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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When Do Accounting Earnings Matter More than Economic Earnings? Evidence from Hedge Accounting Restatements pp. 1027-1056: Linda Hughen
Web‐Based Non‐Financial Disclosure and Cost of Finance pp. 1057-1093: Raf Orens, Walter Aerts and Denis Cormier
Robustness of Judicial Decisions to Valuation‐Method Innovation: An Exploratory Empirical Study pp. 1094-1114: Feng Chen, Kenton Yee and Yong Keun Yoo
Comprehensive Disclosure of Compensation and Firm Value: The Case of Policy Reforms in an Emerging Market pp. 1115-1144: Her‐Jiun Sheu, Huimin Chung and Chih‐Liang Liu
Corporate Boards, Audit Committees, and Earnings Management: Pre‐ and Post‐SOX Evidence pp. 1145-1176: Aloke Ghosh, Antonio Marra and Doocheol Moon
Target Price Accuracy in Equity Research pp. 1177-1217: Stefano Bonini, Laura Zanetti, Roberto Bianchini and Antonio Salvi
Compensation Vega, Deregulation, and Risk‐Taking: Lessons from the US Banking Industry pp. 1218-1247: Mohamed Belkhir and Abdelaziz Chazi
CEO Risk Incentives and Corporate Cash Holdings pp. 1248-1280: Zhenxu Tong
Governance and Politics: Regulating Independence and Diversity in the Board Room pp. 1281-1308: Øyvind Bøhren and Reidar Strøm
The Market Impact of Relative Agency Activity in the Sovereign Ratings Market pp. 1309-1347: Paula Hill and Robert Faff
Comparing Different Economic Linkages Among Commodity Futures pp. 1348-1389: Michael T. Chng

Changes in Unrecognised Deferred Tax Accruals from Carry‐Forward Losses: Earnings Management or Signalling? pp. 763-791: Kathleen Herbohn, Irene Tutticci and Pui See Khor
Method‐Shifting in Aggressive Earnings Reporting: The Case of the US Software Industry's Response to New US Regulation pp. 792-814: Ke Zhong, Robert B. Welker and Donald W. Gribbin
Managerial Ownership and Accounting Conservatism in Japan: A Test of Management Entrenchment Effect pp. 815-840: Akinobu Shuto and Tomomi Takada
Informed Investors and the Internet pp. 841-865: Amir Rubin and Eran Rubin
Tax‐Induced Dividend Capturing pp. 866-904: Oliver Zhen Li
Information Risk and Underwriter Switching in SEOs: Evidence from China pp. 905-928: Wei Luo, Pingui Rao and Heng Yue
Investment Timing when External Financing is Costly pp. 929-949: Stefan Hirth and Marliese Uhrig‐Homburg
The Information Content of Abnormal Trading Volume pp. 950-978: Emanuele Bajo
Market Timing the Trading of International Mutual Funds: Weekend, Weekday and Serial Correlation Strategies pp. 979-1007: M. Imtiaz Mazumder, Edward M. Miller and Oscar A. Varela
International Dynamic Asset Allocation and Return Predictability pp. 1008-1025: Devraj Basu, Roel Oomen and Alexander Stremme

Managing Earnings Surprises in Japan: Perspectives from Main Bank Relationships and Institutional Ownership pp. 495-517: Bok Baik and Wooseok Choi
Accounting Conservatism and Transitory Earnings in Value and Growth Strategies pp. 518-537: Mattias Hamberg and Jiri Novak
Corporate Debt Financing and Earnings Quality pp. 538-559: Aloke (Al) Ghosh and Doocheol Moon
Option Market Efficiency and Analyst Recommendations pp. 560-590: James S. Doran, Andy Fodor and Kevin Krieger
Divestment, Entrepreneurial Incentives, and the Life Cycle of the Firm pp. 591-611: Wolf Wagner
UK IPOs: Long Run Returns, Behavioural Timing and Pseudo Timing pp. 612-647: Alan Gregory, Cherif Guermat and Fawaz Al‐Shawawreh
Corporate Governance and Dividend Policy: Shareholders’ Protection or Expropriation? pp. 648-667: Fodil Adjaoud and Walid Ben‐Amar
Present Value Model, Bubbles and Returns Predictability: Sector‐Level Evidence pp. 668-686: David G. McMillan
Determinants of Takeover Premium in Cash Offers: An Option Pricing Approach pp. 687-714: Sudi Sudarsanam and Ghulam Sorwar
Taxation and the Early Exercise of Call Options pp. 715-736: Karen Alpert
The Limits to Minimum‐Variance Hedging pp. 737-761: Richard Harris, Jian Shen and Evarist Stoja

The Relevance of Accounting Information in a Stock Market Bubble: Evidence from Internet IPOs pp. 291-321: Nilabhra Bhattacharya, Elizabeth Demers and Philip Joos
Discussion of The Relevance of Accounting Information in a Stock Market Bubble: Evidence from Internet IPOs pp. 322-331: Ana Simpson
How Do Restatements Begin? Evidence of Earnings Management Preceding Restated Financial Reports pp. 332-355: Michael Ettredge, Susan Scholz, Kevin R. Smith and Lili Sun
Discussion of How Do Restatements Begin? Evidence of Earnings Management Preceding Restated Financial Reports pp. 356-368: Jan Barton
To Trade or Not to Trade: The Strategic Trading of Insiders around News Announcements pp. 369-407: Adriana Korczak, Piotr Korczak and Meziane Lasfer
Discussion of To Trade or Not To Trade: The Strategic Trading of Insiders around News Announcements pp. 408-421: Ian Tonks
Block Buying and Choice of Issue Method in UK Seasoned Equity Offers pp. 422-448: Seth Armitage
Discussion of Block Buying and Choice of Issue Method in UK Seasoned Equity Offers pp. 449-455: David Hillier
The Impact of Dual Class Structure on Earnings Management Activities pp. 456-485: Nguyen Van Thuan and Li Xu
Discussion of The Impact of Dual Class Structure on Earnings Management Activities pp. 486-494: Vasiliki Athanasakou

The Use of the R2 as a Measure of Firm‐Specific Information: A Cross‐Country Critique pp. 1-26: Paulo Alves, Ken Peasnell and Paul Taylor
Reporting Frequency, Information Precision and Private Information Acquisition pp. 27-59: Rick Cuijpers and Erik Peek
Highly Valued Equity and Discretionary Accruals pp. 60-92: Robert E. Houmes and Terrance R. Skantz
Nonrecurring Accounting Transactions and Stock Option Grants pp. 93-129: Wei Zhang and Steven F. Cahan
Sooner or Later: An Analysis of the Delays in Insider Trading Reporting pp. 130-147: André Betzer and Erik Theissen
The More, the Merrier: An International Analysis of the Frequency of Dividend Payment pp. 148-170: Stephen P. Ferris, Gregory Noronha and Emre Unlu
The Diversification Effects of Initial Public Offerings pp. 171-205: Hsuan‐Chi Chen, Keng‐Yu Ho, Yu‐Jen Hsiao and Cheng‐Huan Wu
Convertible Bond Arbitrage: Risk and Return pp. 206-241: Mark C. Hutchinson and Liam Gallagher
Price Discovery for Segmented US‐Listed Chinese Stocks: Location or Market Quality? pp. 242-269: K.C. Chen, Guangzhong Li and Lifan Wu
The Market Timing Ability of UK Mutual Funds pp. 270-289: Keith Cuthbertson, Dirk Nitzsche and Niall O'Sullivan