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 41, issue 9-10, 2014

When Good News Is Not So Good: Economy-wide Uncertainty and Stock Returns pp. 1101-1123

Hae mi Choi

Individuals’ Trading Prior to Earnings Announcements pp. 1124-1156

Shih-Chuan Tsai

Accounting Ratios and the Cross-section of Expected Stock Returns pp. 1157-1192

Adriana S. Cordis

Supplier Financing and Earnings Quality pp. 1193-1211

Pedro J. García-Teruel, Pedro Martínez-Solano and Juan P. Sánchez-Ballesta

Stable Shareholdings, the Decision Horizon Problem and Earnings Smoothing pp. 1212-1242

Akinobu Shuto and Takuya Iwasaki

CEO Overconfidence and Earnings Management During Shifting Regulatory Regimes pp. 1243-1268

Tien-Shih Hsieh, Jean C. Bedard and Karla M. Johnstone

CEO Risk-taking Incentives and Bank Loan Syndicate Structure pp. 1269-1308

Liqiang Chen

The Informativeness of Dividends and Associated Tax Credits pp. 1309-1336

Jeffrey J. Coulton, Caitlin M. S. Ruddock and Stephen L. Taylor

Taxes, International Clienteles and the Value of ADR Dividends pp. 1337-1360

Aelee Jun and Graham H. Partington

Does Limited Attention Constrain Investors’ Acquisition of Firm-specific Information? pp. 1361-1392

Yi Dong and Chenkai Ni

Volume 41, issue 7-8, 2014

News or Noise? Using Twitter to Identify and Understand Company-specific News Flow pp. 791-830

Timm O. Sprenger, Philipp G. Sandner, Andranik Tumasjan and Isabell M. Welpe

Relationship Networks and Earnings Informativeness: Evidence from Corruption Cases pp. 831-866

Joseph P.H. Fan, Feng Guan, Zengquan Li and Yong George Yang

Management Guidance Pre- and Post-Restatement pp. 867-892

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

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

Julia Sawicki and Keshab Shrestha

Do Managers Use Meeting Analyst Forecasts to Signal Private Information? Evidence from Patent Citations pp. 950-973

Katherine Gunny and Tracey Chunqi Zhang

Social Concentration on Boards, Corporate Information Environment and Cost of Capital pp. 974-1001

Arun Upadhyay

A Model of Equity Based Compensation with Tax pp. 1002-1041

Martin Widdicks and Jinsha Zhao

What Drives Executive Stock Option Backdating? pp. 1042-1070

Chris Veld and Betty H.T. Wu

The Impact of Ambiguity on Managerial Investment and Cash Holdings pp. 1071-1099

Monica Neamtiu, Nemit Shroff, Hal D. White and Christopher D. Williams

Volume 41, issue 5-6, 2014

Visible Reserves in Banks – Determinants of Initial Creation, Usage and Contribution to Bank Stability pp. 507-544

Sven Bornemann, Susanne Homölle, Carsten Hubensack, Thomas Kick and Andreas Pfingsten

Earnings Quality Measures and Excess Returns pp. 545-571

Pietro Perotti and Alfred Wagenhofer

Product Market Competition, Information and Earnings Management pp. 572-599

Garen Markarian and Juan Santalo

Earnings Management Constraints and Classification Shifting pp. 600-626

John L. Abernathy, Brooke Beyer and Eric T. Rapley

The Market's Valuation of Fraudulently Reported Earnings pp. 627-651

Kai Wai Hui, Clive Lennox and Guochang Zhang

Stock Option Schedules and Managerial Opportunism pp. 652-684

Linxiao Liu, Harrison Liu and Jennifer Yin

Long-Run Stock Performance and Its Determinants for Asset Buyers pp. 685-716

Sheng-Syan Chen, Yong-Chin Liu and I-Ju Chen

Lockup Agreements and Survival of UK IPOs pp. 717-742

Wasim Ahmad and Ranko Jelic

Are the Discounts in Seasoned Equity Offers Due to Inelastic Demand? pp. 743-772

Seth Armitage, Dionysia Dionysiou and Angelica Gonzalez

Rights Offerings and Expropriation by Controlling Shareholders pp. 773-790

Wai-Ming Fong and Kevin C.K. Lam

Volume 41, issue 3-4, 2014

Relevance of Differences between Net Income based on IFRS and Domestic Standards for European Firms pp. 297-327

Mary E. Barth, Wayne R. Landsman, Danqing Young and Zili Zhuang

Managerial Ownership and Financial Analysts’ Information Environment pp. 328-362

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

Jannis Bischof, Holger Daske and Christoph Sextroh

Do Analysts Disclose Cash Flow Forecasts with Earnings Estimates when Earnings Quality is Low? pp. 401-434

Pawel Bilinski

Asset Liquidity and Stock Liquidity: International Evidence pp. 435-468

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

Anna Faelten, Miles Gietzmann and Valeriya Vitkova

Volume 41, issue 1-2, 2014

Measuring Country Differences in Enforcement of Accounting Standards: An Audit and Enforcement Proxy pp. 1-52

Philip Brown, John Preiato and Ann Tarca

Earnings Volatility and Earnings Prediction: Analysis and UK Evidence pp. 53-72

Colin Clubb and Guoli Wu

The Impact of Earnings Guidance Cessation on Information Asymmetry pp. 73-99

Bill Hu, Joon Ho Hwang and Christine Jiang

Forecasts in IPO Prospectuses: The Effect of Corporate Governance on Earnings Management pp. 100-127

Denis Cormier, Pascale Lapointe-Antunes and Bruce J. McConomy

Moral Hazard, Dividends, and Risk in Banks pp. 128-155

Enrico Onali

Insider Trading and Firm Performance Following Open Market Share Repurchase Announcements pp. 156-184

Hsuan-Chi Chen, Sheng-Syan Chen, Chia-Wei Huang and John D. Schatzberg

Board Effectiveness and Short Termism pp. 185-209

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

Jin Q Jeon and Cheolwoo Lee

Market Implied Ratings and Financing Constraints: Evidence from US Firms pp. 242-269

Serafeim Tsoukas and Marina-Eliza Spaliara

Market Behavior of Institutional Investors around Bankruptcy Announcements pp. 270-295

Alex Frino, Stewart Jones, Andrew Lepone and Jin Boon Wong

Volume 40, issue 9-10, 2013

Are Information Attributes Priced? pp. 1045-1067

Christine A. Botosan and Marlene A. Plumlee

Exploring the Causes of Accounting Restatements by Family Firms pp. 1068-1094

Shu-Hui Sue, Chen-Lung Chin and Ann Ling-Ching Chan

Firm Accrual Quality Following Restatements: A Signaling View pp. 1095-1125

Christine I. Wiedman and Kevin B. Hendricks

Information Uncertainty, Earnings Management, and Long-run Stock Performance Following Initial Public Offerings pp. 1126-1154

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

Karen K. Nelson, Richard A. Price and Brian R. Rountree

Executive Compensation: A Model of Disclosure Choice pp. 1184-1220

Pascal Frantz, Norvald Instefjord and Martin Walker

Is Busy Really Busy? Board Governance Revisited pp. 1221-1246

Christian Andres, Inga Bongard and Mirco Lehmann

The Cascade Effect on Lending Conditions: Evidence from the Syndicated Loan Market pp. 1247-1275

Wei-Shao Wu, Hsing-Hua Chang, Sandy Suardi and Yuanchen Chang

Underwriting Fees and Shareholder Rights pp. 1276-1303

Ji-Chai Lin and Bahar Ulupinar

Communication, Excess Comovement and Factor Structures pp. 1304-1325

Baozhong Yang

Volume 40, issue 7-8, 2013

Has the IASB Been Successful in Making Accounting Earnings More Useful for Prediction and Valuation? UK Evidence pp. 741-768

Young-Soo Choi, Ken Peasnell and Joao Toniato

Earnings Announcements, Differences of Opinion and Management Guidance pp. 769-795

Sami Keskek, Lynn Rees and Wayne B. Thomas

Institutional Investors’ Reaction to SEC Concerns about IFRS and US GAAP Reporting pp. 796-841

Miles B. Gietzmann and Helena Isidro

Debt Financing and Earnings Management: An Internal Capital Market Perspective pp. 842-868

Hong-Da Wang and Chan-Jane Lin

Does Investor Sentiment Affect Earnings Management? pp. 869-900

Ana Simpson

Market Response to Investor Sentiment pp. 901-917

Jördis Hengelbrock, Erik Theissen and Christian Westheide

Corporate Governance and the Cost of Borrowing pp. 918-948

Pascal Frantz and Norvald Instefjord

Private Equity, Buy-outs and Insolvency Risk pp. 949-990

Nicholas Wilson and Mike Wright

Book-to-Market Equity, Asset Correlations and the Basel Capital Requirement pp. 991-1008

Shih-Cheng Lee, Chien-Ting Lin and Min-Teh Yu

On Monetary Policy and Stock Market Anomalies pp. 1009-1042

Alexandros Kontonikas and Alexandros Kostakis

Volume 40, issue 5-6, 2013

Trust, Owner Rights, Employee Rights and Firm Performance pp. 589-619

Marc Goergen, Salim Chahine, Chris Brewster and Geoffrey Wood

The Information Content of Dividend Surprises: Evidence from Germany pp. 620-645

Christian Andres, Andre′ Betzer, Inga Bongard, Christian Haesner and Erik Theissen

Dividend Irrelevance and Accounting Models of Value pp. 646-672

William Rees and Aljosa Valentincic

Dividend Policy Irrelevancy and the Construct of Earnings pp. 673-694

Zhan Gao, James Ohlson and Adam J. Ostaszewski

Institutional Investor Participation and Stock Market Anomalies pp. 695-718

Tao Shu

Analyst Pessimism and Forecast Timing pp. 719-739

Orie E. Barron, Donal Byard and Lihong Liang

Volume 40, issue 3-4, 2013

Asset Write-offs in Private Firms – The Case of German SMEs pp. 285-317

Andrea Szczesny and Aljosa Valentincic

Financial Reporting Quality, Structural Problems and the Informativeness of Mandated Disclosures on Internal Controls pp. 318-349

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

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

Yuping Jia

An Analysis of Accounting Frauds and the Timing of Analyst Coverage Decisions and Recommendation Revisions: Evidence from the US pp. 399-437

Susan M. Young and Emma Y. Peng

Analysts’ Momentum Recommendations pp. 438-469

Volkan Muslu and Yanfeng Xue

The Effects of Relative Changes in CEO Equity Incentives on the Cost of Corporate Debt pp. 470-500

Andrew K. Prevost, Erik Devos and Ramesh Rao

The Unintended Consequences of High Expectations and Pressure on New CEOs pp. 501-526

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

Christian Haesner and Deborah Schanz

Government Intervention and Investment Comovement: Chinese Evidence pp. 564-587

Donghua Chen, Saqib Khan, Xin Yu and Zhou Zhang

Volume 40, issue 1-2, 2013

Valuation Weights, Linear Dynamics and Accounting Conservatism: An Empirical Analysis pp. 1-25

David Ashton and Pengguo Wang

Causes and Consequences of Disaggregating Earnings Guidance pp. 26-54

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

Matthew M. Wieland, Mark C. Dawkins and Michael T. Dugan

Managers: Their Effects on Accruals and Firm Policies pp. 82-114

Douglas Dejong and Zhejia Ling

The Economic Impact of Capital Expenditures: Environmental Regulatory Delay as a Source of Competitive Advantage? pp. 115-141

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

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

Alan Gregory, Rajesh Tharyan and Angela Christidis

Seasoned Equity Offerings: Stock Market Liquidity and the Rights Offer Paradox pp. 215-238

Edith Ginglinger, Laure Matsoukis and Fabrice Riva

Corporate Risk Management under Information Asymmetry pp. 239-271

Jongmoo Jay Choi, Connie X. Mao and Arun D. Upadhyay

Bankruptcy Litigation and Relationship Banking pp. 272-284

François Marini