Evidence from Firm Site Visits of Mutual Funds pp. 611-645

Shasha Liu, Yunhao Dai and Dongmin Kong

Beyond Tax Avoidance: Offshore Firms’ Institutional Environment and Financial Reporting Quality pp. 646-696

Artem Durnev, Tiemei Li and Michel Magnan

Controlling Shareholders’ Incentive and Corporate Tax Avoidance: A Natural Experiment in China pp. 697-727

Oliver Zhen Li, Hang Liu and Chenkai Ni

Overconfidence, CEO Awards, and Corporate Tax Aggressiveness pp. 728-754

Thomas R. Kubick and G. Brandon Lockhart

Option Implied Dividends Predict Dividend Cuts: Evidence from the Financial Crisis pp. 755-779

Andy Fodor, David L. Stowe and John Stowe

The Effects of Disclosure and Analyst Regulations on the Relevance of Analyst Characteristics for Explaining Analyst Forecast Accuracy pp. 780-811

Sami Keskek, Linda A. Myers, Thomas C. Omer and Marjorie K. Shelley

Corporate Innovation Strategy, Analyst Forecasting Activities and the Economic Consequences pp. 812-853

Ning Jia

Related Party Transactions, Corporate Governance and CEO Compensation pp. 854-894

Steven Balsam, Richard H. Gifford and John Puthenpurackal

Volume 44, issue 3-4, 2017

The BP Oil Spill: Shareholder Wealth Effects and Environmental Disclosures pp. 337-374

Frank Heflin and Dana Wallace

Managerial Discretion in Accruals and Informational Efficiency pp. 375-416

Pietro Perotti and David Windisch

Does Stock Liquidity Affect Accrual-based Earnings Management? pp. 417-447

Kelly Huang, Brent Lao and Gregory McPhee

Impression Management and Non-GAAP Disclosure in Earnings Announcements pp. 448-479

Encarna Guillamon-Saorin, Helena Isidro and Ana Marques

Is Japan Really a “Buy”? The Corporate Governance, Cash Holdings and Economic Performance of Japanese Companies pp. 480-523

Kazuo Kato, Meng Li and Douglas J. Skinner

Editorial Statement pp. 524-524

Thomas Gaston

Volume 44, issue 1-2, 2017

Predicting Corporate Bankruptcy: An Evaluation of Alternative Statistical Frameworks pp. 3-34

Stewart Jones, David Johnstone and Roy Wilson

Climate Change and Asset Prices: Are Corporate Carbon Disclosure and Performance Priced Appropriately? pp. 35-62

Andrea Liesen, Frank Figge, Andreas Hoepner and Dennis M. Patten

Detecting Target-Driven Earnings Management Based on the Distribution of Digits pp. 63-93

Robert Ullmann and Christoph Watrin

Analyst Tipping: Additional Evidence pp. 94-115

Stanimir Markov, Volkan Muslu and Musa Subasi

The Unintended Consequences of the Frequency of PCAOB Inspection pp. 116-153

Paul Tanyi and Barri Litt

Credit Ratings and Earnings Management around IPOs pp. 154-195

Dimitrios Gounopoulos and Hang Pham

How does the Funding Status of Defined Benefit Pension Plans Affect Investment Decisions of Firms in the United States? pp. 196-235

Neeru Chaudhry, Hue Hwa Au Yong and Chris Veld

National Culture and the Valuation of Cash Holdings pp. 236-270

Svetlana Orlova, Ramesh Rao and Tony Kang

Does Branch Religiosity Influence Bank Risk-Taking? pp. 271-294

Justin Chircop, Michele Fabrizi, Elisabetta Ipino and Antonio Parbonetti

What Drives the Consequences of Intentional Misstatements? Evidence from Rating Analysts’ Reactions pp. 295-333

Martin Bierey and Martin Schmidt